HYPERION ECONOMIC JOURNAL

Hyperion University of Bucharest
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HYPERION ECONOMIC JOURNAL

December 2024
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Analysis of the Current State of Research on Management Accounting – A Literature Review

Keywords: management accounting , literature review , strategic management accounting , performance , management accounting systems

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Authors:
  • Alexandra Delia BUGNARIU (POP), Affiliation: „1 Decembrie 1918” University - Alba Iulia, Romania;
  • Iosif-Simion MIHON, Affiliation: „1 Decembrie 1918” University - Alba Iulia, Romania;
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

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G32, M21, M41, N01, C3800, O31

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