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Evolution, contributions, impacts, and implications of management accounting and controllership in the Accounting & Finance Review

Fábio Frezatti et al.

Accounting & Finance Journal / Revista Contabilidade & Finanças2026https://doi.org/10.1590/1808-057x2026100-1.enarticle
ABDC C
Weight
0.50

What the paper says

ABSTRACT This article discusses the evolution of themes, contributions, impacts, and implications of management accounting and controllership based on publications in the Accounting & Finance Review (A&FR) over the decades. Research in management accounting has evolved over time due to changes in the organizational, social, economic, and technological environment. However, understanding this evolution, its contributions, and its impacts and implications remains challenging. This article is relevant because it offers a detailed, systematic analysis of the evolution of management accounting and controllership research in Brazil. It documents temporal trends, allowing for an understanding of the dynamics of the field, its conceptual advances, and its methodological changes. The article has a clear impact by creating a frame of reference for future researchers, serving as a basis for literature reviews, new research planning, and the consolidation of thematic lines. In terms of implications, it (i) enables the identification of gaps and opportunities for future research based on the systematization of historically addressed themes and methods and (ii) provides support for editorial evaluation and scientific policy by supporting decisions on priority lines, promotion, and publishing. The article analyzes and reflects on the A&FR's production, documenting one of the field's longest trajectories in Brazil. This analysis is based on a logic of temporal evolution rooted in the journal's taxonomy. The analysis considers all publications in the journal throughout its existence, including 153 articles in the field of management accounting and controllership.

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https://doi.org/https://doi.org/10.1590/1808-057x2026100-1.en

Or copy a formatted citation

@article{fábio2026,
  title        = {{Evolution, contributions, impacts, and implications of management accounting and controllership in the Accounting & Finance Review}},
  author       = {Fábio Frezatti et al.},
  journal      = {Accounting & Finance Journal / Revista Contabilidade & Finanças},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1590/1808-057x2026100-1.en},
}

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Evolution, contributions, impacts, and implications of management accounting and controllership in the Accounting & Finance Review

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.