Wayne Thomas, University of Oklahoma

Alessandro Ghio, ESCP

Accounting Horizons aims to bridge accounting academics and non-academics (e.g., practitioners, standard setters, and regulators) by publishing rigorous academic research and thought-provoking perspectives that are pertinent to the accounting profession. Most accounting research in the past few decades uses archival, experimental, or analytical methods, rather than other research methods, such as literature reviews, surveys, interviews, and field studies. Accounting Horizons recognizes that these other research methods have an important role to play in bridging the gap between academic research and accounting practice.

Literature review articles can inform academics about what knowledge has been discovered and where gaps exist. These articles can be particularly useful to non-academics who are interested in the given topic and seek insights from research. Literature review articles in Accounting Horizons should focus on specific topics relevant to practice and be written for both academics and non-academics who are interested in the topic, using plain language and avoiding jargon.

Surveys, interviews, and field studies allow researchers to gather input from non-academics on important accounting issues. This research can inform academics about what research questions are relevant to practice and what phenomena urgently need in-depth investigation. This research can also inform non-academics by providing evidence on issues that they deal with in practice. The journal welcomes research using positivist, interpretive, or critical paradigmatic lenses.

To encourage research articles using these other research methods and reduce authors' uncertainty regarding the outcomes of their research efforts, this call uses a two-stage review process. In the first stage, authors should submit a two-page research proposal including the proposed title, planned research method(s), a summary of motivation, the execution plan, the expected impact on academic literature and accounting practice, and a reference list. For qualitative methods, the execution plan should include a brief discussion of the intended use of theory or an explanation of why a descriptive approach without theory is more appropriate. Authors are allowed to submit a proposal for a study for which data have already been collected. The proposal will be evaluated by an editor with domain expertise, resulting in either an encouragement to submit the completed article or a rejection.

In the second stage, authors will be given six months to submit a completed article, with additional time available for data collection. The submission may include up to 30 pages of text and 40 pages in total. The submission will typically be assigned to the editor who evaluated the proposal in the first stage. The goal is to conditionally accept the first revision of the completed article, but acceptance is not guaranteed due to poor execution or failure to follow reasonable recommendations of the review team. However, no manuscript will be rejected in the second stage because of lack of contribution or relevance to practice.

Potential topics

• Literature review articles on topics relevant to accounting practice
• Survey research on important accounting issues
• Interview-based research gathering input from practitioners and non-academics
• Field studies in accounting contexts
• Qualitative research using positivist, interpretive, or critical paradigmatic lenses
• Research methods beyond traditional archival, experimental, and analytical approaches

Timeline

• December 31, 2026: Deadline for submitting research proposals. This is an open call that will continue accepting submissions until this date.
• February 18, 2027: Deadline for submitting completed article following first-stage approval of research proposal.

This special issue invites submissions that explore innovative approaches to qualitative research in supply chain management. The initiative aims to advance methodological practices and contribute to novel ways of conducting qualitative investigations in the SCM field.

Timeline

• September 30, 2026: Deadline for submissions

Umesh Sharma, University of Waikato

Chris Akroyd, University of Waikato

Yuki Guo, University of Auckland

Leanne Johnstone, Orebro University School of Business

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.

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. 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. 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. 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.

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.

Potential topics

• 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

Timeline

• November 1, 2026: Opening date for manuscripts submissions
• March 1, 2027: Closing date for manuscripts submission