Management accounting amid historical and philosophical transformations and their impact on strategic decision-making: A systematic study | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2025. № 72. DOI: 10.17223/19988648/72/18

Management accounting amid historical and philosophical transformations and their impact on strategic decision-making: A systematic study

The concept of management accounting has undergone significant transformations, evolving from a tool primarily focused on cost calculation and control to a multifunctional system that supports strategic management and value creation within organizations. This development has been driven by changes in the business environment, technological progress, and, notably from a historical and philosophical perspective, shifts in scientific paradigms and prevailing forms of rationality. The paper presents a systematic review of the scholarly literature on the development of management accounting indexed in the Scopus database over the period 2005-2025, aiming to identify existing gaps and determine directions for the discipline's further advancement. The analysis of 280 selected publications enabled the identification of key quantitative and qualitative trends, influential authors, leading academic institutions, and the most significant studies. It was established that research in the field of management accounting is interdisciplinary, integrating methods and approaches from economics and the social sciences, reflecting a transition from the naturalistic and nomothetic models of classical science to interpretative and constructivist paradigms, which are better suited to analyse the complexity of human activity and social systems. The universality of these principles ensures the relevance and broad applicability of management accounting across diverse organisational and theoretical contexts. The authors declare no conflicts of interests.

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Keywords

management accounting, value creation, systematic review, scientific paradigms, human activity

Authors

Name	Organization	E-mail
Elzohary Karim	Tomsk State University; Sohag University	ekma@tpu.ru
Tkachenko Liudmila I.	Tomsk State University	ludmila.i.tkachenko@gmail.com

Всего: 2

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