Review of Chinese and Foreign Management Accounting Research—Based on Management Accounting Research Topics and Research Methods

Jie Xie

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Review of Chinese and Foreign Management Accounting Research—Based on Management Accounting Research Topics and Research Methods

机译：中外管理会计研究述评-基于管理会计研究主题和研究方法

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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.

机译：本文以2015-2017年主流刊物上发表的71项管理会计文献为样本，系统地梳理，总结和回顾了管理会计研究主题和研究方法。我们发现，管理会计研究的主题日益多样化，其中绩效评估和衡量，薪酬和激励研究最为流行。国内外研究方法存在明显差异。其中，国内研究主要集中在基于数据的经验分析和规范研究上，而国外文献研究方法则更倾向于实验研究方法。希望本文的比较分析能为国内管理会计的研究和发展提供参考。

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《Open Journal of Social Sciences》 |2019年第12期|共13页
作者
Jie Xie;
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正文语种
中图分类社会学;
关键词
Management AccountingResearch TopicResearch MethodManagement Control System;

机译：管理会计研究主题研究方法管理控制系统;

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Review of Chinese and Foreign Management Accounting Research—Based on Management Accounting Research Topics and Research Methods

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