Innovations and Challenges in Management Accounting

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Business and Entrepreneurship".

Deadline for manuscript submissions: 31 July 2025 | Viewed by 94

Special Issue Editors


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Guest Editor
Business School, Accounting and Finance, The University of Auckland, Auckland 1010, New Zealand
Interests: diffusion of innovation; management accounting; performance measurement; activity-based costing (ABC); balanced scorecard
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
College of Business, Law and Social Sciences, University of Derby, Derby, UK
Interests: organisational learning; organisation change management and adopting innovative practices to improve performances in commercial and service organisations both in public and private sectors and also higher education; R&D and health economics
Special Issues, Collections and Topics in MDPI journals

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Guest Editor
Department of Accounting, Economics and Finance, College of Business, Delaware University, Dover, DE 19901, USA
Interests: corporate finance; international finance and trade; mergers and acquisitions; investments; financial markets; financial statements analysis; credit default swap

Special Issue Information

Dear Colleagues,

The Journal of Risk and Financial Management (ISSN 1911-8074) invites submissions for Special Issues on contemporary management and financial accounting topics. We seek contributions that explore the latest innovations and challenges in these fields, particularly those intersecting with finance, economics, and risk management. Potential themes include the following:

  • Digital Transformation in Management Accounting: The impact of digital technologies such as AI, blockchain, and big data analytics on management accounting practices and decision-making processes.
  • Sustainability and Environmental Management Accounting: Integrating sustainable practices within management accounting to support environmental accountability and corporate social responsibility.
  • Risk Management and Control Systems: New approaches to risk assessment and control mechanisms in management accounting, focusing on enhancing organizational resilience.
  • Behavioral Management Accounting: Insights into how cognitive biases and behavioral factors influence management accounting practices and financial decision-making.
  • Performance Measurement and Management: Advanced techniques for performance measurement and their implications for strategic management and organizational efficiency.
  • Ethics and Governance in Management Accounting: The role of ethical standards and governance frameworks in shaping management accounting policies and practices.
  • Corporate Governance: Examination of governance mechanisms and their impact on financial transparency and accountability.
  • Accounting Conservatism: The role of conservative accounting practices in financial reporting and risk management.
  • Earnings Quality and Management: Analysis of factors affecting earnings quality and strategies for earnings management.
  • Cost Stickiness: Investigating the behavior of costs in response to changes in business activity.
  • Stock Liquidity: The relationship between accounting information and stock market liquidity.
  • Annual Board Report Readability: Assessing the readability of annual board reports and the implications for investor decision-making.
  • Auditing: Innovations and challenges in auditing practices, focusing on enhancing financial statement accuracy and reliability.

Submissions should provide comprehensive experimental details to ensure the reproducibility of results. This Special Issue aims to advance the fields by disseminating cutting-edge research that aligns with the journal’s scope, fostering a deeper understanding of the evolving landscapes of management and financial accounting.

Dr. Davood Askarany
Prof. Dr. Hassan Yazdifar
Prof. Dr. Youngsik Kwak
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • digital transformation in management accounting
  • sustainability and environmental management accounting
  • behavioral management accounting
  • performance measurement and management
  • ethics and governance in management accounting
  • corporate governance
  • accounting conservatism
  • earnings quality and management
  • stock liquidity
  • annual board report readability
  • auditing

Published Papers

This special issue is now open for submission.
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