Evolution,Hot Spot and Frontier of Management Accounting Research in China—Based on CiteSpace Knowledge Map Analysis
It has great significance to the development of management accounting in China that Analyzing the hot topics and research frontiers in the field of management accounting.In this paper,the document meteorology tool CiteSpace software was used for keyword co-occurrence and cluster analysis,This paper uses the literature measurement tool CiteSpace software for keyword co-occurrence and cluster analysis,The Timezone map is used to present the evolution process of management accounting research topics,and the development process is divided into six stages and the hot topics in each stage are detected.The relationship between hot topics is further analyzed by drawing strategic coordinate chart,and the development trend of each research topic.Through the Burst detection,it is determined that the theme of value creation may still be the research frontier in the field of management accounting,and the literature co-citation analysis detects the key literature with important roles,including local punctuation points and turning points,so as to provide reference and enlightenment for the follow-up research of management accounting.
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