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 (Ammar et al., 2025; Burns and Scapens, 2000; Scapens, 2006).
While prior research has examined management accounting change through institutional and organisational lenses, comparatively limited attention has been paid to the interconnected effects of digitalisation, sustainability, and organisational adaptation. This special issue addresses this gap by exploring how management accounting practices are being reshaped at the intersection of these forces (Burns and Scapens, 2000; Malmi and Brown, 2008; Scapens, 2006; Sharma et al., 2010, 2014). In doing so, it aims to provide a more integrated understanding of how management accounting evolves in increasingly complex and uncertain environments. The issue particularly emphasises qualitative research, enabling rich, context-sensitive insights into organisational processes, practices, and transformations. Please note that only qualitative research articles will be accepted for the articles to proceed to the review process.
The contributions to this special issue will extend both theoretical and empirical knowledge in several important ways. First, they will deepen existing frameworks of management accounting change by incorporating the influence of digital technologies and sustainability imperatives (Arkhipova et al., 2024). Second; by drawing on evidence from diverse institutional and geographical contexts, the issue will offer comparative insights into how organisations respond to regulatory pressures, technological disruption, and environmental uncertainty. Third, it will contribute to the growing literature on sustainability accounting by demonstrating how management accounting tools and practices can support organisational alignment with broader societal objectives (Burritt and Schaltegger, 2010; Gond et al., 2012).
The topicality of this special issue is underscored by the significant transformations currently shaping the field. Digital technologies are not only enhancing the availability and timeliness of data but are also changing how information is interpreted and used within organisations. At the same time, increasing regulatory and societal expectations are compelling organisations to integrate environmental and social considerations into their performance measurement and control systems. Despite these developments, there remains limited empirical evidence on how organisations internally adapt their management accounting practices to address these dual pressures. This special issue is therefore timely in documenting emerging practices, innovations, and organisational responses across different contexts.
Importantly, the special issue also addresses pressing societal challenges, particularly those related to sustainability and climate change. Management accounting has a critical role to play in enabling organisations to measure, monitor, and manage environmental impacts, including carbon emissions, resource use, and ecological risks. In this regard, the issue aligns closely with the United Nations Sustainable Development Goals (SDGs), especially SDG 13 (Climate Action), SDG 14 (Life Below Water), and SDG 15 (Life on Land). By examining how accounting practices evolve to incorporate sustainability considerations, the special issue highlights the potential of management accounting to contribute to responsible resource management and sustainable organisational transformation.
Overall, this special issue brings together timely and relevant research that enhances our understanding of management accounting in a rapidly changing world, offering valuable insights for both scholars and practitioners.
List of Topic Areas
- 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
Guest Editors
Associate Professor Umesh Sharma
University of Waikato
New Zealand
Email: ups@waikato.ac.nz
Professor Chris Akroyd
University of Waikato
New Zealand
Email: chris.akroyd@waikato.ac.nz
Dr Yuki Guo
University of Auckland
New Zealand
Email: yuki.guo@auckland.ac.nz
Dr Leanne Johnstone
Orebro University School of Business
Sweden
Email: Leanne.johnstone@oru.se
Submissions Information
Submissions are made using ScholarOne Manuscripts. Author guidelines must be strictly followed.
Authors should select (from the drop-down menu) the special issue title at the appropriate step in the submission process, i.e. in response to “Please select the issue you are submitting to”. Submitted articles must not have been previously published, nor should they be under consideration for publication anywhere else, while under review for this journal.
Key Deadlines
Opening date for manuscripts submissions: 1st November 2026
Closing date for manuscripts submission: 1st March 2027
For more details refer here
