The purpose of this study is to clarify the trend of management accounting research in North America, which is the root of management accounting research, and to contribute to the development of management accounting research in Japan. Therefore, we clarified research trends by conducting text mining on the titles of papers published in JMAR, which has an editorial base in North America. As a result of the analysis, it became clear that cost and incentive, which are used in research based on economic theory, are the main terms. As a feature of the journal, JMAR seems to have a lot of research based on economics theory. In contrast, nearly half of the top 25 most-cited papers in JMAR were studies using literature reviews. This is proof of the necessity of the research method, and suggested that it is possible to contribute to management accounting research through this literature review in Japan, where there are many normative studies.
北米における管理会計研究の動向 ― Journal of Management Accounting Researchを中心にして ―
北米における管理会計研究の動向
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