CALL FOR PAPERS: Special Issue on "Management Accounting and Control in Non-Western Organizations"
Special issue of the Journal of Management Control on 'Management Accounting and Control in Non-Western Organizations'.
Deadline: September 30, 2025
The research in Management Accounting and Control has predominantly centered on organizations that adopt the latest management accounting technologies, often within Western contexts (Najera Ruiz & Collazzo, 2021; Ndemewah & Hiebl, 2022). While this has yielded valuable insights, it has also resulted in a limited focus on a narrow range of organizations. Scholars argue that understanding management accounting and control practices requires a strong consideration of the organizational context (van Helden and Uddin, 2016).
There have been recent calls for more studies on management accounting and control practices in non-Western contexts (Carmona, Filatotchev, Fisch, & Livne, 2024; Mitter, Kuttner, Duller, & Sommerauer, 2024; Sageder & Feldbauer-Durstmüller, 2019). Although academic interest in these contexts has been growing, our understanding of how local contextual factors shape management accounting and control practices is still in its early stages. Gaining insights from the experiences of organizations in non-Western settings can significantly enhance our understanding of management accounting and control as a field.
The special issue seeks to provide a platform for studies that address contemporary issues in management accounting and control in non-Western organizations. For the purposes of this call, non-Western organizations are defined as those located outside North America, Western Europe and Australia/New Zealand. We are particularly interested in exploring less-researched types of organizations and sectors, such as small and medium-sized enterprises (SMEs), family firms, non-profit organizations, and traditional industries (e.g., agriculture, construction, and mining), which often play a crucial role in the economies of non-Western countries. However, studies focusing on other types of organizations are also welcome.