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| 文章编号：1672-3104(2016)02-0067-09 |
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基于CiteSpaceⅢ的国外管理会计研究综述 |
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刘爱东，李小霞，禹露 |
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（中南大学商学院，湖南长沙，410083） |
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| 摘 要： 运用CiteSpaceⅢ软件，对2001—2015年期间SCI-EXPANDED，SSCI，A&HCI数据库收录的452篇国外管理会计文献，从国外管理会计研究力量、研究热点及研究演化过程三维视角进行了可视化分析。研究发现，近十五年来国外管理会计研究聚焦于成本管理、管理控制系统、绩效评价与薪酬管理、创新工具的应用、内部控制、供应链管理等方面，其理论体系和研究方法在适应动态环境变化中，逐步趋于成熟和完善。基于国外管理会计研究的经验启示，对我国全面推进管理会计体系建设提出了几点相应建议。 |
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| 关键词： 管理会计；CiteSpaceⅢ；知识图谱；文献综述 |
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Literature review of foreign management accounting based on CiteSpaceⅢ |
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LIU Aidong, LI Xiaoxia, YU Lu |
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（School of Business, Central South University, Changsha 410083, China） |
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| Abstract: This present essay, by employing CiteSpaceⅢ, analyzes 452 articles of foreign management accounting from database of SCI-EXPANDED, SSCI and A&HCI from 2001 to 2015 in such three dimensions as research power, hot spot and evolution path. Findings show that foreign studies in the recent fifteen years have been mainly related to cost management, management control system, performance evaluation and compensation management, the application of innovation tools, internal control, supply chain management, and so on. The theoretical system and research methodology have gradually matured and perfected in the process of adapting to the changes of dynamic environment. Based on the experiences and reflections obtained from foreign management accounting, the present essay puts forward several relative suggestions so as to strengthen the construction of management accounting system in China. |
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Key words: management accounting; CiteSpaceⅢ; mapping knowledge; literature review |
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