A Comparative Review of the Status of Domestic and Foreign Management Accounting Research in 2015-2017

摘要

This paper summarizes and comments 68 papers published in five academic journals in management accounting from 2015 to 2017 and finds that the research topics and research methods are both diversified. Among them, there are more literatures on budget, salary and performance evaluation than other topics. Domestic research methods are mainly based on empirical research which are based on databases, and are relatively simple compared with the methods used by foreign research institutes, lacking a combination of multiple methods. Although domestic and foreign research basically has a relatively clear theoretical source, domestic research mostly cites existing foreign theories, lacks deep exploration of theory and forms China ’ s own management accounting theory system. There are few sociological and psychological theories.