By applying the information visual analysis tool，this paper makes a analysis of statistical frequency of keywords，clusters，co words to the research themes in management accounting literature based on the samples of 728 management accounting papers published in 24 Chinese major economic and management journals and 393 management accounting papers published in foreign top management and economics journals.At home and abroad，the performance evaluation and management，management control are hot research topics，but the activity based costing，strategic cost management，value chain management，EVA and budget management are paid more attention in China；on the other hand，research of supply chain management，incentive mechanisms and so on have been a new trend in foreign countries.The new research topic，such as cost stickiness，environmental management accounting and management accounting information system，have yet appeared，but they have not attracted enough attention by domestic and foreign academia.So it will provide directive guidance for China’s future management accounting research.