Appel publié par Management Accounting Research. Voir l'appel sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Timeline

• September 30, 2027: Submission deadline

Teemu Laine, Tampere University

Tuomas Korhonen, Tampere University

Carsten Rohde, Copenhagen Business School

Vesa Tiitola, Tampere University

The special issue will reflect and revisit the role and value of management accounting (MA) in the current evolving and complex business context. The value of management accounting lies in its ability to serve managers in different roles in their decision making and broader managerial work, all situated in their operational environment. The nature of managerial work and the potential support from MA therein are being challenged by several intertwined contemporary developments: a) technology advancements, such as algorithms and the artificial intelligence (AI) penetration to many professions, MA included, b) human judgement, ethical considerations and responsible behaviour, and c) global and local issues that influence the business context, such as geopolitics and climate change.

Appel publié par Qualitative Research in Accounting & Management. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Revisiting the Foundations of Management Accounting (MA) and Management Control (MC)
• Digitalization, Artificial Intelligence, and the "Post-Analytics" Era
• Human Judgment and Accountability in the Age of AI
• Sustainability, Ethics, and the Evolving Role of Management Accounting
• Transformation and Innovation in MA&MC Systems and Practices
• Management Accounting that Expands over Organizational Boundaries
• Emerging Business Models and Performance Paradigms
• Inter-, Multi-, and Transdisciplinary MA Studies that Increase Practical Relevance of Research

Timeline

• June 8, 2026: Opening date for manuscripts submissions
• September 30, 2026: Closing date for manuscripts submission

Umesh Sharma, University of Waikato

Chris Akroyd, University of Waikato

Yuki Guo, University of Auckland

Leanne Johnstone, Orebro University School of Business

This special issue seeks to advance understanding of how management accounting is evolving in response to digitalisation, sustainability challenges, and ongoing organisational transformation. In recent years, rapid technological developments—including data analytics, artificial intelligence, and digital platforms—have fundamentally reshaped organisational information systems and decision-making processes. At the same time, organisations face increasing pressure to respond to climate change, environmental degradation, and broader socio-economic challenges. These developments are redefining expectations of management accounting, extending its role beyond traditional financial control toward supporting sustainable value creation and long-term organisational resilience.

Appel publié par Qualitative Research in Accounting & Management. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Digitalisation, analytics, and AI in management accounting
• Sustainability, Environment, Social and Governance, and its implications for management accountants
• New planning models - beyond budgeting and adaptive control
• Accounting for strategy, value creation, and business model transformation
• Platforms, ecosystems, and interorganisational control
• Behavioural and cultural transformation
• The changing role of management accounts
• Governance, ethics, and the politics of measurement
• Accounting change in the public sector, health, education, and social purpose organisations
• Risk, resilience, and crisis-driven transformation
• Emerging economies, indigenous contexts, and local forms of accounting and control
• Methods for studying transformation

Timeline

• November 1, 2026: Opening date for manuscripts submissions
• March 1, 2027: Closing date for manuscripts submission