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MANAGERIAL ACCOUNTING – A SYSTEMATIC REVIEW OF SPECIALTY LITERATURE

Didea (Castrase) Cristina, Alexandra - Delia Bugnariu and Mihon Simion Iosif
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Didea (Castrase) Cristina: “1 Decembrie 1918†University of Alba Iulia
Alexandra - Delia Bugnariu: “1 Decembrie 1918†University of Alba Iulia
Mihon Simion Iosif: “1 Decembrie 1918†University of Alba Iulia

Social-Economic Debates, 2024, vol. 13, issue 1, 17-27

Abstract: The literature outlines an evolutionary conceptual framework of managerial accounting, based both on writings and historical documentary attestations, and on the documents of entities considered pioneers in the application and development of management accounting today. The main objective of the scientific approach is to review the literature on the notion of managerial accounting using a tool for systematic review of it, in order to identify and summarize the most relevant research and directions on the studied topic.

Keywords: managerial accounting; systematic review; bibliometric analysis (search for similar items in EconPapers)
JEL-codes: M21 M49 (search for similar items in EconPapers)
Date: 2024
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