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Research Article

Recent Management Accounting Literature: Bibliometric Analysis and Contributions from Latin America

Marcela Porporatoa School of Administrative Studies, York University, Toronto, ON, CanadaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-2884-7428
ORCID Icon &
Eliana Werbinb Facultad de Ciencias Económicas, Universidad Nacional de Córdoba, Córdoba, ArgentinaORCID Iconhttps://orcid.org/0000-0002-0609-6862
ORCID Icon
Received 03 Mar 2023, Accepted 05 Apr 2024, Published online: 27 Apr 2024

References

  • Balstad, M., & Berg, T. (2020). A long-term bibliometric analysis of journals influencing management accounting and control research. Journal of Management Control, 30(4), 357–380. https://doi.org/10.1007/s00187-019-00287-8
  • Birnberg, J., & Shields, M. (2020). Journal of management accounting research at 30 years: Reflections on its context, creation, challenges, and contributions. Journal of Management Accounting Research, 32(1), 1–10. https://doi.org/10.2308/jmar-19-038
  • Bromwich, M., & Scapens, R. (2016). Management accounting research: 25 years on. Management Accounting Research, 31, 1–9. https://doi.org/10.1016/j.mar.2016.03.002
  • Brown, L. D. (1996). Influential accounting articles, individuals, PhD granting institutions and faculties: A citational analysis. Accounting, Organizations and Society, 21(7-8), 723–754. https://doi.org/10.1016/0361-3682(96)00012-8
  • Chadegani, A. A., Salehi, H., Yunus, M. M., Farhadi, H., Fooladi, M., Farhadi, M., & Ebrahim, N. A. (2013). A comparison between two main academic literature collections: Web of science and scopus databases. Asian Social Science, 9(5), 18–26. https://doi.org/10.5539/ass.v9n5p18
  • Chan, K. C., Chan, K. C., Seow, G. S., & Tam, K. (2009). Ranking accounting journals using dissertation citation analysis: A research note. Accounting Organizations and Society, 34(6-7), 875–885. https://doi.org/10.1016/j.aos.2008.12.002
  • Dal Magro, C., Turra, S., Klann, R., & Lemes, S. (2017). Timeliness of accounting information in family controlled and managed companies in Brazil. Latin American Business Review, 18(2), 139–164. https://doi.org/10.1080/10978526.2017.1318287
  • De Carvalho Rezende, J., & Ramos Nogueira, A. (2010). Strategic alignment, performance, and value. Latin American Business Review, 11(4), 339–363. https://doi.org/10.1080/10978526.2010.536666
  • Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
  • Goyal, K., & Kumar, S. (2021). Financial literacy: A systematic review and bibliometric analysis. International Journal of Consumer Studies, 45(1), 80–105. https://doi.org/10.1111/ijcs.12605
  • Graham, C. (2009). Accounting and subalternity: Enlarging a research space. Accounting, Auditing & Accountability Journal, 22(3), 309–318. https://doi.org/10.1108/09513570910945633
  • Guffey, D., & Harp, N. (2017). The journal of management accounting research: A content and citation analysis of the first 25 years. Journal of Management Accounting Research, 29(3), 93–110. https://doi.org/10.2308/jmar-51592
  • Hesford, J., Lee, S. H., Van der Stede, W., & Young, S. M. (2007). Management accounting: A bibliographic study. In C. Chapman, A. Hopwood, & M. D. Shields (Eds.), Handbook of management accounting research (vol. 1, pp. 3–26). Elsevier.
  • Hopper, T., Tsamenyi, M., Uddin, S., & Wickramasinghe, D. (2009). Management accounting in less developed countries: what is known and needs knowing. Accounting, Auditing & Accountability Journal, 22(3), 469–514. https://doi.org/10.1108/09513570910945697
  • Kaplan, R. S., & Johnson, H. T. (1987). Relevance lost: The rise and fall of management accounting. Harvard Business School Press.
  • Lindquist, T., & Smith, G. (2009). Journal of management accounting research: Content and citation analysis of the first 20 years. Journal of Management Accounting Research, 21(1), 249–292. https://doi.org/10.2308/jmar.2009.21.1.249
  • Merchant, K. (2013). Looking back, looking forward. Journal of Management Accounting Research, 25(1), 65–70. https://doi.org/10.2308/jmar-50432
  • Merigó, J. M., & Yang, J. (2017). Accounting research: a bibliometric analysis. Australian Accounting Review, 27(1), 71–100. https://doi.org/10.1111/auar.12109
  • Neu, D., Gomez, E., Graham, C., & Heincke, M. (2006). Informing technologies and the World Bank. Accounting, Organizations and Society, 31(7), 635–662. https://doi.org/10.1016/j.aos.2005.07.002
  • Otley, D. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10(4), 363–382. https://doi.org/10.1006/mare.1999.0115
  • Pan, X., Yan, E., Cui, M., & Hua, W. (2018). Examining the usage, citation, and diffusion patterns of bibliometric mapping software: A comparative study of three tools. Journal of Informetrics, 12(2), 481–493. https://doi.org/10.1016/j.joi.2018.03.005
  • Salterio, S. (2015). Barriers to knowledge creation in management accounting research. Journal of Management Accounting Research, 27(1), 151–170. https://doi.org/10.2308/jmar-51056
  • Scapens, R., & Bromwich, M. (2010). Management accounting research: 20 years on. Management Accounting Research, 21(4), 278–284. https://doi.org/10.1016/j.mar.2010.08.003
  • Shields, M. D. (1997). Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, 9, 3–61.
  • Shields, M. D. (2015). Established management accounting knowledge. Journal of Management Accounting Research, 27(1), 123–132. https://doi.org/10.2308/jmar-51057
  • Van der Stede, W. (2015). Management Accounting: where from, where now, where to go? Journal of Management Accounting Research, 27(1), 171–176. https://doi.org/10.2308/jmar-51059
  • Van Eck, N. J., & Waltman, L. (2014). Visualizing bibliometric networks. In Y. Ding, R. Rousseau, & D. Wolfram (Eds.), Measuring scholarly impact: Methods and practice. (pp. 285–320). Springer.
  • Victor-Ponce, P., & Muñoz Colomina, C. I. (2016). ¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica. Revista de Contabilidad, 19(1), 45–54. https://doi.org/10.1016/j.rcsar.2015.01.002
  • Wirth, M., & Mattessich, R. (2023). Accounting books of Argentina: Publications, research and institutional background. De Computis, Revista Española de Historia de la Contabilidad, 3(4), 137–167. https://doi.org/10.26784/issn.1886-1881.v3i4.206

Appendix. References for Table 1.

  • Table 1 – Empirical Studies based on Latin America as per Hopper et al. (2009) study (n=6)
  • Collins, F., Holzmann, O., & Mendoza, R. (1997). Strategy, budgeting, and crisis in Latin America. Accounting, Organizations and Society, 22(7), 669–689. https://doi.org/10.1016/S0361-3682(96)00050-5
  • Frucot, V., & Shearon, W. N. (1991). Budgetary participation, locus of control and Mexican managerial performance and job satisfaction. The Accounting Review, 66(1), 90–99. https://www.jstor.org/stable/247707
  • Guerreiro, R., Pereira, C. A., & Frezatti, F. (2006). Evaluating management accounting change according to the institutional theory approach: a case study of a Brazilian bank. Journal of Accounting & Organizational Change, 2(3), 196–228. https://doi.org/10.1108/18325910610690063
  • Leach-López, M. A., Stammerjohan, W. W., & McNair, F. M. (2007). Differences in the role of job relevant information in the budget participation – performance relationship among US and Mexican managers: a question of culture or communication. Journal of Management Accounting Research, 19(1), 105–136. https://doi.org/10.2308/jmar.2007.19.1.105
  • Neu, D., Gomez, E., Graham, C., & Heincke, M. (2006). Informing technologies and the World Bank. Accounting, Organizations and Society, 31(7), 635–662. https://doi.org/10.1016/j.aos.2005.07.002
  • Rivera, J. M. (1982). The financial function of a US multinational company abroad: A Venezuelan experience. International Journal of Accounting, 17, 129–138.

Appendix. References for Table 5.

  • Table 5 – Top 10 most cited publications in MA, MCS and PM (n=30)
  • Abernethy, M., Bouwens, J., & Lent, L. (2010). Leadership and Control System Design. Management Accounting Research, 21(1). 2–16. https://doi.org/10.1016/j.mar.2009.10.002
  • Ahrens, T., & Chapman, C. S. (2007). Management accounting as practice. Accounting, Organizations and Society, 32(1–2), 1–27. https://doi.org/10.1016/j.aos.2006.09.013
  • Ashkanasy, N., & Daus, C. (2002). Emotion in the workplace: The new challenge for managers. The Academy of Management Perspectives, 16(1), 76–86. https://doi.org/10.5465/ame.2002.6640191
  • Avey, J., Reichard, R., Luthans, F., & Mhatre, K. (2011). Meta-analysis of the impact of positive psychological capital on employee attitudes, behaviors, and performance. Human Resource Development Quarterly, 22(2), 127–152. https://doi.org/10.1002/hrdq.20070
  • Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7-8), 675–698. https://doi.org/10.1016/S0361-3682(02)00102-2
  • Banker, R., & Mashruwala, R. (2007). The moderating role of competition in the relationship between nonfinancial measures and future financial performance. Contemporary Accounting Research, 24(3), 763–793. https://doi.org/10.1506/car.24.3.4
  • Briers, M., & Chua, W. F. (2001). The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society, 26(3), 237–269. https://doi.org/10.1016/S0361-3682(00)00029-5
  • Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
  • Chenhall, R., Hall, M., & Smith, D. (2010). Social capital and management control systems: A study of a non-government organization. Accounting, Organizations and Society, 35(8), 737–756. https://doi.org/10.1016/j.aos.2010.09.006
  • Christopher, M., & Holweg, M. (2011). Supply Chain 2.0”: Managing supply chains in the era of turbulence. International Journal of Physical Distribution & Logistics Management, 41(1), 63–82. https://doi.org/10.1108/09600031111101439
  • Degraeve, Z., Labro, E., & Roodhooft, F. (2000). An evaluation of vendor selection models from a total cost of ownership perspective. European Journal of Operational Research, 125(1), 34–58. https://doi.org/10.1016/S0377-2217(99)00199-X
  • Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., Gray, D., & Neely, A. (2007). Towards a definition of a business performance measurement system. International Journal of Operations & Production Management, 27(8), 784–801. https://doi.org/10.1108/01443570710763778
  • Gruman, J., & Saks, A. M. (2011). Performance management and employee Engagement. Human Resource Management Review, 21(2), 123–136. https://doi.org/10.1016/j.hrmr.2010.09.004
  • Henri, J. F., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63–80. https://doi.org/10.1016/j.aos.2009.02.001
  • Luft, J., & Shields, M. D. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society, 28(2-3), 169–249. https://doi.org/10.1016/S0361-3682(02)00026-0
  • Luthans, F. (2002). The need for and meaning of positive organizational behavior. Journal of Organizational Behavior, 23(6), 695–706. https://doi.org/10.1002/job.165
  • Luthans, F., Avey, J., Avolio, B., & Peterson, S. (2010). The development and resulting performance impact of positive psychological capital. Human Resource Development Quarterly, 21(1), 41–67. https://doi.org/10.1002/hrdq.20034
  • Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management Accounting Research, 19(4), 287–300. https://doi.org/10.1016/j.mar.2008.09.003
  • McCarthy, I., & Gordon, B. (2011). Achieving contextual ambidexterity in R&D organizations: A management control system approach. R&D Management, 41(3), 240–258. https://doi.org/10.1111/j.1467-9310.2011.00642.x
  • McIvor, R. (2009). How the transaction cost and resource-based theories of the firm inform outsourcing. Journal of Operations Management, 27(1), 45–63. https://doi.org/10.1016/j.jom.2008.03.004
  • Messner, M. (2009). The limits of accountability. Accounting, Organizations and Society, 34(8), 918–938. https://doi.org/10.1016/j.aos.2009.07.003
  • Mithas, S., Ramasubbu, N., & Sambamurthy, V. (2011). How information management capability influences firm performance. MIS Quarterly. 35(1). 237–256. https://doi.org/10.2307/23043496
  • Neely, A. (2005). The evolution of performance measurement research – developments in the last decade and a research agenda for the next. International Journal of Operations & Production Management, 25(12), 1264–1277. https://doi.org/10.1108/01443570510633648
  • Østergren, K., & Stensaker, I. (2009). Management control without budgets: A field study of ‘beyond budgeting’ in practice. European Accounting Review, 20(1), 149–181. https://doi.org/10.1080/09638180903487842
  • Pondeville, S., Swaen, V., & De Rongé, Y. (2013). Environmental management control systems: The role of contextual and strategic factors. Management Accounting Research, 24(4), 317–332. https://doi.org/10.1016/j.mar.2013.06.007
  • Rowe, C. (2004). The effect of accounting report structure and team structure on performance in cross-functional teams. The Accounting Review, 79(4), 1153–1180. https://doi.org/10.2308/accr.2004.79.4.1153
  • Speckbacher, G., & Wentges, P. (2012). The impact of family control on the use of performance measures in strategic target setting and incentive compensation: A research note. Management Accounting Research, 23(1), 34–46. https://doi.org/10.1016/j.mar.2011.06.002
  • Toor, S., & Ogunlana, S. (2010). Beyond the ‘iron triangle’: Stakeholder perception of key performance indicators (KPIs) for large-scale public sector development projects. International Journal of Project Management, 28(3), 228–236. https://doi.org/10.1016/j.ijproman.2009.05.005
  • Widener, S. (2004). An empirical investigation of the relation between the use of strategic human capital and the design of the management control system. Accounting, Organizations and Society, 29(3-4), 377–399. https://doi.org/10.1016/S0361-3682(03)00046-1
  • Woods, M. (2009). A contingency theory perspective on the risk management control system within Birmingham City Council. Management Accounting Research, 20(1), 69–81. https://doi.org/10.1016/j.mar.2008.10.003

Appendix. References for Table 8.

  • Table 8 – All publications using data or mentioning Latin America (n=28)
  • Alabdullah, T. (2019). Management accounting and service companies’ performance: Research in emerging economies. Australasian Accounting, Business and Finance Journal, 13(4), 100–118. https://doi.org/10.14453/aabfj.v13i4.8
  • Bisseling, D., & Sobral, F. (2011). A cross‐cultural comparison of intragroup conflict in The Netherlands and Brazil. International Journal of Conflict Management, 22(2), 151–169. https://doi.org/10.1108/10444061111126684
  • Brandau, M., Endenich, C., Trapp, R., & Hoffjan, A. (2013). Institutional drivers of conformity - evidence for management accounting from Brazil and Germany. International Business Review, 22(2), 466–479. https://doi.org/10.2139/ssrn.1909173
  • Brandau, M., Hoffjan, A., & Wömpener, A. (2014). The globalisation of a profession: Comparative management accounting in emerging and developed countries. European J. of International Management, 8(1), 73–105. https://doi.org/10.1504/EJIM.2014.058485
  • Canhilal, S. K., Gabel Shemueli, R., & Dolan, S. (2015). Antecedent factors for success in international assignments: The case of expatriates in Peru. Journal of Global Mobility, 3(4), 378–396. https://doi.org/10.1108/JGM-06-2014-0016
  • Davila, A., & Elvira, M. M. (2007). Psychological contracts and performance management in Mexico. International Journal of Manpower, 28(5), 384–402. https://doi.org/10.1108/01437720710778385
  • Davila, A., & Elvira, M. M. (2008). Performance management in Mexico. In Varma, A., Budhwar, PS. & DeNisi, A. (Ed.), Performance management systems: A global perspective (pp. 115–130). Routledge.
  • Davila, A., & Elvira, M. M. (2012). Performance management systems in Mexico. In B. Christiansen (Ed.), Cultural variations and business performance: Contemporary globalism (pp. 219–229). IGI Global. https://doi.org/10.4018/978-1-4666-0306-6.ch013
  • Engle, A. D., Sr, N. A., Dowling, P. J., & Festing, M. (2008). State of origin: Research in global performance management, a proposed research domain and emerging implications. European J. of International Management, 2(2), 153–169. https://doi.org/10.1504/EJIM.2008.017759
  • Espinoza, E. R., de Lema, D. G. P., & Gómez-Guillamón, A. D. (2016). Factors that determine the competitive success of MSME: An empirical study in Peruvian companies [Factores determinantes del éxito competitivo en la mipyme: un estudio empírico en empresas peruanas]. Contabilidad y Negocios, 11(22), 52–68. https://doi.org/10.18800/contabilidad.201602.004
  • Frezatti, F., Relvas, T., & Junqueira, E. (2010). The BSC and the attributes structure of management accounting: an analysis within the brazilian environment. Revista de Administração de Empresas, 50(2), 187–198. https://periodicos.fgv.br/rae/article/view/31293 https://doi.org/10.1590/S0034-75902010000200005
  • Geary, J., & Aguzzoli, R. (2016). Miners, politics and institutional caryatids: Accounting for the transfer of HRM practices in the Brazilian multinational Enterprise. Journal of International Business Studies, 47(8), 968–996. https://doi.org/10.1057/jibs.2016.24
  • Hernandez-Diaz, P. M., Polanco, J.-A., & Escobar-Sierra, M. (2021). Building a measurement system of higher education performance: evidence from a Latin-American country. International Journal of Quality & Reliability Management, 38(6), 1278–1300. https://doi.org/10.1108/IJQRM-04-2020-0133
  • Hourneaux, F., Jr, Carneiro-da-Cunha, J. A., & Corrêa, H. L. (2017). Performance measurement and management systems: Different usages in Brazilian manufacturing companies. Managerial Auditing Journal, 32(2), 148–166. https://doi.org/10.1108/MAJ-11-2015-1277
  • Jordão, R., Souza, A., & Avelar, E. (2014). Organizational culture and post-acquisition changes in management control systems: An analysis of a successful Brazilian case. Journal of Business Research, 67(4), 542–549. https://doi.org/10.1016/j.jbusres.2013.11.011
  • Lunardi, G., Maçada, A., Becker, J., & Van Grembergen, W. (2017). Antecedents of IT governance effectiveness: An empirical examination in Brazilian firms. Journal of Information Systems, 31(1), 41–57. https://doi.org/10.2308/isys-51626
  • Lunkes, R. J., Bortoluzzi, D. A., Anzilago, M., & da Rosa, F. S. (2020). Influence of online hotel reviews on the fit between strategy and use of management control systems: A study among small- and medium-sized hotels in Brazil. Journal of Applied Accounting Research, 21(4), 615–634. https://doi.org/10.1108/JAAR-06-2018-0090
  • Maceta, P. R. M., & Berssaneti, F. T. (2020). Comparison of project portfolio management practices in the public and private sectors in Brazil: Characteristics, similarities, and differences. International Journal of Managing Projects in Business, 13(7), 1405–1422. https://doi.org/10.1108/IJMPB-09-2018-0176
  • Marques, K. C. M., & Rocha, W. (2015). Target Costing and its contribution to the implementation of the business strategies of the Brazilian subsidiary of an Asian firm [Custeio Alvo e sua Contribuição para a Implementação das Estratégias de Negócio de uma Subsidiária de Origem Asiática]. Contabilidade Gestão E Governança, 18(2), 160–180. https://revistacgg.org/index.php/contabil/article/view/905
  • Martin Peña, F., Soldevila de Monteys, R. M., & Berlanga Silvente, V. (2017). American USALI and the historical evolution of the uniform cost systems: A Spanish challenge? [El USALI y la historia de los sistemas uniformes de coste: ¿Un reto hispano?]. Intangible Capital, 13(1), 160–184. https://doi.org/10.3926/ic.907
  • McCormack, K., Bronzo Ladeira, M., & Paulo Valadares de Oliveira, M. (2008). Supply chain maturity and performance in Brazil. Supply. Supply Chain Management: An International Journal, 13(4), 272–282. https://doi.org/10.1108/13598540810882161
  • Mellahi, K., Frynas, J. G., & Collings, D. G. (2016). Performance management practices within emerging market multinational enterprises: The case of Brazilian multinationals. The International Journal of Human Resource Management, 27(8), 876–905. https://doi.org/10.1080/09585192.2015.1042900
  • Munir, R., Baird, K., & Perera, S. (2013). Performance measurement system change in an emerging economy bank. Accounting, Auditing & Accountability Journal, 26(2), 196–233. https://doi.org/10.1108/09513571311303710
  • Rao, P. (2016). Integration-responsiveness framework: Indian IT subsidiaries in Mexico. Journal of Indian Business Research, 8(4), 278–294. https://doi.org/10.1108/JIBR-10-2015-0111
  • Santos, A. (2011). Methodology of competences management assuming the Cuban norm about management of human capital. Review of Business Management, 13(40), 300–311. https://doi.org/10.7819/rbgn.v13i40.720
  • Varela, O. E., Salgado, E. I., & Lasio, M. V. (2010). The meaning of job performance in collectivistic and high power distance cultures: Evidence from three Latin American countries. Cross Cultural Management: An International Journal, 17(4), 407–426. https://doi.org/10.1108/13527601011086603
  • Victor-Ponce, P., & Muñoz Colomina, C. (2016). ¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica [Is there a gap between Spanish Management Accounting research and professional practice? The academic opinion. ]. Revista de Contabilidad - Spanish Accounting Review, 19(1), 45–54. https://doi.org/10.1016/j.rcsar.2015.01.002
  • Xavier, R., & Filho, M. (2015). Uso dos Artefatos de Contabilidade Gerencial: Comparativo Entre os Hospitais Acreditados no Brasil com os nâo Acreditados da Cidade de Manaus (AM) [Use of management accounting artifacts: comparative between accredited hospitals in Brazil with non accredited of Manaus City (AM)]. Revista Ambiente Contabil, 7(2), 248–269. https://periodicos.ufrn.br/ambiente/article/view/5891

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