What type of study is this?

This is a Literature Review study.

September 10, 2025

Research Overview of Management Accounting Based on CiteSpace

Key Points

The study reveals trends in management accounting application in various industries, including public hospitals.
Key focus areas include the relationship between management accounting and financial accounting, and strategic management accounting.
Analysis utilized visualization software CiteSpace to review existing literature related to management accounting in China.
Findings indicate that studying management accounting in the context of big data is a key frontier in research.

Abstract

This paper focuses on management accounting, uses the visualization analysis software Citespace, reviews Chinese management accounting related literature, reveals the hot spot and frontier trend of management accounting research in our country. The analysis results show that the research focuses on the application of management accounting, discrimination of the relationship between management accounting and financial accounting, strategic management accounting, activity-based costing, and innovation of management accounting in the digital age. Under the background of big data, it is the frontier trend of domestic management accounting research to study the application of management accounting in different institutions such as public hospitals and feed enterprises based on the perspective of industry and finance integration.

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