Managerial Accounting

Managerial accounting is an accounting discipline that provides internal organizational stakeholders with financial information, analysis, and performance reports to support planning, controlling, and strategic decision-making.

8.5K

Publications

581.3K

Citations

11.6K

Authors

2.9K

Institutions

Publications per year

2017–2026

2.3K

Variants

Management Accounting

Parents

AccountancyAccounting

Children

Absorption CostingActivity-based CostingBudgetary ControlCost AllocationCost AnalysisCost Behavior AnalysisCost ClassificationCost-volume-profit AnalysisFlexible BudgetsJob Order Costing

Publications

8.5K

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations

Business, Accountancy, Accounting +13

Earnings management through real activities manipulation

Sugata Roychowdhury · Journal of Accounting and Economics · 2006 · 5.3K citations

Business, Accountancy, Business Economics +12

Earnings management to avoid earnings decreases and losses

David Burgstahler, Ilia D. Dichev · Journal of Accounting and Economics · 1997 · 4K citations

Business, Accounting, Business Economics +9

The effect of bonus schemes on accounting decisions

Paul M. Healy · Journal of Accounting and Economics · 1985 · 3.4K citations

Business, Accountancy, Accounting +14

The market pricing of accruals quality

Jennifer Francis, Ryan LaFond, Per Olsson et al. · Journal of Accounting and Economics · 2005 · 3.2K citations

Business, Accountancy, Accounting +10

1–5 of 8.5K

Authors

11.6K

RW
Robert W. Scapens
University of Manchester, United Kingdom
40 publications · 7.9K citations
27
h-index
LD
Lee D. Parker
RMIT University, Australia
31 publications · 2.4K citations
22
h-index
MR
Martin R. W. Hiebl
University of Siegen, Germany
22 publications · 1.5K citations
20
h-index
KL
Kari Lukka
University of Turku, Finland
22 publications · 3.7K citations
19
h-index
RB
Roger Burritt
University of South Australia, Australia
19 publications · 2.4K citations
19
h-index

1–5 of 11.6K

Institutions

2.9K

1–8 of 2.9K

Venues

Accounting Organizations and Society
256 publications · 45.1K citations
120
h-index
Management Accounting Research
165 publications · 23K citations
87
h-index
Journal of Accounting and Economics
106 publications · 46.2K citations
78
h-index
The Accounting Review
138 publications · 28.3K citations
75
h-index
Journal of Accounting Research
JAR · 175 publications · 33.4K citations
73
h-index

1–5

See also Managerial Accounting
Core Methods	Managerial Accounting Activity-based Costing Time-driven Costing Resource Consumption Modeling Variance Analysis Target Costing Balanced Scorecard Standard Costing Variable Costing Absorption Costing Budgetary Control Capital Budgeting Transfer Pricing Life-cycle Costing
Decision Support	Managerial Accounting Cost Analysis Make-or-buy Decisions Financial Forecasting Decision-making Decentralization Competitor Analysis Variable Costing Budgeting
Performance Control	Balanced Scorecard Standard Costing Variance Analysis Budgetary Control Controlled Text Simplification Performance Evaluation Performance Indicators
Strategic Tools	Managerial Accounting Strategic Cost Management Balanced Scorecard Target Costing Life-cycle Costing Quality Cost Accounting Value Chain Analysis Standard Costing
Reporting Systems	Managerial Accounting Management Accounting Systems Controlled Text Simplification