In this context, a number of studies have analyzed the scientific output in management accounting Lunkes, Ripoll, & Rosa, 2011, 2012; Carvalho, Saraiva, Frezatti, & Costa, 2010; Nascimento, Junqueira, & Martins, 2010; Dallabona, Nascimento, & Hein, 2010; Perdigão, Niyama, & Santana, 2010; Araujo & Silva, 2010; Hesford & Potter, 2010; Frezatti, Relvas, Nascimento, & Junqueira, 2009; Espejo, Cruz, Lourenço, Antonovz, & Almeida, 2009; Mendonca, Riccio, & Sakata, 2009; Maloni, Carter, & Carr, 2009; Alcouffe, Berland, & Levant, 2008; Beuren, Schlindwein, & Pasqual, 2007; Cardoso Pereira, & Guerreiro, 2007; Groot & García-Valderrama, 2006; Valacich, Fuller, Schneider, & Dennis, 2006; Pérez, Gallardo, & Peña, 2005; Palenzuela, Moreno, & Arroyo, 2004; Oliveira, 2002; Pérez & Gallardo, 2002; Tahai & Meyer, 1999; Engwall, 1998, White, 1996; Kirkpatrick & Locke, 1992.
En este sentido, algunos estudios se han realizado con el fin de analizar la producción científica de la contabilidad de gestión Lunkes, Ripoll, & Rosa, 2011, 2012; Carvalho, Saraiva, Frezatti, & Costa, 2010; Nascimento, Junqueira, & Martins, 2010; Dallabona, Nascimento, & Hein, 2010; Perdigão, Niyama, & Santana, 2010; Araujo & Silva, 2010; Hesford & Potter, 2010; Frezatti, Relvas, Nascimento, & Junqueira, 2009; Espejo, Cruz, Lourenço, Antonovz, & Almeida, 2009; Mendonca, Riccio, & Sakata, 2009; Maloni, Carter, & Carr, 2009; Alcouffe, Berland, & Levant, 2008; Beuren, Schlindwein, & Pasqual, 2007; Cardoso, Pereira, & Guerreiro, 2007; Groot & García-Valderrama, 2006; Valacich, Fuller, Schneider, & Dennis, 2006; Pérez, Gallardo, & Peña, 2005; Palenzuela, Moreno, & Arroyo, 2004; Oliveira, 2002; Pérez & Gallardo, 2002; Tahai & Meyer, 1999; Engwall, 1998; White, 1996; Kirkpatrick & Locke, 1992.