Reflections on the Value of Management Accounting in Organizations: Overcoming Contemporary Challenges

Call for Papers

Reflections on the Value of Management Accounting in Organizations: Overcoming Contemporary Challenges

JOURNAL NAME: Qualitative Research in Accounting & Management

PUBLISHER: Emerald Publishing

SUBMISSION OPENS: 08 June 2026

SUBMISSION DEADLINE: 30 September 2026

ABOUT THIS SPECIAL ISSUE

This 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:

• Technology advancements — algorithms and artificial intelligence (AI) penetrating many professions, MA included

• Human judgement, ethical considerations, and responsible behaviour — remaining central even as automation grows

• Global and local issues — geopolitics and climate change influencing the broader business context

Decisions are still made under uncertainty, with limited relevant data available, and human judgement is still fundamental to set directions for organisations and take responsibility for decisions. Meanwhile, new requirements for information provision emerge alongside new challenges in understanding local and global business contexts.

This special issue invites scholars to inquire into the organisational practices of the MA profession and unveil, explain, defend, construct, and even challenge the current and desired value of management accounting under evolving circumstances — with a realistic, long-term view for the 2020s and beyond.

This special issue stems from the Manufacturing and Service Accounting Research (MSAR) 2026 Conference, Tampere, June 2026, themed "Understanding, extending and redefining the value of management accounting in organizations." Please note that MSAR 2026 conference acceptance does not guarantee acceptance into the special issue — the special issue follows its own independent deadlines and review process.

SCOPE & THEME AREAS

We invite submissions addressing (but not limited to) the following themes:

1. Revisiting the foundations of management accounting (MA) and management control (MC) — Re-examining core principles and theories in light of contemporary challenges and evolving organisational environments.

2. Digitalization, artificial intelligence, and the "post-analytics" era — How digital technologies and AI are reshaping management accounting roles, tools, and information systems.

3. Human judgement and accountability in the age of AI — The continuing centrality of human decision-making, ethical responsibility, and accountability in increasingly automated MA environments.

4. Sustainability, ethics, and the evolving role of management accounting — How MA can respond to and support sustainability objectives, ethical demands, and responsible business behaviour.

5. Transformation and innovation in MA and MC systems and practices — New approaches, methods, and systems reshaping how management accounting and control are practiced in organisations.

6. Management accounting that expands over organisational boundaries — Inter-organisational, supply chain, and ecosystem-level perspectives on MA information and control.

7. Emerging business models and performance paradigms — How new forms of value creation and business model innovation challenge and redefine MA practices and performance measurement.

8. Inter-, multi-, and transdisciplinary MA studies — Research that crosses disciplinary boundaries to increase the practical relevance and societal impact of management accounting research.

GUEST EDITORS

Teemu Laine Tampere University, Finland ✉️ teemu.laine@tuni.fi

Tuomas Korhonen Tampere University, Finland ✉️ tuomas.korhonen@tuni.fi

Carsten Rohde Copenhagen Business School, Denmark ✉️ cr.acc@cbs.dk

Vesa Tiitola Tampere University, Finland ✉️ vesa.tiitola@tuni.fi

KEY DEADLINES & DATES

SUBMISSION GUIDELINES

How to submit: Manuscripts must be submitted via ScholarOne Manuscripts, strictly following the journal's author guidelines.

Selecting the special issue: At the appropriate submission step, authors must select the special issue title from the drop-down menu in response to "Please select the issue you are submitting to."

Eligibility: Submitted articles must not have been previously published, nor should they be under consideration for publication elsewhere while under review.

Note on MSAR conference: Abstracts and/or full papers may have been earlier submitted to the MSAR 2026 conference. However, conference acceptance does not guarantee acceptance into this special issue.

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