An Overview and Assessment of Contemporary Management Accounting Research in China

Abstract

ABSTRACT: This paper provides an overview of 283 management accounting articles published in 18 major Chinese academic journals from 1997 to 2005. We find significantly different topic mixes between the periods 1997 to 2001 and 2002 to 2005. In terms of research method, normative/conceptual papers dominate in both subperiods, followed in descending order by case studies, surveys, field-archival studies, and analytical modeling research. About 80 percent of the papers do not have any explicit or detectable application of theory. Finally, considerable overlap exists between the articles' topical coverage and issues considered important by managers. Overall, due to lack of theory application and other methodological limitations, this literature has not yet built a strong basis for understanding and leading management accounting development in China. Thus, we further examine the journals' selection standards and processes, as well as factors that may have influenced Chinese scholars' research ability, incentives, and focus. We conclude by offering suggestions for future development.