This paper summarizes and comments 68 papers published in five academic journals in management accounting from 2015 to 2017 and finds that the research topics and research methods are both diversified. Among them, there are more literatures on budget, salary and performance evaluation than other topics. Domestic research methods are mainly based on empirical research which are based on databases, and are relatively simple compared with the methods used by foreign research institutes, lacking a combination of multiple methods. Although domestic and foreign research basically has a relatively clear theoretical source, domestic research mostly cites existing foreign theories, lacks deep exploration of theory and forms China ’ s own management accounting theory system. There are few sociological and psychological theories.
Du, R.R., Xiao, Z.Z. and Zhou, Q.W. (2009) Review of China’s Management Accounting Research. The Journal of Accounting Research, No. 9, 72-80+97.
Liu, H., Xu, N. and Shi, S.H. (2015) Internal Control “Double-Edged Sword” Effect-Studies on the Budget and Budget Execution Relaxation. The Journal of Management World, No. 12, 130-145.
De Baerdemaeker, J. and Bruggeman, W. (2015) The Impact of Participation in Strategic Planning on Managers ' Creation of Budgetary Slack: The Mediating Role of Autonomous Motivation and Affective Organisational Commitment. The Journal of Management Accounting Research, 29, 1-12. https://doi.org/10.1016/j.mar.2015.06.002
Liu, Q.S. and Xiao, X. (2015) Failure Performance, Success Performance? Empirical Research on the Change of State-Owned Enterprise Executives. The Journal of Management World, No. 3, 151-163.
Lai, L., Gong, Y.L. and Ma, Y.Q. (2016) Managers’ Military Experience, Financing Preferences and Business Performance. The Journal of Management World, No. 8, 126-136.
Kunz, J. (2015) Objectivity and Subjectivity in Performance Evaluation and Autonomous Motivation: An Exploratory Study. The Journal of Management Accounting Research, 27, 27-46. https://doi.org/10.1016/j.mar.2015.01.003
Kramera, S., Maasb, V.S. and Van Rinsuma, M. (2016) Relative Performance Information, Rank Ordering and Employee Performance: A Research Note. The Journal of Management Accounting Research, 33, 16-24. https://doi.org/10.1016/j.mar.2016.03.004
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. The Journal of Management Accounting Research, 36, 51-66. https://doi.org/10.1016/j.mar.2016.10.001
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
Chen, D.H., Fan, Y. and Shen, Y.J. (2015) Executives and Employees: Comparison and Interaction of Incentive Effectiveness. The Journal of Management World, No. 5, 160-171.
Huang, J.C., Yan, Z., Zhu, B. and Zheng, Z.G. (2016) Managerial Compensation Incentives and Dynamic Adjustment of Capital Structure. The Journal of Management World, No. 11, 156-171.
Han, X.M., Gong, Q.H. and Wu, L.S. (2016) Salary Tax Credit and Corporate Salary Arrangement. The Journal of Economic Research, No. 10, 140-154.
Kong, D.M., Xu, Y.L. and Kong, G.W. (2017) Internal Salary Gap and Innovation in Enterprises. The Journal of Economic Research, No. 10, 144-157.
Huang, h.J., Lv, C.J. and Ding, H. (2016) Independent Directors Reputation and Earnings Quality-Accounting Professional Independent Director’s Perspective. The Journal of Management World, No. 3, 128-143+188.
Chen, D.H. (2017) Independent Director Can Be Renewed Only 6 Years It Is Reasonable? China Based a Empirical Study of the Listed Companies. The Journal of Management World, No. 5, 144-157.
Lu, Z.F., Hu, Y. (2015) Shareholder-Manager Agency Conflict and the Role of Non-Executive Directors of Governance: From China a Evidence-Share Market. The Journal of Management World, No. 1, 129-138.
Shao, S. and Lu, C.J. (2015) Can the Actual Controller Directly Hold Shares to Increase the Company’s Value? Evidence from Chinese Private Listed Companies. The Journal of Management World, No. 5, 134-146+188.
Venieris, G., Naoum, V.C. and Vlismas, O. (2015) Organisation Capital and Sticky Behaviour of Selling, General and Administrative Expenses. The Journal of Management Accounting Research, 26, 54-82. https://doi.org/10.1016/j.mar.2014.10.003
Chen, S.H. and Li, W.A. (2016) Research on Anchoring Effect in M & A Premium Decision. The Journal of Economic Research, No. 6, 114-127.
Zhang, X.J., Xu, J. and Xu, L.B. (2015) Can the Executive Elite Governance Model Improve Corporate Performance? Research on the Adjustment Effect Based on Social Connection Relationship. The Journal of Economic Research, No. 3, 100-114.
Hao, Y. and Gong, S. (2017) State-Owned, Private Equity and Mixed Company Performance Improvement. The Journal of Economic Research, No. 3, 122-135.
Zhang, D.X. and Li, Z.H. (2017) Research on The Influence of Institutional Investors on The Performance of Their Shareholding Companies—Based on The Perspective of Institutional Investors’ Self-Protection. The Journal of Management Sciences, No. 5, 82-101.
Luft, J. (2016) Cooperation and Competition among Employees: Experimental Evidence on The Role of Management Control Systems. Management Accounting Research, 31, 75-85. https://doi.org/10.1016/j.mar.2016.02.006
Chen, C.X., Rennekamp, K.M. and Zhou, F.H. (2015) The Effects of Forecast Type and Performance-Based Incentives on The Quality of Management Forecasts. Accounting, Organizations and Society, 46, 8-18. https://doi.org/10.1016/j.aos.2015.03.002
Wang, K.M., Liu, J. and Li, X.X. (2017) Research on Industrial Policy, Government Support and Corporate Investment Efficiency. The Journal of Management World, No. 3, 113-124+145+188.
Wang, W. and Hu, J. (2016) Transfer of Control Rights, Nature of Property Rights and Corporate Performance. The Journal of Economic Research, No. 4, 146-160.
Wu, Y.H., Feng, W.C. and Wu, S. (2016) Venture Capital Intervention Will Improve Business Performance It? Evidence Based on China’s Gem Listed Companies. The Journal of Management Sciences, No. 7, 85-101.
Xu, L.P., Lai, D.D. and Xin, Y. (2015) Unbearable Weight: Research on the Economic Consequences of Corporate Executive Marriage. The Journal of Management World, No. 5, 117-133+159.
Dai, Y.Y., Xiao, J.L. and Pan, Y. (2016) “Accent” Could Reduce the Company's Agency Costs? Research Perspective Based on the Dialect. The Journal of Economic Research, No. 12, 147-160+186.
Meng, Y., Sun, J., Lu, W. and Liu, J.Y. (2014) Review and Prospect of China’s Management Accounting Research. The Journal of Accounting Research, No. 9, 3-12+96.