Abstract Management accounting information serves as a pivotal input for organizational control mechanisms, providing the fundamental basis for strategic policymaking and departmental performance evaluation. The efficacy of managerial decision-making is inherently linked to the reliability of the management accounting data provided, underscoring its profound significance to leadership. This study aims to deliver a comprehensive synthesis of prior scholarship concerning management accounting information. Utilizing bibliometric analysis, the research systematically examined 194 articles retrieved from the Scopus database spanning the period 1976–2024. The findings demonstrate a robust scholarly interest in this field, characterized by consistent publication volumes and cross-border co-authorship networks. This trend aligns with the increasing demands of business administrators for high-quality information to navigate a globally competitive landscape and an increasingly volatile market environment. JEL Code: O16, M14, M40.
NGUYEN THI LINH (2026) studied this question.