Study on the evolution of research related to management accounting through the prism of bibliometric analysis

Abstract

Technological progress and trade liberalization have led to economic growth recently, so competition in the market has become fiercer, and the magnifying glass for profits remains the primary goal of the business. To resolve this situation, management accounting provides managers with information on the costs and expenses of the entity, represented as concisely and clearly as possible in order to formulate development strategies, cost optimization policies and business efficiency methods. CZU: [657.31+657.47]:[001.92:02]; JEL: M40, M41; DOI 10.5281/zenodo.6717902