Volume No. :   9

Issue No. :  1

Year :  2018

ISSN Print :  0976-495X

ISSN Online :  2321-5763


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Challenges in Management Accounting – A Methodological and Thematic Review



Address:   Kalpna Baalwan1, Kavya P Sarathy1, V Akarsh1, Smita Mehendale2
1MBA Student, Symbiosis Institute of Management Studies, Symbiosis International University, Pune, Maharashtra, India,
2Assistant Professor, Symbiosis Institute of Management Studies, Symbiosis International University, Pune, Maharashtra, India,
*Corresponding Author
DOI No: 10.5958/2321-5763.2018.00118.X

ABSTRACT:
The research focuses on analyzing the challenges in management accounting in present scenario. The study includes non-empirical analysis of the changing trends in accounting process throughout the organizations across the globe. From the effects of globalization to the trend of automation, few attributes of the challenges have been analyzed and composed in this research paper. A thematic approach has been adopted in the research. This included systematic literature review in which 20 papers were identified, followed by methodological review and the three main themes were identified as Globalization, Automation and Evolution of Management Accounting. Analysis began with the study of internal costs involved in an organization and moved on to focus on the cost allocation done in different scenarios. The initial analysis helped us to narrow down on the few major challenges that the accounting has been facing through the years. The outcome of the research suggests the organizations to have a common and uniform approach to the accounting practices and to keep updated with the technological and psychological trends of the society.
KEYWORDS:
Challenges in Management Accounting, Bookkeeping Firms, Systematic Literature Review, Thematic Review, Methodological Review
Cite:
Kalpna Baalwan, Kavya P Sarathy, V Akarsh, Smita Mehendale. Challenges in Management Accounting – A Methodological and Thematic Review. Asian Journal of Management. 2018; 9(1):757-760.
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