The purpose of this study is to clarify the trend of management accounting research in the UK, and to explore future issues by contrasting it with that in Japan. For this purpose, text mining was performed on the titles of articles published in Management Accounting Research, which has an editorial base in the UK. Comprehensively considering the results of the interpretation of frequent word lists, co-occurrence network analysis, and correspondence analysis, the research subjects were ABC in the 1990s, BSC or management control in the 2000s, and management control in the 2010s. It was clarified that case studies or field studies are often used as research methods. A comparison with previous studies suggests that this trend is similar to that of Japanese management accounting studies.
海外ジャーナルにおける管理会計研究の動向と課題 ― Management Accounting Research誌を対象にして ―
07_手嶋竜二_21号
(1.33MB)
