Mapping cost management research in the restaurant industry: A systematic review and research agenda

Low profitability and high failure rates remain chronic challenges within the restaurant industry. Despite the strategic importance of cost management, scholars have noted the limited attention this topic has received in restaurant-related research. This study aims to map the conceptual structure, methodological approaches, and key research gaps in cost and management accounting studies within the restaurant context. A comprehensive systematic literature review was conducted following the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) protocol. Searches were performed in the Scopus and Web of Science databases; however, given the limited number of retained articles, the dataset was expanded using a forward snowballing technique. The study finally comprises 107 documents. The findings reveal that research activity remained minimal until 2007, after which publications increased, though inconsistently. Methodologically, most studies adopt descriptive or exploratory approaches, with case studies being the predominant method to address practical issues, which constrains the generalisability of findings. A co-word analysis identified five thematic clusters: cost by nature, variable costing, activity-based costing (ABC), efficiency, and absorption costing. The results indicate that advances in contemporary management accounting have not yet been fully incorporated into the restaurant management literature. Furthermore, key research trends in management accounting—particularly behavioural and organisational approaches—have received limited attention. Empirical evidence remains scarce concerning the management accounting practices (MAPs) adopted by restaurant managers, the factors influencing their implementation, and the impacts of MAPs and management systems on efficiency and performance. Accordingly, this study advances knowledge by clarifying how cost and management accounting research in the restaurant industry has evolved, identifying dominant and underexplored research streams, and highlighting key theoretical and methodological gaps that constrain the development of the field.