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Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis

dc.contributor.authorPires, Rui A.R.
dc.contributor.authorAlves, Maria C.G.
dc.contributor.authorRodrigues, Lúcia Lima
dc.date.accessioned2024-10-08T09:16:06Z
dc.date.available2024-10-08T09:16:06Z
dc.date.issued2024
dc.description.abstractThe main purpose of this paper is to explore the conceptual structure of strategic management accounting(SMA) research over the past 40 years to reveal and synthesize research trends in the field. To achieve thisgoal, we applied a bibliometric approach to analyze 326 peer-reviewed articles retrieved from Scopus andWeb of Science databases. We conducted a co-word analysis using the VOSviewer software. The bibliomet-ric analysis reveals the main outlets that published articles on SMA, and the most prolific authors and citedarticles. Our findings reveal four main research streams in this field as follows: (i) SMA as a source of com-petitive advantage, (ii) strategic performance measurement systems, (iii) the SMA adoption and contextof use, and (iv) the role of SMA in the strategic management process. For each research stream, we sys-tematize some research themes. Additionally, our findings highlight potential emerging topics, such as therole of SMA in the integration of sustainability within companies strategy; and new settings of study, whichrepresent opportunities for further research. Thus, this paper intends to support researchers in positioningtheir future research efforts.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationPires, Rui A.R.; Alves, Maria C.G.; Rodrigues, Lúcia Lima. (2024). Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis. Revista de Contabilidad - Spanish Accounting Review. 27:2, p. 288-306. ISSN: 1988-4672pt_PT
dc.identifier.doi10.6018/rcsar.491521pt_PT
dc.identifier.issn1988-4672
dc.identifier.urihttp://hdl.handle.net/10198/30345
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherEDITUM - Universidad de Murciapt_PT
dc.relationResearch Unit in Business Sciences
dc.relation.publisherversionhttps://revistas.um.es/rcsar/article/view/491521/365361pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/pt_PT
dc.subjectStrategic management accountingpt_PT
dc.subjectBibliometric analysispt_PT
dc.subjectScience mappingpt_PT
dc.subjectConceptual structurept_PT
dc.subjectCo-word analysispt_PT
dc.subjectVOSviewerpt_PT
dc.titleForty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysispt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleResearch Unit in Business Sciences
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04630%2F2020/PT
oaire.citation.conferencePlaceSpainpt_PT
oaire.citation.endPage306pt_PT
oaire.citation.issue2pt_PT
oaire.citation.startPage288pt_PT
oaire.citation.titleRevista de Contabilidad - Spanish Accounting Reviewpt_PT
oaire.citation.volume27pt_PT
oaire.fundingStream6817 - DCRRNI ID
person.familyNamePires
person.givenNameRui A.R.
person.identifier.ciencia-id2B11-583E-8E83
person.identifier.orcid0000-0001-8217-8459
person.identifier.ridM-2554-2018
person.identifier.scopus-author-id56016488900
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication581c29a5-343e-40af-a670-abc4949c433f
relation.isAuthorOfPublication.latestForDiscovery581c29a5-343e-40af-a670-abc4949c433f
relation.isProjectOfPublication08af0f73-3cfb-4d06-aa89-6bf40011eca8
relation.isProjectOfPublication.latestForDiscovery08af0f73-3cfb-4d06-aa89-6bf40011eca8

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