This module equips learners with knowledge related to approaches and topicality in theory, practical situation, contemporary management accounting research situation to help learners discover and establish content content and orientation of management accounting research in accordance with the situation and changes of management accounting. The main content of the module consists of 4 parts: approach to management accounting research; management accounting trends; contemporary views and arguments on management accounting; overall picture of management accounting research. To ensure the topicality of management accounting research, these contents are developed in an open manner to update and adjust annually according to changes in theory, practice, and management accounting research.