Management Accounting and Reporting: A Systematic 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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