Analysis of the Current State of Research on Management Accounting – A Literature Review
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Pages: | 83 : 98 |
Abstract: |
Management accounting is an integrated aspect of the decision-making, budgeting and managerial process and has an important mission on supporting management in making the best decisions. This article focuses on the knowledge of the management accounting concept and presents various approaches to its performance and strategy, through the analysis of descriptive statistics, of the influence of specialized journals, authors, publications, institutions and countries, as well as their bibliometric analysis, providing a holistic perspective on the researched field. |
JEL classification: | G32, M21, M41, N01, C38 |
G32, M21, M41, N01, C3800, O31