Mapping of Management Accounting Research

Abstract

Management accounting research (MAR) over the last decade has made tremendous head way in the form of relevance of topics and strictness of methods. However, one of the challenges facing researchers today is continuation of this momentum and the selection of innovative and relevant topics. Thus, the main focus of this paper is the examination of the future of MAR. Specifically, the paper highlights the areas of management accounting where research is needed and a substantive contribution to the literature and practice can be made. The particular interest are those areas that are of high priority and significance to general managers, management accountants, and management accounting researchers. For researchers, the difficulty arises in choosing areas that are of high priority to managers etc. while also demonstrating rigidity in research competencies.

Keywords: Management Accounting Research, New Direction, and Frontier

JEL Classification: M41