What is it about?

Our paper maps the research on management accounting (MA) during the last 60 years, clarifying its current role and identifying gaps and opportunities for future research. It shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

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Why is it important?

Based on bibliometric and content analysis, our paper provides a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years. It highlights the dynamics of MA alignment with organizational and external environment changes. We also identified future research opportunities and implications for researchers and practitioners.

Read the Original

This page is a summary of: The current role of management accounting: paradigm shift and future challenges, Journal of Accounting & Organizational Change, June 2023, Emerald,
DOI: 10.1108/jaoc-05-2022-0086.
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