This paper gives descriptive statistics on 92 articles published in four academic journals in China and two academic journals in foreign countries during 2015-2017, and systematically combs and summarizes some of these papers. Through the analysis of these literatures, it is found that the papers on management accounting have multiple themes. In recent years, with the rapid development of management accounting both in China and internationally, management accounting research has developed to a higher level. In addition, through the review of China and international management accounting literatures, we can notice the frontier direction of research and development differences between China and abroad, which can give us a general direction for future research problems and solve some practical problems faced by enterprises.
Zhang, H., Zhang, Q.L. and Ma, J.W. (2017) Accounting Reform and Innovation in the New Situation—A Summary of the 23rd Annual Academic Meeting of the Higher Institute of Engineering of China Accounting Society. Accounting Research, 2, 93-95.
Meng, Y., Sun, J., Lu, W. and Liu, J.Y. (2014) Review and Outlook of China’s Management Accounting Research. Accounting Research, 9, 3-12.
Ao, X.B., Li, X.H. and Zhao, Y.N. (2017) Innovation and Integration of Management Accounting Tools—Based on the Case of Xinhua Group. Economic Management, No. 10, 11.
Du, R.R., Xiao, Z.Z. and Zhou, Q.W. (2009) Review of China’s Management Accounting Research. Accounting Research, 9, 72-80.
Shields, M.D. (1997) Research in Management Accounting by North Americans in the 1990s. Journal of Management Accounting Research, 9, 3-62.
Zhang, R. (2015) On the Enterprise Performance Evaluation of the Organic Integration of Procedural Rationality and Result Rationality under the New Normal. Accounting Research, 10, 89-92.
Tang, G.L. and Dai, T.Q. (2015) Theoretical Explanation of the Implementation Effect of EVA Evaluation System in Central Enterprises. Accounting Research, 9, 35-43.
Dai, W. and Zhi, X.Q. (2015) Can the Enterprise “Clearly Distinguish” the Learning Effectiveness in the Cooperation between Organizations?—The Perspective of Performance Evaluation. Accounting Research, 12, 45-52.
Kunz, J. (2015) Objectivity and Subjectivity in Performance Evaluation and Autonomous Motivation: An Exploratory Study. Management Accounting Research, 27, 27-46. https://doi.org/10.1016/j.mar.2015.01.003
Arnold, M.C. and Gillenkirch, R.M. (2015) Using Negotiated Budgets for Planning and Performance Evaluation: An Experimental Study. Accounting, Organizations and Society, 43, 1-16. https://doi.org/10.1016/j.aos.2015.02.002
Groen, B.A.C., Wouters, M.J.F. and Wilderom, C.P.M. (2017) Employee Participation, Performance Metrics, and Job Performance: A Survey Study Based on Self-Determination Theory. Management Accounting Research, 36, 51-66. https://doi.org/10.1016/j.mar.2016.10.001
Carlsson-Wall, M., Kraus, K. and Messner, M. (2016) Performance Measurement Systems and the Enactment of Different Institutional Logics: Insights from a Football Organization. Management Accounting Research, 32, 45-61. https://doi.org/10.1016/j.mar.2016.01.006
Wang, X., Li, Y.L. and Li, F.S. (2015) Research on the Effectiveness of Corporate Social Responsibility and Managers’ Salary Incentives—Strategic Motivation Is an Excuse for Excusing? Accounting Research, 10, 51-58.
Lian, Y.L. and He, X.G. (2015) CEO Openness, Strategic Inertia and Organizational Performance: An Empirical Analysis Based on Chinese Listed Companies. Journal of Management Science, 18, 1-19.
Zhao, Y.Y. and Lu, C.J. (2015) Affinity or Benefit?—The Influence of Family Business Relationship on Compensation Contract. Accounting Research, 8, 32-40.
Geng, Y.J. and Wang, M.X. (2016) Excessive On-the-Job Consumption, Sensitivity of Monetary Compensation Performance and Media Supervision—Based on Chinese Listed Companies Empirical Evidence. Accounting Research, 9, 55-61.
Chen, W., Zhang, Y. and Wu, X.H. (2017) Venture Capital, Founder and Executive Compensation—Multilateral Agent Perspective. Management Science Newspaper, 20, 78-88.
Vouβem, L., Kramer, S. and Schaffer, U. (2016) Fairness Perceptions of Annual Bonus Payments: The Effects of Subjective Performance Measures and the Achievement of Bonus Targets. Management Accounting Research, 30, 32-46. https://doi.org/10.1016/j.mar.2015.10.001
Demeré, B.W., Krishnan, R., Sedatole, K.L. and Woods, A. (2016) Do the Incentive Effects of Relative Performance Measurement Vary with the ex Ante Probability of Promotion? Management Accounting Research, 30, 18-31. https://doi.org/10.1016/j.mar.2015.09.002
Ortner, J., Velthuis, L. and Wollscheid, D. (2017) Incentive Systems for Risky Investment Decision under Unknown Preferences. Management Accounting Research, 36, 43-50. https://doi.org/10.1016/j.mar.2016.09.001
Stikeleather, B.R. (2016) When Do Employers Benefit from Offering Workers a Financial Reward for Reporting Internal Misconduct? Accounting, Organizations and Society, 52, 1-14. https://doi.org/10.1016/j.aos.2016.06.001
Baik, B., Evans III, J.H., Kim, K. and Yanadori, Y. (2016) White Collar Incentives. Accounting, Organizations and Society, 53, 34-49. https://doi.org/10.1016/j.aos.2015.11.006
Kelly, K. and Presslee, A. (2017) Tournament Group Identity and Performance: The Moderating Effect of Winner Proportion. Accounting, Organizations and Society, 56, 21-34. https://doi.org/10.1016/j.aos.2016.12.001
Tian, G.L., Zhao, H.X. and Li, J.Y. (2015) Exploring the Embedded Management Accounting System of Inventory Management. Accounting Research, 4, 55-61.
Otley, D. (2016) The Contingency Theory of Management Accounting and Control: 1980-2014. Management Accounting Research, 31, 45-62. https://doi.org/10.1016/j.mar.2016.02.001
Yuan, L. and Zhang, W.H. (2015) Group Management Control and Financial Company Risk Management—Based on Multiple Cases of 10 Enterprise Groups Analysis. Accounting Research, 5, 35-41.
Sun, N. and Wang, B.P. (2017) Research on Shareholding Model, Management and Control System and Performance of Enterprise Group—Based on 210 Enterprises Group’s Empirical Data. Accounting Research, 4, 52-58.
Bol, J.C., Kramer, S. and Maas, V.S. (2016) How Control System Design Affects Performance Evaluation Compression: The Role of Information Accuracy and Outcome Transparency. Accounting, Organizations and Society, 51, 64-73. https://doi.org/10.1016/j.aos.2016.01.001
Reusen, E., Roodhooft, F., Stouthuysen, K., Van den Abbeele, A.G. and Slabbinck, H. (2016) Management Control System Imitation in Supply Chains. Available at SSRN 2833280.
King, R. and Clarkson, P. (2015) Management Control System Design, Ownership, and Performance in Professional Service Organisations. Accounting, Organizations and Society, 45, 24-39. https://doi.org/10.1016/j.aos.2015.06.002
Bisbe, J. and Sivabalan, P. (2017) Management Control and Trust in Virtual Settings: A Case Study of a Virtual New Product Development Team. Management Accounting Research, 37, 12-29. https://doi.org/10.1016/j.mar.2017.02.001
Carlsson-Wall, M., Kraus, K. and Karlsson, L. (2017) Management Control in Pulsating Organisations—A Multiple Case Study of Popular Culture Events. Management Accounting Research, 35, 20-34. https://doi.org/10.1016/j.mar.2016.01.002
Bedford, D.S. (2015) Management Control Systems across Different Modes of Innovation: Implications for Firm Performance. Management Accounting Research, 28, 12-30. https://doi.org/10.1016/j.mar.2015.04.003
Kruis, A.M., Speklé, R.F. and Widener, S.K. (2016) The Levers of Control Framework: An Exploratory Analysis of Balance. Management Accounting Research, 32, 27-44. https://doi.org/10.1016/j.mar.2015.12.002
Yang, C.L. and Modell, S. (2015) Shareholder Orientation and the Framing of Management Control Practices: A Field Study in a Chinese State-Owned Enterprise. Accounting, Organizations and Society, 45, 1-23. https://doi.org/10.1016/j.aos.2015.06.001
Bedford, D.S., Malmi, T. and Sandelin, M. (2016) Management Control Effectiveness and Strategy: An Empirical Analysis of Packages and Systems. Accounting, Organizations and Society, 51, 12-28. https://doi.org/10.1016/j.aos.2016.04.002
Kraus, K., Kennergren, C. and von Unge, A. (2017) The Interplay between Ideological Control and Formal Management Control Systems: A Case Study of a Non-Governmental Organization. Accounting, Organizations and Society, 63, 42-59. https://doi.org/10.1016/j.aos.2016.02.001
Gopalakrishnan, M., Libby, T., Samuels, J.A. and Swenson, D. (2015) The Effect of Cost Goal Specificity and New Product Development Process on Cost Reduction Performance. Accounting, Organizations and Society, 42, 1-11. https://doi.org/10.1016/j.aos.2015.01.003
Xiao, X. and Xiong, F. (2015) PDCA Cycle Study of Environmental Management Accounting. Accounting Research, 4, 62-69.
Xiao, X., Zeng, H.X. and Li, S.H. (2017) Three-Dimensional Model Study of Material Management Accounting “Material Flow-Value Flow-Organization”. Accounting Research, 1, 15-22.
Hu, C.H. and Zhang, J.C. (2015) Human Cost Kernel Algorithm Based on Coupling Degree of Human and Object. Accounting Research, 11, 20-26.
Lu, R. and Chen, S.L. (2015) Monetary Policy Fluctuation and Corporate Labor Cost Stickiness. Accounting Research, 12, 53-58.
Xiao, T.S., Yan, Q.L. and Chen, X.Y. (2016) Industry Competition and Corporate Cost Stickiness: Based on Real Option Perspectives. Management Science Newspaper, 19, 48-63.
Jiang, W., Yao, W.B. and Hu, Y.M. (2016) Implementation of the Minimum Wage Regulations and Enterprise Cost Stickiness. Accounting Research, 10, 56-62.
Venieris, G., Naoum, V.C. and Vlismas, O. (2015) Organisation Capital and Sticky Behaviour of Selling, General and Administrative Expenses. Management Accounting Research, 26, 54-82. https://doi.org/10.1016/j.mar.2014.10.003
Liu, L.B., Han, X.D. and Yang, F. (2015) Evolution and Significance Construction of Group Enterprise Budget Management—Based on Shenhua Group Longitudinal Case Study from 1998 to 2014. Accounting Research, 7, 42-48.
Amans, P., Mazars-Chapelon, A. and Villesèque-Dubus, F. (2015) Budgeting in Institutional Complexity: The Case of Performing Arts Organizations. Management Accounting Research, 27, 47-66. https://doi.org/10.1016/j.mar.2015.03.001
Sun, M.Z. and Xu, K. (2015) Business Model Transformation and Management Accounting Research—Management Accounting Professional Committee of China Accounting Association Summary of the 2014 Annual Meeting. Accounting Research, 1, 90-92.
Huang, H., Pan, F. and Liu, H.M. (2017) Practice of Management Accounting in Chinese Enterprises—Management Accounting Professional Committee Member of China Accounting Association Summary of the 2016 Academic Annual Meeting. Accounting Research, 3, 90-93.
Guan, R.Z. and Nan, X.H. (2016) Innovation and Development of Management Accounting with Chinese Characteristics under the New Normal—Management Association of China Accounting Association Summary of the 2016 Special Symposium of the Professional Committee. Accounting Research, 11, 92-94.
Hopper, T. and Bui, B. (2016) Has Management Accounting Research Been Critical? Management Accounting Research, 31, 10-30. https://doi.org/10.1016/j.mar.2015.08.001
Bromwich, M. and Scapens, R.W. (2016) Management Accounting Research: 25 Years on. Management Accounting Research, 31, 1-9. https://doi.org/10.1016/j.mar.2016.03.002
Wagenhofer, A. (2016) Exploiting Regulatory Changes for Research in Management Accounting. Management Accounting Research, 31, 112-117. https://doi.org/10.1016/j.mar.2015.08.002
Lachmann, M., Trapp, I. and Trapp, R. (2017) Diversity and Validity in Positivist Management Accounting Research—A Longitudinal Perspective over Four Decades. Management Accounting Research, 34, 42-58. https://doi.org/10.1016/j.mar.2016.07.002
Liu, Z.Q., Deng, C.J., Liao, J.Q. and Long, L.R. (2015) Organizational Support, Status Cognition and Employee Innovation: Employment Diversity Perspective. Journal of Management Science, 18, 80-94.
Quattrone, P. (2016) Management Accounting Goes Digital: Will the Move Make It Wiser? Management Accounting Research, 31, 118-122. https://doi.org/10.1016/j.mar.2016.01.003
Ax, C. and Greve, J. (2017) Adoption of Management Accounting Innovations: Organizational Culture Compatibility and Perceived Outcomes. Management Accounting Research, 34, 59-74. https://doi.org/10.1016/j.mar.2016.07.007
Chiwamit, P., Modell, S. and Scapens, R.W. (2017) Regulation and Adaptation of Management Accounting Innovations: The Case of Economic Value Added in Thai State-Owned Enterprises. Management Accounting Research, 37, 30-48. https://doi.org/10.1016/j.mar.2017.03.001
Wang, B. and Wang, L.J. (2016) Vertical Integration, Industry Heterogeneity and Corporate Profitability—Based on the Listing of China, Canada and Australia Comparative Analysis of Divisions. Accounting Research, 4, 70-76.
Sha, X.J., Wang, M., Zhong, F., Ye, X.J. and Wang, Y.Z. (2017) Research on the Importance of Management Accounting Tools from the Perspective of Value Chain—Based on the Questionnaire and Analysis of Chinese Enterprises. Accounting Research, 4, 66-72.
Lei, H., Wang, Y.N., Nie, S.S. and Ouyang, L.P. (2015) Research on Time Delay Effect of Competitive Strategy Performance Based on Financial Performance Composite Index. Accounting Research, 5, 64-71.
Zhou, B., Zhong, T.Y., Xu, H. and Ren, Z.L. (2016) Corporate Strategy, Managerial Expectation and Cost Stickiness—Based on Chinese Listed Companies Empirical Evidence. Accounting Research, 7, 58-65.
Lapsley, I. and Rekers, J.V. (2017) The Relevance of Strategic Management Accounting to Popular Culture: The World of West End Musical. Management Accounting Research, 35, 47-55. https://doi.org/10.1016/j.mar.2017.01.001
Chen, L.H., Zu, Y.F. and Han, J. (2016) Research on the Contingency Structure of Supply Chain Cost Allocation. Accounting Research, 10, 50-55.
Pan, W. (2015) Fuzzy Multi-Objective Order Allocation Model Based on Supply Interruption Risk. Journal of Management Science, 18, 45-51.
Zhu, S.T., Zhong, W.J. and Mei, W. (2016) Research on Value Creation of Information System Governance between Enterprises. Management Science Newspaper, 19, 60-77.
Sun, J., Wang, B.Q. and Yuan, R.L. (2017) Information System Integration, Budget Process Fairness and Corporate Performance: A State-Owned Enterprise Industry Research. Management World, 5, 131-143.
Cardinaels, E. (2016) Earnings Benchmarks, Information Systems, and Their Impact on the Degree of Honesty in Managerial Reporting. Accounting, Organizations and Society, 52, 50-62. https://doi.org/10.1016/j.aos.2015.09.002
Zhu, B. and Gan, S.D. (2015) Market Competition, Business Strategy and Performance Evaluation Indicator Selection. Accounting Research, 2, 51-57.
van der Meer-Kooistra, J. and Scapens, R.W. (2015) Governing Product Co-Development Projects: The Role of Minimal Structures. Management Accounting Research, 28, 68-91. https://doi.org/10.1016/j.mar.2015.05.001
Bialecki, M., O’Leary, S. and Smith, D. (2017) Judgement Devices and the Evaluation of Singularities: The Use of Performance Ratings and Narrative Information to Guide Film Viewer Choice. Management Accounting Research, 35, 56-65. https://doi.org/10.1016/j.mar.2016.01.005
Maier, E.R. (2017) The Budget in the Aesthetic: The Role of Calculative Practice in the Production of Popular Culture. Management Accounting Research, 35, 83-98. https://doi.org/10.1016/j.mar.2016.03.001
Coslor, E. and Spaenjers, C. (2016) Organizational and Epistemic Change: The Growth of the Art Investment Field. Accounting, Organizations and Society, 55, 48-62. https://doi.org/10.1016/j.aos.2016.09.003