中外管理会计研究热点的可视化分析

发布时间：2018-05-24 20:04

本文选题：可视化分析 + 管理会计　；参考：《审计与经济研究》2017年06期

【摘要】：运用信息可视化的分析方法,对2005—2014年间发表在中国经济管理类24本核心期刊上的728篇和国外管理学和经济学类A级以上期刊393篇管理会计文献进行了系统的词频统计、关键词共线分析和聚类分析。研究发现,近年来国内外学界对绩效管理和管理控制都普遍重视,但我国学者更关注作业成本法、战略成本、价值链管理、EVA以及预算管理的研究,而国外已形成激励机制、供应链管理等主题研究的新趋势。另外,成本黏性、环境管理会计、管理会计信息系统等新的研究话题已出现,但尚未引起国内外学术界的足够重视,这也为我国未来的管理会计研究提供了方向指引。
[Abstract]:By using the method of information visualization, the frequency of word frequency of 728 articles published in 24 core journals of economic management in China from 2005 to 2014 and 393 articles of management and economics class A or above in foreign countries were analyzed systematically. Keywords collinear analysis and clustering analysis. It is found that in recent years, scholars at home and abroad have generally attached importance to performance management and management control, but Chinese scholars pay more attention to activity-based costing, strategic cost, value chain management, EVA and budget management, while incentive mechanisms have been formed abroad. The new trend of supply chain management and other topics. In addition, new research topics such as cost stickiness, environmental management accounting and management accounting information system have emerged, but they have not attracted enough attention from academic circles at home and abroad, which also provide a direction for the future research of management accounting in our country.
【作者单位】：东北财经大学会计学院;中国内部控制研究中心;
【基金】：国家社会科学基金青年项目(13CGL060);国家社会科学基金项目(15BGL058) 财政部全国会计科研项目(2015KJB012)
【分类号】：F234.3;G353.1

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