The Forty Years Of Management Accounting Research:Thematics,Methodsand Theoretical Applications Diversity Research

With the pace of reform and opening up for 40 years,the research and application of management accounting has been enriched and improved.Especially since 2014,in order to adapt to the development of the new economy and promote the improvement of corporate management,the Ministry of Finance has fully promoted the construction of China's management accounting system,marking the beginning of a new development period for the construction of China's management accounting guidance system.Therefore,it is necessary to systematically review and summarize the research topics,methods and theoretical applications of Chinese management accounting in the past forty years.Based on the rapid development of economy and technology in China,the research of management accounting in China in the past 40 years has presented a variety of research topics,methods and theoretical applications.On the premise of this,based on the statistics of word-frequency analysis and literature research on 1,637 documents related tomanagement accounting published in 19 academic journals in the past 40 years,Note-express,ucinet software and heterogeneity index were used for test and analysis.The study found that China's management accounting has a diversified trend in research topics,methods and theoretical basis.Specifically speaking,in terms of research topics,the focus of research topics in different time periods in China is different,and with the development of social economy,new research topics such as environmental management accounting,big data and financial sharing have emerged,it shows that the diversity is also increasing gradually;In terms of research methods,normative research or conceptual theoretical research methods were adopted in the initial stage of the study.With the formation of various databases and the continuous maturity of the application of technical methods mastered by researchers,a variety of research methods such as database-based empirical research,case study,investigation and experimental research were adopted;For the theoretical basis,the theoretical application of management accounting gradually expanded from economics and management theory to sociological theory and psychological theory.On this basis,it puts forward the research prospects of the research topics,methods and theoretical applications of China's management accounting,and provides guidance for the future management accounting research in China.