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.
Cai et al. (Thu,) studied this question.