The present study employed bibliometric performance analysis and science mapping techniques to explore scientific production on the relationship between management accounting and intellectual capital, as well as to map the intellectual and social structure. Furthermore, the theoretical approaches employed in the documents developed within the scope of the studies linking the two themes were analyzed. To this end, a sample of 59 publications was extracted from the Scopus and Web of Science (WoS) databases. The analysis was executed using the Biblioshiny application. The results indicate an oscillatory pattern in annual scientific production. The subject is contemporary, as more than half of the publications under analysis were published in recent years. The study further revealed that the paper “The management, measurement and the reporting of intellectual capital,” by Guthrie (2001) and published in the Journal of Intellectual Capital, has been identified as the most frequently referenced work in its field. The findings indicate the heterogeneity of institutional roles in delineating the thematic scope of research, with the notable predominance of Portuguese institutions being a salient point. In terms of social structure, the data revealed the presence of five distinct clusters. The theoretical approaches identified in the studies linking the two themes included orchestration theory and the resource-based view. This study contributes to the extant research in this area, which has been under-explored. It is the first bibliometric study to relate management accounting to intellectual capital.