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Management Accounting Practices in Universities: A Bibliometric Review and Future Research Directions

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  • Chang Qing

    (UUM College of Business, Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM))

Abstract

This paper employs bibliometric methods to systematically review and analyze relevant literature on the application of management accounting in higher education institutions from China National Knowledge Infrastructure (CNKI) and Web of Science. The research findings reveal that both domestic and international studies in this field show a growing trend. Domestic research started slightly earlier and entered a rapid growth phase after 2015, while international research has been continuously increasing since 2015. The research themes primarily focus on university financial management, management accounting applications, budget management, and performance evaluation, covering dimensions such as fundamental exploration and budget management practices, system construction and innovative tool applications, informatization and financial transformation driven by technology, and deepened development of performance evaluation under systematic perspectives.

Suggested Citation

  • Chang Qing, 2025. "Management Accounting Practices in Universities: A Bibliometric Review and Future Research Directions," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(8), pages 3399-3408, August.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-8:p:3399-3408
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