Trends in scientific and public interest in managerial accounting: Bibliometric analysis

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In conditions of fierce market competition, changing business environment, digitalization and remote workplaces, managerial accounting plays an increasingly important role in facilitating effective monitoring of a company’s activities, making optimal decisions, achieving its goals and development. The paper deals with identifying main trends of scientific and public interest in managerial accounting. Bibliometric analysis is made to determine interconnected clusters of multidisciplinary research in connection with which managerial accounting is considered, and to investigate dynamics in scientific interest on this issue based on tools of Scopus and WoS databases and VosViewer software (the sample of 10,495 articles, including 3,586 in Scopus for 1941–2022 and 6,909 in WoS for 1953–2022). These identified interconnections proved the significance of the managerial accounting component in the system of a company’s management, showed dominate place and described its multidimensionality. In particular, six defined clusters reflect key scientific and practical fields, goals, tasks, potential effects, and risks of managerial accounting. Based on analytical analysis using Google Trends (from 2004 to present) and Google Books Ngram Viewer (for 1800–2019), dynamics and trends of public interest on the issue of managerial accounting were also explored and visualized. The highest level of public interest in managerial accounting was indicated in Jordan, Bangladesh, Pakistan, Egypt, Thailand, Korea, the USA, and Canada.

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    • Figure 1. Dynamic analysis of publications on the issue of managerial accounting indexed in the Scopus database for 1941–2022
    • Figure 2. Dynamics of publications on the issue of managerial accounting indexed in the Web of Science database for 1953–2022
    • Figure 3. Dynamic analysis of citations on the issue of managerial accounting indexed in the Scopus database for 2013–2022
    • Figure 4. Dynamic analysis of citations on managerial accounting indexed in the Web of Science database for 2013–2022
    • Figure 5. Bibliometric map of multidimensional managerial accounting research based on a sample of the Scopus database
    • Figure 6. Dynamics of public interest in managerial accounting from 2004 to the present based on Google Trends tools
    • Figure 7. Dynamics of public interest in managerial accounting, management accounting and corporate management from 2004 to the present based on Google Trends tools
    • Figure 8. Analysis of changes in textual content in the corpus of English-language books for 1800–2019 for the search request “managerial accounting” based on Google Books Ngram Viewer
    • Figure 9. Analysis of the dynamics of using the phrases “managerial accounting” and “a company’s management” and their occurrence in a corpus of English-language books based on Google Books Ngram Viewer
    • Conceptualization
      Sevinj Abbasova
    • Data curation
      Sevinj Abbasova
    • Formal Analysis
      Sevinj Abbasova
    • Funding acquisition
      Sevinj Abbasova
    • Investigation
      Sevinj Abbasova
    • Methodology
      Sevinj Abbasova
    • Project administration
      Sevinj Abbasova
    • Resources
      Sevinj Abbasova
    • Software
      Sevinj Abbasova
    • Supervision
      Sevinj Abbasova
    • Validation
      Sevinj Abbasova
    • Visualization
      Sevinj Abbasova
    • Writing – original draft
      Sevinj Abbasova
    • Writing – review & editing
      Sevinj Abbasova