ABSTRACT
National culture as a reason for differences in management accounting has been identified as a significant influencing factor in comparative management accounting and arouses increasing interest among researchers. The objective of this paper is to provide an overview of the structure and development of research on the impact of culture on management accounting to identify influential papers and researchers, and key discussion lines as well as opportunities for future research avenues. Based on a citation and co-citation analysis of 38 core papers from peer-reviewed journals, which investigate the influence of culture on management accounting, a database of 1,923 references is analyzed bibliometrically. The results outline citation behavior of intercultural research on management accounting and present Hofstede's (1980) book as the central contribution of this research discipline. Supported by the constructed co-citation network, this illustrates that, above all, two main topic clusters are significant for this research discipline, namely management accounting and contingency factors. In both topic clusters, papers focusing on budgeting, performance measurement and control systems appear to be particularly important and are represented in several sub-clusters. Moreover, the relevance of publication analysis on the influence of culture and further contingency factors on management accounting increases.
Keywords
national culture, management accounting, citation analysis, co-citation analysis