Visualization Research Of Management Accounting Hotspots

Management Accounting Research has emerged from the early 20th century, along with changes in the economic and social environment it constantly changed with the times. "The more developed of economic, more important is management accounting" this perception has become the consensus of domestic and foreign accounting circles. Since the introduction of management accounting into China, scholars have kept the exploration of management accounting, thus promote the development of management accounting and perfect management accounting system. Management accounting have been deep into all areas of business management and become essential tools to improve efficiency, which could enhance the competitiveness of enterprises, management accounting play an increasingly important functional roles gradually within the enterprise. Currently,the changing economic environment and organizational structure has promoted the management accounting to update and change. Today, What are the changes in the focus of research? What are the aspects of management accounting research between domestic and foreign scholars to conduct? What are the differences in the field of management accounting research between domestic and foreign scholors? Which hotspots have scholars carried out to explore? Can bibliometric methods be used in management accounting research? In view of the above-mentioned confusion existed in management accounting research,this paper analysis the dynamic changes of management accounting from the literature visual perspective, in an attempt to grasp the direction of management accounting and provide reference for further study of management accounting.There are six aspects in this paper:The first part is an introduction. Theoretical and practical value of management accounting research has been brought up from the research background and make clear the purpose and content of this paper; the second part is literature review.it is summarized both from the management accounting research and information visualization; the third part is the study design. This part maily introduce information visualization and data analysis techniques,then clear the data selection process; the fourth part is the visual analysis of management accounting research dynamic. Frequency of keywords statistical analysis and cluster analysis, analysis of co-word analysis,exposing research hotspots at home and abroad; the fifth part of management accounting research focus on the analysis of dynamic in management accounting. It is analysed from two dimensions namely:the same hotspots that both domestic and abroad pay attention to, different hotspots in management accounting research domestic and foreign contries. Through in-depth analysis of the dynamics of management accounting research is beneficial to have an overall grasp of management accounting research and to promote Chinese enterprises widely implemention management accounting. The sixth part is the conclusion. Summarizes the findings of the foregoing, to realize the significance of this writing, conclude deficiencies of this article, and suggest the follow-up research and improvement.Faced with "big data" era, data become a new way to create economic value. Literature informatioin visualization analysis method is widely used in scientific metrology, management, economics and other disciplines. In this paper, information visualization method is used to analysis management accounting research at home and abroad.From the results, there exist differences between the research focus of management accounting domestic and abroad. With the performance evaluation and management, management control are hot research topics both at home and abroad; while activity-based costing, budget management is the concentrated topics studied in China while little attention been paid abroad; on the other hand,studies abroad focused more on incentive and supply chain management, while these topics, are apparently not paid enough attention in China.The innovation lies in the following points. In the era of big data, the paper dig the hotspots and compare between domestic and international management accounting research, using visual approach to literature management accounting research hotspots and trends. Moreover, authority and comprehensiveness of the data selection. Scientific literature review function as a guide for in-depth understanding of displine,and it is the product of advanced information analysis. And optimize the data selection is necessary to ensure the correct conclusion, the importance of self-evident. General review of the literature often select the data in the database directly. In this paper, considering the authoritative and comprehensivness,24 Chinese journals and 19 international journals are selected according to certain criteria as data source journals. At the same time, multiple keywords are used for searching, minimizing possible omissions to ensure selection is reasonable.