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Evolution, contributions, impacts, and implications of management accounting and controllership in the Accounting & Finance Review

ABSTRACT This article discusses the evolution of themes, contributions, impacts, and implications of management accounting and controllership based on publications in the Accounting & Finance Review (A&FR) over the decades. Research in management accounting has evolved over time due to changes in th...

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Principais autores: Fábio Frezatti, Ilse Maria Beuren, Claudio de Araujo Wanderley
Format: Artigo
Sprog:Inglês
Udgivet: Universidade de São Paulo 2026-03-01
Serier:Revista Contabilidade & Finanças
Fag:
management accounting
controllership
thematic changes
contributions
impacts
implications
Online adgang:http://www.scielo.br/pdf/rcf/v37n100/1808-057X-rcf-37-100-e100-1.pdf
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