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

ELIANA WERBIN

LATIN AMERICAN BUSINESS REVIEW (BINGHAMTON, N.Y.)

ROUTLEDGE

Lugar: NUEVA YORK; Año: 2024

1097-8526

ournals and citations are networks of practice in which management accounting, management control systems, and performance management carry significance. A total of 2,560publications and 43,425 citations from the Web of Sciencebetween 2000-2020 were used to perform a citation analysisof articles, authors, and journals, along with a bibliometricstudy to map keywords co-occurrence. Citations and publications had an explosive growth due to new journals and Webof Science expansion, with the number and share of top journals decreasing over time. Performance management is eclectic with journals and authors from various disciplines;bibliometric maps suggest that management accounting andperformance literature rooted in strategy are competing tointegrate this emerging topic. Regardless of the increase incitations and publications, there are only 28 Latin Americanarticles (1% of the total). Despite calls for more diversity inaccounting research, we observe the pre-eminence of Westernacademic n