Author(s)

Jie Xie

School of Management, Jinan University, Guangzhou, China.

This paper takes 71 management accounting documents published in the 2015-2017 mainstream journals as a sample, systematically combs, summarizes and reviews the management accounting research topics and research methods. We find that the subject of management accounting research is increasingly diversified, with performance evaluation and measurement, compensation and incentive research being the most popular. There are obvious differences in research methods at home and abroad. Among them, domestic research mainly focuses on data-based empirical analysis and normative research, while foreign literature research methods prefer experimental research methods. I hope that the comparative analysis of the article can provide reference for the research and development of domestic management accounting.

Management Accounting, Research Topic, Research Method, Management Control System

Xie, J. (2019) Review of Chinese and Foreign Management Accounting Research—Based on Management Accounting Research Topics and Research Methods. Open Journal of Social Sciences, 7, 107-119. doi: 10.4236/jss.2019.712009.