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The contribution of accounting to performance management: literature trends and research potential

Author

Listed:
  • Ion Cozma

    (“1 Decembrie 1918” University of Alba Iulia, Alba-Iulia, Romania)

  • Adrian Tirau

    (“1 Decembrie 1918” University of Alba Iulia, Alba-Iulia, RomaniaAuthor-Name: Sorina Ancuta Puscas
    “1 Decembrie 1918” University of Alba Iulia, Alba-Iulia, Romania)

Abstract

Performance management is becoming a widely analysed topic in the literature. With this research we aim to analyse the impact of the topic using quantitative research methods. In the same context we will identify existing trends and possible implications of accounting for the performance of entities. In order to achieve the aim of the research we will analyse internationally quoted articles. Data will be collected from the Web of Science database. In the actual analysis of the articles we aim to identify general aspects such as the geographic organisation of the publications, the evolution of interest in the topic for 2010-2020 period. At the end of the research we will come up with conclusions in which we will analyse possible ways of developing the topic through the lens of published articles and research.

Suggested Citation

  • Ion Cozma & Adrian Tirau, 2022. "The contribution of accounting to performance management: literature trends and research potential," Journal of Financial Studies, Institute of Financial Studies, vol. 12(7), pages 77-88, May.
    • Handle: RePEc:fst:rfsisf:v:12:y:2022:i:7:p:77-88
    DOI: 10.55654/JFS.2022.7.12.06
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    References listed on IDEAS

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    1. Merriam Haffar & Cory Searcy, 2017. "Classification of Trade-offs Encountered in the Practice of Corporate Sustainability," Journal of Business Ethics, Springer, vol. 140(3), pages 495-522, February.
    2. Sadaat Ali Yawar & Stefan Seuring, 2017. "Management of Social Issues in Supply Chains: A Literature Review Exploring Social Issues, Actions and Performance Outcomes," Journal of Business Ethics, Springer, vol. 141(3), pages 621-643, March.
    3. Christian Busse, 2016. "Doing Well by Doing Good? The Self-interest of Buying Firms and Sustainable Supply Chain Management," Journal of Supply Chain Management, Institute for Supply Management, vol. 52(2), pages 28-47, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accounting; management performance; sustainability practice; performance trends.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • P47 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Performance and Prospects

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