Business, Management and Accounting
4 years ago

National research communities shape the future of management accounting trends.

RePEc: Research Papers in Economics
Vogues in management accounting research
Isabel Gutiérrez, Salvador Carmona

Paper Summary

The article explores how different countries' accounting scholars follow trends in management accounting research. It shows that countries with a strong research background are less influenced by research trends and adopt them earlier. The study suggests future research should focus on how research ideas spread in the management accounting field.

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