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Managerial Accounting €“ A Systematic Review Of Specialty Literature

Author

Listed:
  • Didea (Castrase) Cristina

    (“1 Decembrie 1918†University of Alba Iulia)

  • Alexandra - Delia Bugnariu

    (“1 Decembrie 1918†University of Alba Iulia)

  • Mihon Simion Iosif

    (“1 Decembrie 1918†University of Alba Iulia)

Abstract

The literature outlines an evolutionary conceptual framework of managerial accounting, based both on writings and historical documentary attestations, and on the documents of entities considered pioneers in the application and development of management accounting today. The main objective of the scientific approach is to review the literature on the notion of managerial accounting using a tool for systematic review of it, in order to identify and summarize the most relevant research and directions on the studied topic.

Suggested Citation

  • Didea (Castrase) Cristina & Alexandra - Delia Bugnariu & Mihon Simion Iosif, 2024. "Managerial Accounting €“ A Systematic Review Of Specialty Literature," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 13(1), pages 17-27, iulie.
    • Handle: RePEc:sdb:social:v:13:y:2024:i:1:n:3:p:17-27
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    References listed on IDEAS

    as
    1. Richard K. Fleischman & Thomas N. Tyson, 1993. "Cost accounting during the industrial revolution. the present state of historical knowledge," Economic History Review, Economic History Society, vol. 46(3), pages 503-517, August.
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    More about this item

    Keywords

    managerial accounting; systematic review; bibliometric analysis;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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