Transforming Management Accounting: Digitalisation, Sustainability and Organisational Change

Éditeurs invités

• Umesh Sharma, University of Waikato
• Chris Akroyd, University of Waikato
• Yuki Guo, University of Auckland
• Leanne Johnstone, Orebro University School of Business

Synthèse

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.

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Thèmes proposés

• 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