Management accounting research: an analysis of recent themes and directions for the future

Abstract

This paper reviews some of the most recent published literature in the field of management accounting. 138 articles were examined on management accounting taken from four key journals in order to analyse leading issues and themes in recent management accounting research. The articles were published between 2008 and 2010. This paper contributes to the literature in several ways. First, it provides a focused analysis of management accounting research published in recent years, allowing researchers to gain a better understanding of the direction of the contemporary management accounting research. Second, it highlights the emergence of intellectual resource management as a major area of management accounting research. Third, it draws attention to key emerging research themes in the literature including trust, leadership, and organisational justice. Finally, it notes a growing focus on applied research and signs of a narrowing of the gap between accounting research and practice.