Theoretical anchoring of management accounting articles: a systematic review

Ilse Maria Beuren and Halison Rodrigo de Souza

Meditari Accountancy Research, 2025, vol. 33, issue 3, 763-790

Abstract: PurposeThis study sheds light on a paradox in the field of management accounting, since, on the one hand, the concern with the theoretical anchoring of research in this field has been a constant and, on the other hand, there is a lack of a broad mapping of the theories adopted by these researchers. Thus, this article aims to map the theoretical anchoring of management accounting articles published in journals.Design/methodology/approachThe analyses of the theoretical anchoring were concentrated on the 20-year time frame (2003–2022) of articles published in journals covered by the Scimago database. The text mining technique guided by quantitative synthesis and interpretation was applied in the analyses.FindingsThe parameterized searches resulted in 290 theories identified in 573 articles in the field of management accounting published in 70 journals. The theoretical anchoring of the articles, identified by the n-grams mapped in the titles, abstracts and keywords, was demonstrated by year, author and journal. Finally, the alignment between theoretical approaches and the categorization of theories adopted in the articles is highlighted.Research limitations/implicationsThis research brings implications to the body of management accounting literature by adding knowledge about its theoretical foundations, to contribute to delineating the scope of this academic field.Originality/valueManagement accounting articles with systematic reviews have prioritized thematic and methodological aspects. Thus, by mapping the theoretical anchoring of articles published in journals, this study adds and extends discussions regarding the theories adopted by researchers to substantiate their research in this field.

Keywords: Management accounting; Theoretical anchoring; Journals; Articles (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/medar/article/33/3/763/125 ... anagement-accounting (text/html)
https://www.emerald.com/medar/article-pdf/33/3/763 ... r-05-2024-2468en.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-05-2024-2468

DOI: 10.1108/MEDAR-05-2024-2468

Access Statistics for this article

Meditari Accountancy Research is currently edited by Prof Charl de Villiers and Warren Maroun

More articles in Meditari Accountancy Research from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().