Research Topics | Frequency-C | Frequency-F | Total Frequency | ||||||
year | 2015 | 2016 | 2017 | 2015 | 2016 | 2017 | 2015 | 2016 | 2017 |
1. Management control system | |||||||||
1.1. Standard cost method | |||||||||
1.2. Operating budget | 1 | 1 | 1 | 1 | |||||
1.3. Performance measurement | |||||||||
1.4. Transfer Pricing | |||||||||
1.5. Accountability Accounting | |||||||||
1.6. Performance Evaluation System | 3 | 4 | 4 | 1 | 7 | 4 | 1 | ||
1.7. Performance-oriented compensation system | 3 | 1 | 1 | 6 | 4 | 3 | 7 | 5 | |
1.8. General issues | 2 | 1 | 4 | 6 | 5 | 6 | 6 | 6 | |
2. Cost accounting and management | |||||||||
2.1. ABC\ABM | |||||||||
2.2. Target cost | 1 | 1 | |||||||
2.3. Environmental Cost Accounting | 1 | 1 | |||||||
2.4. General issues | 2 | 3 | 1 | 3 | 3 | ||||
3. Decision making method | |||||||||
3.1. Capital budget | 1 | 1 | 1 | 2 | 1 | ||||
3.2. The analysis of the quantity and profit | |||||||||
4. General issues of management accounting | 3 | 1 | 6 | 4 | 3 | 6 | 5 | ||
5. Externally oriented management accounting | |||||||||
5.1. Value Chain Analysis | 1 | 1 | 1 | 2 | 1 | ||||
5.2. Strategic Management Accounting | 1 | 2 | 1 | 2 | 2 | ||||
5.3. Supply Chain Analysis | 1 | 1 | 1 | 1 | |||||
6. Management Accounting Information System | 2 | 1 | 1 | 3 | 1 | ||||
7. Other | |||||||||
7.1. Value-based management | 1 | 1 | 1 | 1 | |||||
7.2. Other | 1 | 1 | 1 | 2 | 1 | 1 | 3 | ||
Total | 17 | 11 | 8 | 14 | 26 | 16 | 31 | 37 | 24 |