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Accounting and Management Control: A bibliometric analysis

Authors

DOI:

https://doi.org/10.18041/1900-0642/criteriolibre.2022v20n37.9594

Keywords:

management accounting, management control, planning

Abstract

This work aims to present the main trends published on the subject of accounting and management control in the management accounting literature. The work collects quantitative information on the topics studied, making a bibliometric analysis of articles published between 2000 and 2021. We identified eighty-one articles published on Accounting and Management Control (CC) in the Web of Science (WoS) database as a result of a systematic search. The results show that the article written in 2008 by Bharath, Sunder, and Sunder from the Universities of Michigan and Northwestern, United States, has the most citations. The journal with the most articles published on CC is Accounting Organizations and Society, with eight. And the journal that collects the most quotes is Accounting Organizations and Society, with 801. The University of Lancaster and the University of Sydney are the Research centers that have published the most on CC. Finally, the United States and England dominate the scientific production in terms of the origin of the authors. Therefore, this review serves as a guide, offering information on the most cited content, topics of interest, sources, and authors for those investigations on accounting and management control.

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Author Biographies

  • Teresa de Jesús Vargas Vega, Universidad Autónoma del Estado de Hidalgo, Hidalgo, Mexico

    Doctora en Economía y Empresa, Universidad Europea de Madrid, España; maestría en Finanzas, Instituto Tecnológico y de Estudios Superiores de Monterrey, Pachuca, México; profesora investigadora, Universidad Autónoma del Estado de Hidalgo

  • María Luisa Saavedra García, Universidad Nacional Autónoma de México, Mexico

    Doctora en Administración, Universidad Nacional Autónoma de México; maestra en Administración, Universidad Nacional Autónoma de México; profesora titular, Universidad Nacional Autónoma de México

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Published

2022-10-30 — Updated on 2023-01-10

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Issue

Vol. 20 No. 37 (2022): Numero Especial en Contabilidad y Control

Section

Review

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How to Cite

Accounting and Management Control: A bibliometric analysis. (2023). Criterio Libre, 20(37), e329594. https://doi.org/10.18041/1900-0642/criteriolibre.2022v20n37.9594 (Original work published 2022)