Management accounting has undergone considerable changes in recent decades, with the inclusion of new research topics Johnson & Kaplan, 1987; Cooper, 1987; Kaplan, 1983; Hiromoto, 1988; Bromwich, 1990; Dent 1990, Young & Selto, 1991; Kaplan & Norton, 1992, 1997, 2001, 2004, 2006; Shank & Govindarajan, 1993; Simons, 1995 and journals specialized in management accounting with an emphasis on multidisciplinary studies Cooper, 1987; Covaleski, Dirsmith, & Samuel, 1986; Hopwood, 1978; Macintosh & Scapens, 1990; Kaplan & Norton, 2001.
La contabilidad de gestión ha experimentado un cambio considerable en las últimas décadas, con la inclusión de nuevos temas de investigación Johnson & Kaplan, 1987; Cooper, 1987; Kaplan, 1983; Hiromoto, 1988; Bromwich, 1990; Dent 1990; Young & Selto, 1991; Kaplan & Norton, 1992, 1997, 2001, 2004, 2006; Shank & Govindarajan, 1993; Simons, 1995, revistas exclusivas en materia de contabilidad de gestión y especialmente los estudios con perspectivas multidisciplinarias Cooper, 1987; Covaleski, Dirsmith, & Samuel, 1986; Hopwood, 1978; Macintosh & Scapens, 1990; Kaplan & Norton, 2001.