Management accounting systems : A bibliometric analysis

Management accounting systems are an asset for the effective management of an organization. These systems make it possible to efficiently define the company’s objectives, evaluate its performance and propose corrective actions when problems are verified. However, research on the level of knowledge available on this subject is still scattered. Thus, it is our objective to evaluate the scientific production on management accounting systems worldwide through bibliometric analysis to quantitatively study the existing bibliographic material. The study selected 226 documents in the period from 2010 to 2022 to recent literature on the topic. In practical terms, the results of this study show that the most relevant authors are Isa, S. and Mia, L., the journals that publish the most are the Academy of Accounting and Financial Studies Journal and the Journal of Accounting and organizational and the prominent topics are “environmental management”, “management accounting” and “management accounting systems”. Management accounting systems are important not only for academics but also for professionals in various economic fields because they help in decision-making and in the implementation of new techniques that allow a competitive advantage over the competition.