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Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level

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  • Sorina Geanina STANESCU

    (Instituteof Multidisciplinary Research for Science and Technology, Valahia University of Târgovişte)

  • Constantin Aurelian IONESCU
  • Ion CUCUI

    (Hyperion University of Bucharest)

Abstract

Managerial accounting provides useful information about previous results and performances, it represents decision support and contributes to the delimitation of managerial strategies. This research analyzes research trends in managerial accounting by a bibliometric approach based on the analysis of the Web of Science database, in the period 1975-2021, using VOSViewer software. The analyzed researches show that the field of managerial accounting is in continuous development due to the efficient support of the management system of the economic entities for establishing the medium and long term strategies. The increased research interest in this field is manifested mainly among US researchers; the journal with significant impact is the Accounting Review. In conclusion, the research field of managerial accounting is focused on management issues and management of production costs, as well as on minimizing costs and maximizing results.

Suggested Citation

  • Sorina Geanina STANESCU & Constantin Aurelian IONESCU & Ion CUCUI, 2021. "Bibliometric Analysis On The Current State Of Research In The Managerial Accounting Field At International And National Level," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-7.
    • Handle: RePEc:alu:journl:v:1:y:2021:i:23:p:7
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    References listed on IDEAS

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    1. Stone, Dan N. & Hunton, James E. & Wier, Benson, 2000. "Succeeding in managerial accounting. Part 1: knowledge, ability, and rank," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 697-715, October.
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    3. Hunton, James E. & Wier, Benson & Stone, Dan N., 2000. "Succeeding in managerial accounting. Part 2: a structural equations analysis," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 751-762, November.
    4. Martin, Patrick R., 2021. "Corporate social responsibility and capital budgeting," Accounting, Organizations and Society, Elsevier, vol. 92(C).
    5. Appelbaum, Deniz & Kogan, Alexander & Vasarhelyi, Miklos & Yan, Zhaokai, 2017. "Impact of business analytics and enterprise systems on managerial accounting," International Journal of Accounting Information Systems, Elsevier, vol. 25(C), pages 29-44.
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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