... the incorporation of sustainability into organisational practice. Design/methodology/approach The study adopts a critical–conceptual approach grounded in management accounting, sustainability control systems and organisational change literature. It re-theorises the design logic of conventional costing systems...

...Hamideh Asnaashari; Mohammad Hossein Safarzadeh; Hamed Ahmadzadeh Purpose In recent decades, the role of management accountants has transformed significantly, evolving from conventional responsibilities to more intricate functions that meet the dynamic demands of the business environment...

... ( AI ) in management accounting. By exploring cross-country cases from the United States, Germany and Austria, it seeks to uncover the mechanisms through which forces shape firms’ decisions, providing empirical insights into organizational responses and contextual variations in AI implementation...

... requirements, reflecting potential new layers to augment controller responsibilities. Originality/value This study contributes to the management accounting literature by identifying recent temporal trends in controller roles, as implied by the described tasks and skills and revealing that emerging themes...

...Margarida Isabel Liberato; Inna Choban de Sousa Paiva; Rogério Serrasqueiro Purpose Based on the New Public Management Theory and New Public Financial Management ( NPFM ) into the theoretical framework, this study aims to analyze the impact of implementing management accounting reform...

...Zahir Uddin Ahmed Purpose This study aims to examine how gender is conceptualised and addressed within management accounting research, moving beyond its use as a mere “control variable” or “dummy variable”. It identifies dominant themes, highlights ongoing research gaps and proposes directions...

... has declined significantly in recent years. Further, Table 1 shows that the two premium management accounting journals – Management Accounting Research (Europe) and Journal of Management Accounting Research (the USA) – published almost a third of the articles during the study...

...Sulaiman Alsughayer Purpose This study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence of the context of small and medium-sized enterprises (SMEs) on the adoption...

.... Design/methodology/approach This empirical analysis is based on a survey of 189 management accountants and managers responsible for management control in Germany, Austria and Switzerland. Logistic regression analyses were used to test the investigated effects. Findings This study finds that digital...

... Publishing Limited Licensed re-use rights only Management accounting Management control Organizational identification Job engagement DSIW Socialization mechanisms Management control systems (MCS) are mechanisms for communicating organizational goals and motivating employees to achieve...

... 19 09 2023 06 01 2024 01 03 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Management accounting Case study Risk management Institutional theory In today’s volatile, ambiguous and uncertain business environment...

...Fabiano Siqueira de Oliveira; Octávio Ribeiro de Mendonça Neto; Jose Carlos Tiomatsu Oyadomari; Claudio de Araújo Wanderley Purpose This study aims to explore how management accounting practices act as drivers of organizational change in situations of institutional complexity. Design...

...Elsa Pedroso; Carlos F. Gomes Purpose This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research. Design/methodology/approach In this paper, 784 papers were reviewed for the 1958–2019 period...

...Kevin L. Papiorek; Martin R.W. Hiebl Purpose Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information...

...Nizar Mohammad Alsharari; Bobbie Daniels Purpose The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting...

... publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger...

... only Dysfunctional behaviour Management control systems (MCS) Control design Control use Informal control Accounting Management accounting Control systems Qualitative research methodology Dysfunction of management accounting Dysfunctional behaviour within the workplace may...

...Steen Nielsen Purpose This paper contributes to the literature by discussing the impact of machine learning (ML) on management accounting (MA) and the management accountant based on three sources: academic articles, papers and reports from accounting bodies and consulting companies. The purpose...

... IT systems. Management accounting Data integration Information integration Developing economies Distribution systems Supplier and customer relationships Information technology (IT) is a part of most processes in modern organizations (Dechow et al., 2006). The implementation...

...Albrecht Becker; Burkhard Pedell; Dieter Pfaff Purpose This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook...