NEW PARADIGM IN MANAGEMENT ACCOUNTING: INTEGRATION

The aim of this study is to examine the papers about the integration of methods used within the frame of management accounting based on defined parameters between 1990 and 2018. Within this scope, totally 14 binary and 4 triple integration studies done in the literature were handled. It was seen that resource consumption accounting and time driven activity based costing are the most studied integration topics. Integration of the activity-based costing and economic value-added is the second most studied topic. It was also seen that, triple integration studies have started to be done after 2000 years