Abstract
Research Question: How has research on performance management within the field of accounting evolved, and what are the main conceptual and thematic areas that characterize the existing literature?
Motivation: Research on performance management within accounting has expanded considerably over time, reflecting the growing integration of accounting practices with strategic management, sustainability, and technology. However, the conceptual and thematic structure of this body of literature remains fragmented, highlighting the need for a systematic mapping of the field.
Idea: This paper aims to map the conceptual and thematic landscape of research on performance management within the field of accounting.
Data: The analysis is based on a final dataset of 239 scholarly articles indexed in the Scopus database.
Tools: A systematic literature review and bibliometric analysis were conducted. Keyword co-occurrence analysis and cluster formation were performed using the VOSviewer software.
Findings: Four key thematic areas were identified: (1) Accounting, Healthcare, and Organizational Management, (2) Performance Management, Sustainability, and Analytics, (3) Cost Accounting and Decision Support, and (4) Advanced Analytical Methods and Forecasting. The analysis also revealed a temporal shift from traditional accounting tools toward data-driven and technology-enabled practices, including business analytics and artificial intelligence.
Contribution: The study contributes to a deeper understanding of how performance management has evolved within the accounting domain, offering a valuable reference point for researchers, practitioners, and policymakers.