Evolution, contributions, impacts, and implications of management accounting and controllership in the Accounting & Finance Review
DOI:
https://doi.org/10.1590/1808-057x2026100-1.enPalabras clave:
management accounting, controllership, thematic changes, contributions, impacts, implicationsResumen
This article discusses the evolution of themes, contributions, impacts, and implications of management accounting and controllership based on publications in the Accounting & Finance Review (A&FR) over the decades. Research in management accounting has evolved over time due to changes in the organizational, social, economic, and technological environment. However, understanding this evolution, its contributions, and its impacts and implications remains challenging. This article is relevant because it offers a detailed, systematic analysis of the evolution of management accounting and controllership research in Brazil. It documents temporal trends, allowing for an understanding of the dynamics of the field, its conceptual advances, and its methodological changes. The article has a clear impact by creating a frame of reference for future researchers, serving as a basis for literature reviews, new research planning, and the consolidation of thematic lines. In terms of implications, it (i) enables the identification of gaps and opportunities for future research based on the systematization of historically addressed themes and methods and (ii) provides support for editorial evaluation and scientific policy by supporting decisions on priority lines, promotion, and publishing. The article analyzes and reflects on the A&FR’s production, documenting one of the field’s longest trajectories in Brazil. This analysis is based on a logic of temporal evolution rooted in the journal’s taxonomy. The analysis considers all publications in the journal throughout its existence, including 153 articles in the field of management accounting and controllership.
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