Profile of the management accounting articles of Accounting, Organizations and Society published from 2005 to 2009

Abstract

The goal of this study is to analyze the profile of the Management Accounting articles published in Accounting, Organizations and Society from 2005 to 2009. A descriptive qualitative study was carried out through a documentary analysis. The Hesford et al. (2007) taxonomy was adopted in the content analysis of the 186 published articles. The survey results show, in addition to general characteristics and the authorship of articles that, regarding the standard subjects of the articles surveyed, Sociology stood out, followed by Economics, Production and Management, and Psychology. Comparing the findings of this study with those of Hesford et al. (2007), it was noticed that they identified Economics as the main subject to support the Managerial Accounting studies in the period from 1981 to 2000, however, in this research it appears in second place, together with the subject Organizational Management and Production, which was a little representative in the authors’ research. The main standard subject of this research was Sociology, which was also representative in that research. It was concluded that the findings of this research are partially consistent with the reference research. The similarities may result from the convergence of typical subjects of Management Accounting and that are part of the journal´s publications scope, and the differences may be due to progress of Managerial Accounting.

Keywords: articles, Managerial Accounting, Accounting, Organizations and Society.