Management Accounting Practices: A Literature Review and Agenda for Future Direction

Abstract

Management Accounting Practices (MAPs) studies have gathered more attention from professionals in accounting and researchers in several countries. This may be attributed to many reasons such as Globalization effects, economic crisis and increasing opportunities in the local and foreign competitive markets. This study attempts to review various studies related to MAPs in several countries. Data was gathered from previous literature reviews and studies and tabulated, based on year, country, authors name, title as well as the population. The findings indicated that researchers who did previous researches have been dedicating their efforts to examine MAPs in several areas and sectors. This study is expected to provide a summary of literature review to contribute to the gap in MAPs studies and an invaluable agenda for future studies to adopt.