External and Internal Factors Influencing Management Accounting: A Narrative Literature Review
Abstract
In corporate financial management, management accounting is particularly important, and its development will be affected by many factors. Particularly amid a constantly shifting business environment, the capacity of management accounting to attain ongoing enhancement and advancement depends on its capability to precisely manage diverse impacting factors, which also serves as the key to ensuring its continued development. The value of this research lies in reviewing and synthesizing the factors that have affected management accounting in recent years, and based on this foundation, putting forward future research orientations.
Fields of Study & Subjects
Accounting and Organizational Management
Accounting Theory and Financial Reporting
Accounting and Financial Management
Publication details
- Journal / source
- Digital-Intelligent Economy and Scientific Management
- Volume
- 1
- Issue
- 1
- Pages
- 114–128
- Publication date
- 13 January 2026