Management Accounting and Reporting: A Systematic Literature Review
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Jul 31, 2021
Keywords:
Reporting; Management Accounting; corporate financial reporting; literature review
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Abstract
This work aims to characterize and identify trends in scientific research, published in the last 10 years, on management accounting and reporting, analyzing, in particular, the topics covered, the geographic origin of the data, the journals of publication and the methods of research used in the investigation. Given the variety of scientific processes under which the reporting issues have been studied and considering the considerable diversity of the environment in which it takes place, a systematic literature reviewwas carried out. The data collection sources were the Web of Science and SCOPUS platforms. It focuses mainly on the topics covered and the methodologicalapproaches.The results indicate that most articles on reporting are published in journals in thefield of social and behavioral sciences and predominantly fall into European countries. Regarding the topics, the role of accounting and management control in promoting, measuring, and auditing the information disclosed standsout as one of the most relevant. Furthermore, most of the works present more applied methodological approaches, such as the analytical model.Despite the limitations and bias inherent to the methodology followed, this study is of great interest for academics who are or intend to investigatethis area and for managers or accounting professionals who deal with these organizational contexts.
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Sampaio, V., Silva, A., & Monteiro, A. . P. (2021). Management Accounting and Reporting: A Systematic Literature Review. E3 - Revista De Economia, Empresas E Empreendedores Na CPLP, 7(1), 162–178. https://doi.org/10.29073/e3.v7i1.435
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Bowen, F., Kahindi, A. N., Herremans, I., Bowen, F., & Herremans, I. (2016). Strategy Linked references are available on JSTOR for this article : When Suits Meet Roots : The Antecedents and Consequences of Community Engagement Strategy. 95(2), 297–318.
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De-la-Torre-Ugarte-Guanilo, M. C., Takahashi, R. F., & Bertolozzi, M. R. (2011). Revisão sistemática : noções gerais. 1260–1266.
Eccles, R. G., & Spiesshofer, B. (2015). Integrated Reporting for a Re-Imagined Capitalism. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2665737
Espejo, M. M. dos S. B., & Daciê, F. do P. (2016). Reducing information asymmetry from the management control perspective: Discussion of practices in transparent companies. Revista Contabilidade e Financas, 27(72), 378–392. https://doi.org/10.1590/1808-057x201603000
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Héroux, S., & Henri, J.-F. (2009). MANAGEMENT CONTROL AND WEB-BASED CORPORATE REPORTING: AN EMPIRICAL EXPLORATORY STUDY.
Honggowati, S., Rahmawati, R., Aryani, Y. A., & Probohudono, A. N. (2017). Corporate Governance and Strategic Management Accounting Disclosure. Indonesian Journal of Sustainability Accounting and Management, 1(1), 23–30. https://doi.org/10.28992/ijsam.v1i1.24
Igarashi, W., Corrêa Igarashi, D. C., & Borges, B. J. (2015). Revisão Sistemática E Sua Potencial Contribuição Em “Negócios, Gerenciamento E Contabilidade.” Gestão & Regionalidade, 31(91). https://doi.org/10.13037/gr.vol31n91.2887
Kalinowski, J. (2009). Project management and presentation of information in financial statements – company performance measurement or project performance measurement. 17–31.
Kamalluarifin, W. F. S. W. (2016). The Influence of Corporate Governance and Firm Characteristics on the Timeliness of Corporate Internet Reporting By Top 95 Companies in Malaysia. Procedia Economics and Finance, Vol. 35, pp. 156–165. https://doi.org/10.1016/s2212-5671(16)00020-4
M. Shamimul, H., Syed Zabid, H., & Rashidah, A. R. (2014). Corporate governance and corporate accruals: The situation in Bangladesh. Aestimatio, 9(2014), 90–111. https://doi.org/10.5605/ieb.9.5
Md. Shamimul, H., & Normah, O. (2016). How do we assess the quality of corporate financial reporting? THE IEB INTERNATIONAL JOURNAL OF FINANCE, 13, 2–17. https://doi.org/10.5605/ieb.11.4
Moreno, M. L. P. (2013). Assessment of the impact of business activity in sustainability terms. Empirical confirmation of its determination in Spanish companies. Sustainability (Switzerland), 5(6), 2389–2420. https://doi.org/10.3390/su5062389
Nassereddine, H., & Ahmad, A. S. (2019). The role of management accounting systems in sustainable and development strategies. Proceedings of the International Conference on Business Excellence, 13(1), 313–325. https://doi.org/10.2478/picbe-2019-0028
Nigri, G., & Baldo, M. Del. (2018). Sustainability reporting and performance measurement systems: How do small- and medium- sized benefit corporations manage integration? Sustainability, 10(12). https://doi.org/10.3390/su10124499
Noordin, R., Zainuddin, Y., Fuad, Mail, R., & Sariman, N. K. (2015). Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies. Procedia Economics and Finance, Vol. 31, pp. 13–25. https://doi.org/10.1016/s2212-5671(15)01127-2
Oliveira, C. P. de. Balanced Scorecard , Cultura Organizacional e Desempenho: O Caso das Maiores Exportadoras de Portugal. , (2018).
Oyadomari, J. C. T., Duque, B., Nisiyama, E. K., Dultra-De-Lima, R. G., & De Mendonça Neto, O. R. (2018). Use of management reports and performance of sales managers in an insurance company. Revista Contabilidade e Financas, 29(78), 343–354. https://doi.org/10.1590/1808-057x201805970
Papazov, E., & Mihaylova, L. (2015). Organization of Management Accounting Information in the Context of Corporate Strategy. Procedia - Social and Behavioral Sciences, Vol. 213, pp. 309–313. https://doi.org/10.1016/j.sbspro.2015.11.543
Romero, F. C. C. (2004). Sistemas de Custeio e Desenvolvimento Teconlógico: Evolução e Perspectivas. Utilities Interface, 20–22.
Rosana F, S., & Mancini, M. (2013). Autism: A social and medical history. Autism: A Social and Medical History, 1–188. https://doi.org/10.1057/9781137328533
Scarpellini, S., Marín-Vinuesa, L. M., Aranda-Usón, A., & Portillo-Tarragona, P. (2020). Dynamic capabilities and environmental accounting for the circular economy in businesses. Sustainability Accounting, Management and Policy Journal, ahead-of-p(ahead-of-print). https://doi.org/10.1108/sampj-04-2019-0150
Silva, A., & Silva, A. (2019). Contabilidade de Gestão nos Hospitais: Uma revisão Sistemática da Literatura (2014-2019). In Em memória de João Carvalho – Estudos sobre Contabilidade, Finanças e Políticas Públicas. Áreas Editora, ISBN:978-989-9010-00-0, pp. 73-90
Truant, E., Corazza, L., & Scagnelli, S. D. (2017). Sustainability and risk disclosure: An exploratory study on sustainability reports. Sustainability, 9(4). https://doi.org/10.3390/su9040636
Uyar, A., Gungormus, A. H., & Kuzey, C. (2017). Impact of the accounting information system on corporate governance: Evidence from Turkish non-listed companies. Australasian Accounting, Business and Finance Journal, 11(1), 9–27. https://doi.org/10.14453/aabfj.v11i1.3
Vitale, G., Cupertino, S., Rinaldi, L., & Riccaboni, A. (2019). Integrated management approach towards sustainability: An Egyptian business case study. Sustainability (Switzerland), 11(5). https://doi.org/10.3390/su11051244
Zarzycka, E., & Michalak, M. (2013). Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of New Public