The Current State and Future Trends of Scientific Research on Accounting and Management Control Through Bibliometric Analysis

Abstract

Nowadays, entities are more frequently confronted with uncertainty, the complexity of the environments in which they operate increasing the role of financial-accounting information in the decision-making process. Thus, the present research aims to motivate the efficient management of the entity by applying a management and control system appropriate to its specificity. The research also focuses on the relationship between accounting and management control, with accounting playing a role in setting objectives, providing the information necessary for decision-making, and control implementing decisions and evaluating their efficiency, effectiveness and performance. An additional important aspect in the study of the topic is the bibliometric analysis, as a technique for evaluating scientific research in terms of research quality and productivity, research area and trends, thematic development and other relevant aspects. Thus, bibliometric analysis provides an overview of the theme's research at international level and identifies new research dimensions. DOI: https://doi.org/10.53486/dri2023.04; UDC: [657:005.584.1]:001.811; JEL: M40, M41