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.
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