A Bibliometric Analysis of Strategic Management Accounting Research: Trends, Intellectual Structure, and Future Directions (1995–2025)

Abstract

The purpose of this bibliometric analysis is to assess scholarly and research efforts in the field of SMA. Basically, the study observed the important indicators such as authors, journals, affiliations, key words, annual growth rate of scientific productions and citations, topic trends, and collaborative networks among scholars. "Scientific procedures and rationales for systematic literature review (SPAR-4-SLR)" is the methodology used in the study. 462 papers from 1995 to 2025 A.D. were retrieved from the Scopus database, and the analysis tool was Bibilioshiny. The analysis focuses on the expansion of scientific output, citations, keyword changes, the appearance of new authors, and the thematic area under SMA. The thematic area of SMA from its beginning to the present, as well as the most important authors, publications, affiliations, and collaborations, were highlighted, along with pioneering scholars in the discipline. New researchers continue their work to provide further insights in this field, guided by thematic analysis and the introduction of new keywords provided by this study in the field of SMA. This study can be used to evaluate SMA and its industrial practice and need assessment. Nevertheless, the study only used papers that were retrieved from Scopus, and its search keywords are limited.