Research Topics

Frequency

Percentage (%)

1.2. Operating budget

2

2

1.6. Performance evaluation system

12

13

1.7. Performance-oriented compensation system

15

17

1.8. General issues

18

20

2.2. Target cost

1

1

2.3. Environmental cost accounting

1

1

2.4. General issues

6

7

3.1. Capital budget

3

3

4. General issues of management accounting

14

15

5.1. Value chain analysis

2

3

5.2. Strategic management accounting

4

4

5.3. Supply chain analysis

3

2

6. Management accounting information system

4

4

7.1. Value-based management

2

2

7.2. Other

5

6

Total

92

100