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The purpose of this paper is to evaluate the fire resistance of an innovative carbon-reinforced PEKK composite for aeronautical applications. To this end, thermal degradation analysis under inert and oxidative atmosphere is carried out. Moreover, a linear model fitting approach is compared to a generally used isoconversional method to validate its reliability for kinetic triplet estimation.

Thermogravimetric analysis carried out under inert and oxidative atmospheres, between 25 and 1000°C for three different heating rates (5, 15, 25°C/min), followed by a qualitative SEM observation of the samples before and after thermal treatment. After the reaction identification by TG/DTG curves, an isoconversional analysis is carried out to estimate the activation energy as a function of the reaction conversion rate. For the identified reactions, the kinetic triplet is estimated by different methods and the results are compared to evaluate their reliability.

In inert case, one global reaction, observed between 500-700°C, seems able to describe the degradation of carbon-PEKK resin. Under oxidative atmosphere, three main reactions are identified, besides the resin degradation, the other two are attributed to char and fiber oxidation. Good agreement achieved between isoconversional and linear model fitting methods in activation energy calculation. The achieved results demonstrate the high thermal resistance of PEKK associated with the ether and ketone bonds between the three aromatic groups of its monomer.

This paper provides a possible degradation model useful for numerical implementation in CFD calculations for aircraft components design, when exposed to high temperatures and fire conditions.

This study sheds light on a paradox in the field of management accounting, since, on the one hand, the concern with the theoretical anchoring of research in this field has been a constant and, on the other hand, there is a lack of a broad mapping of the theories adopted by these researchers. Thus, this article aims to map the theoretical anchoring of management accounting articles published in journals.

The analyses of the theoretical anchoring were concentrated on the 20-year time frame (2003–2022) of articles published in journals covered by the Scimago database. The text mining technique guided by quantitative synthesis and interpretation was applied in the analyses.

The parameterized searches resulted in 290 theories identified in 573 articles in the field of management accounting published in 70 journals. The theoretical anchoring of the articles, identified by the n-grams mapped in the titles, abstracts and keywords, was demonstrated by year, author and journal. Finally, the alignment between theoretical approaches and the categorization of theories adopted in the articles is highlighted.

This research brings implications to the body of management accounting literature by adding knowledge about its theoretical foundations, to contribute to delineating the scope of this academic field.

Management accounting articles with systematic reviews have prioritized thematic and methodological aspects. Thus, by mapping the theoretical anchoring of articles published in journals, this study adds and extends discussions regarding the theories adopted by researchers to substantiate their research in this field.