{"id":"https://openalex.org/W2993694978","doi":"https://doi.org/10.4236/me.2019.1012145","title":"Management Accounting Literature Review\u2014Based on the Development of Management Accounting Research in 2015-2017","display_name":"Management Accounting Literature Review\u2014Based on the Development of Management Accounting Research in 2015-2017","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2993694978","doi":"https://doi.org/10.4236/me.2019.1012145","mag":"2993694978"},"language":"en","primary_location":{"id":"doi:10.4236/me.2019.1012145","doi":"https://doi.org/10.4236/me.2019.1012145","is_oa":true,"landing_page_url":"https://doi.org/10.4236/me.2019.1012145","pdf_url":"http://www.scirp.org/journal/PaperDownload.aspx?paperID=96940","source":{"id":"https://openalex.org/S72925349","display_name":"Modern Economy","issn_l":"2152-7245","issn":["2152-7245","2152-7261"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320480","host_organization_name":"Scientific Research Publishing","host_organization_lineage":["https://openalex.org/P4310320480"],"host_organization_lineage_names":["Scientific Research Publishing"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Modern Economy","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.scirp.org/journal/PaperDownload.aspx?paperID=96940","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Darong Jiang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I159948400","display_name":"Jinan University","ror":"https://ror.org/02xe5ns62","country_code":"CN","type":"education","lineage":["https://openalex.org/I159948400"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Darong Jiang","raw_affiliation_strings":["Management School of Jinan University, Guangzhou, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Management School of Jinan University, Guangzhou, China","institution_ids":["https://openalex.org/I159948400"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I159948400"],"apc_list":null,"apc_paid":null,"fwci":1.8613,"has_fulltext":true,"cited_by_count":9,"citation_normalized_percentile":{"value":0.8612783,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"10","issue":"12","first_page":"2315","last_page":"2334"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9800000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9800000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.01209999993443489,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting-research","display_name":"management accounting research","score":0.8880000114440918},{"id":"https://openalex.org/keywords/research-trends","display_name":"research trends","score":0.6899999976158142},{"id":"https://openalex.org/keywords/research-frontiers","display_name":"research frontiers","score":0.652999997138977},{"id":"https://openalex.org/keywords/research-gap","display_name":"research gaps","score":0.4620000123977661},{"id":"https://openalex.org/keywords/enterprise-management-problems","display_name":"enterprise management problems","score":0.5730000138282776}],"concepts":[{"id":"https://openalex.org/C2779913896","wikidata":"https://www.wikidata.org/wiki/Q7063001","display_name":"Notice","level":2,"score":0.7593993544578552},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.7317560911178589},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7173447608947754},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.7068623304367065},{"id":"https://openalex.org/C2778571376","wikidata":"https://www.wikidata.org/wiki/Q1355821","display_name":"Frontier","level":2,"score":0.43078893423080444},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.4102834165096283},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40989950299263},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38374796509742737},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.30571192502975464},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4236/me.2019.1012145","doi":"https://doi.org/10.4236/me.2019.1012145","is_oa":true,"landing_page_url":"https://doi.org/10.4236/me.2019.1012145","pdf_url":"http://www.scirp.org/journal/PaperDownload.aspx?paperID=96940","source":{"id":"https://openalex.org/S72925349","display_name":"Modern Economy","issn_l":"2152-7245","issn":["2152-7245","2152-7261"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320480","host_organization_name":"Scientific Research Publishing","host_organization_lineage":["https://openalex.org/P4310320480"],"host_organization_lineage_names":["Scientific Research Publishing"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Modern Economy","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.4236/me.2019.1012145","doi":"https://doi.org/10.4236/me.2019.1012145","is_oa":true,"landing_page_url":"https://doi.org/10.4236/me.2019.1012145","pdf_url":"http://www.scirp.org/journal/PaperDownload.aspx?paperID=96940","source":{"id":"https://openalex.org/S72925349","display_name":"Modern Economy","issn_l":"2152-7245","issn":["2152-7245","2152-7261"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320480","host_organization_name":"Scientific Research Publishing","host_organization_lineage":["https://openalex.org/P4310320480"],"host_organization_lineage_names":["Scientific Research Publishing"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Modern Economy","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2993694978.pdf","grobid_xml":"https://content.openalex.org/works/W2993694978.grobid-xml"},"referenced_works_count":37,"referenced_works":["https://openalex.org/W565079387","https://openalex.org/W612678797","https://openalex.org/W1471949460","https://openalex.org/W1563615200","https://openalex.org/W1769451322","https://openalex.org/W1770418599","https://openalex.org/W2031593223","https://openalex.org/W2050372218","https://openalex.org/W2114789567","https://openalex.org/W2173776625","https://openalex.org/W2189229177","https://openalex.org/W2221621224","https://openalex.org/W2268863288","https://openalex.org/W2269426327","https://openalex.org/W2270986492","https://openalex.org/W2274087457","https://openalex.org/W2281509406","https://openalex.org/W2289759809","https://openalex.org/W2298329992","https://openalex.org/W2306348470","https://openalex.org/W2344850942","https://openalex.org/W2474773117","https://openalex.org/W2482644068","https://openalex.org/W2508183484","https://openalex.org/W2536021346","https://openalex.org/W2549648679","https://openalex.org/W2580923052","https://openalex.org/W2590848540","https://openalex.org/W2594920325","https://openalex.org/W3122836185","https://openalex.org/W3123755572","https://openalex.org/W3124945859","https://openalex.org/W3125314910","https://openalex.org/W3125320160","https://openalex.org/W3125326613","https://openalex.org/W3126061136","https://openalex.org/W4210847660"],"related_works":["https://openalex.org/W3006778768","https://openalex.org/W2992435767","https://openalex.org/W3121711823","https://openalex.org/W2995501796","https://openalex.org/W2943991975","https://openalex.org/W2381148519","https://openalex.org/W1958850190","https://openalex.org/W653272598","https://openalex.org/W2374167141","https://openalex.org/W2383055562"],"abstract_inverted_index":{"This":[0],"paper":[1],"gives":[2],"descriptive":[3],"statistics":[4],"on":[5,45],"92":[6],"articles":[7],"published":[8],"in":[9,13,19,62],"four":[10],"academic":[11,17],"journals":[12,18],"China":[14,63,81,99],"and":[15,24,27,64,82,95,100,113],"two":[16],"foreign":[20],"countries":[21],"during":[22],"2015-2017,":[23],"systematically":[25],"combs":[26],"summarizes":[28],"some":[29,115],"of":[30,36,58,80,93],"these":[31,37],"papers.":[32],"Through":[33],"the":[34,43,55,78,90],"analysis":[35],"literatures,":[38,86],"it":[39],"is":[40],"found":[41],"that":[42],"papers":[44],"management":[46,59,66,84],"accounting":[47,60,67,85],"have":[48],"multiple":[49],"themes.":[50],"In":[51,75],"recent":[52],"years,":[53],"with":[54],"rapid":[56],"development":[57,96],"both":[61],"internationally,":[65],"research":[68,94,111],"has":[69],"developed":[70],"to":[71],"a":[72,106],"higher":[73],"level.":[74],"addition,":[76],"through":[77],"review":[79],"international":[83],"we":[87],"can":[88,103],"notice":[89],"frontier":[91],"direction":[92,108],"differences":[97],"between":[98],"abroad,":[101],"which":[102],"give":[104],"us":[105],"general":[107],"for":[109],"future":[110],"problems":[112,117],"solve":[114],"practical":[116],"faced":[118],"by":[119],"enterprises.":[120]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-12-13T00:00:00"}
