A Literature Review of Current Research Trends in Management Accounting
DOI:
https://doi.org/10.37112/bisman.v6i1.2464Keywords:
Management Accounting, Performance Measurement, Research TrendsAbstract
This article's objective is to examine developments or research trends in management accounting in the application of performance measurement, including the just-in-time (JIT) approach, activity-based costing (ABC) and time-driven activity-based costing (TDABC), balanced scorecard (BSC), customer accounting (CA), target costing (TC), and total quality management (TQM) (TQM). Using the process of narrative literature review to analyze the material from each reference The facts and information originate from books published between 2020 and 2022. According to the findings of the study trend analysis, an increasing number of businesses are beginning to mix diverse methods to performance measuring systems. By integrating these methodologies, the performance measurement outcomes will be more precise
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