Abstract:

The main aim of this paper is to map research in the field of strategic management accounting in high-quality journals. To fulfil this aim, the paper utilizes methods of bibliometric analysis and content analysis. First, on the basis of bibliometric analysis of high-quality journal articles (i.e. indexed in Scopus or Web of Science Core Collection) are quantified key bibliometric characteristics. Second, on the basis of full-text analysis are identified main characteristics of the existing research and provided ideas for future research.