中外管理会计研究热点的可视化分析  

A Visual Analysis on Management Accounting Research Focuses at Home and Abroad

作　　者：耿云江[1,2] 娄阳 刘明[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]中国内部控制研究中心,辽宁大连116025

出　　处：《审计与经济研究》2017年第6期79-89,共11页Journal of Audit & Economics

基　　金：国家社会科学基金青年项目(13CGL060);国家社会科学基金项目(15BGL058);财政部全国会计科研项目(2015KJB012)

摘　　要：运用信息可视化的分析方法,对2005—2014年间发表在中国经济管理类24本核心期刊上的728篇和国外管理学和经济学类A级以上期刊393篇管理会计文献进行了系统的词频统计、关键词共线分析和聚类分析。研究发现,近年来国内外学界对绩效管理和管理控制都普遍重视,但我国学者更关注作业成本法、战略成本、价值链管理、EVA以及预算管理的研究,而国外已形成激励机制、供应链管理等主题研究的新趋势。另外,成本黏性、环境管理会计、管理会计信息系统等新的研究话题已出现,但尚未引起国内外学术界的足够重视,这也为我国未来的管理会计研究提供了方向指引。By applying the information visual analysis tool,this paper makes a analysis of statistical frequency of keywords,clusters,co-words to the research themes in management accounting literature based on the samples of 728 management accounting papers published in 24 Chinese major economic and management journals and 393 management accounting papers published in foreign top management and economics journals. At home and abroad,the performance evaluation and management,management control are hot research topics,but the activity-based costing,strategic cost management,value chain management,EVA and budget management are paid more attention in China; on the other hand,research of supply chain management,incentive mechanisms and so on have been a new trend in foreign countries. The new research topic,such as cost stickiness,environmental management accounting and management accounting information system,have yet appeared,but they have not attracted enough attention by domestic and foreign academia. So it will provide directive guidance for China's future management accounting research.

关 键 词：可视化分析 管理会计 绩效管理 管理控制 作业成本法 战略成本 价值链管理 EVA 预算管理 

分 类 号：F234.4[经济管理—会计学]