Purpose: Management accounting knowledge has been researched and disseminated through various channels, particularly academic journals. This paper examines the journals that publish research on management accounting. Research design, data, and methodology: The bibliometric method was applied using Scopus citation data. The limits of management accounting are quantitatively investigated by analysing 1,554 articles from 2016 to 2022 from each database. Results: The findings indicate a rapid increase in management accounting publications in recent years, with the highest number of articles published in 2021. The articles appeared in various scholarly journals, including those devoted to psychology, agriculture and biological sciences, and computer science. Keyword analysis reveals that management accounting is the most commonly used term in the field. In addition, the findings indicate that most scholarly authors are from Germany, the United Kingdom, and the United States. Conclusion: This paper contributes to the current body of knowledge in management accounting research by providing an overview of the mapping of management accounting research in the world of research publications and potential future management accounting research from the lens of costs, expenses and competitive prices, which can benefit marketing and distribution efforts.
1. Introduction
2. Literature Review
3. Methodology
4. Results and Discussion
5. Conclusion
Limitations
References