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► Journal BrowserSpecial Issue "Management Accounting Practices for Sustainable Economic Development"
A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".
Deadline for manuscript submissions: 5 October 2021.
Special Issue Editor
Interests: management accounting practices; management control systems; management accounting systems; performance measurement; hospitality management accounting
Special Issue Information
Dear Colleagues,
The rate of change in the practice of and research on management accounting continues to increase. Many firms are attempting to change their existing, or implement new and innovative, management accounting practices, based on contemporary business ideas, strategies, technologies, and structures. Several new practices, regarding planning, budgeting, performance evaluation, and decision-making have been presented in the literature. The adoption rate and the extent of the use of contemporary management accounting practices are increasing in this new economic environment. This new economic environment imposes the need for adaptation of management accounting practices to meet the dynamics of the markets. In the past decades, new management accounting techniques have emerged, which focus not only on financial information, but also on non-financial information to give a strategic scope to a company's decisions. In recent years, various studies have assessed the level of employment of these management accounting practices in response to the changing business environment, such as rapid developments in information and communication technology, the development of computer-based production systems, the integration of smaller firms into larger ones, etc. New developments, such as, beyond budgeting, time-driven activity-based costing, strategic cost management, life cycle costing, customer accounting, and data analytics, provide new challenges in management accounting research.
This Special Issue examines new management accounting practices for sustainable economic development, and provides additional evidence regarding the role and the design of management accounting systems in the new economic environment.
Assist. Prof. Dr. Odysseas Pavlatos
Guest Editor
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 papers will be 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. Sustainability is an international peer-reviewed open access semimonthly 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 1900 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
- innovative management accounting practices
- management accounting and crisis (e.g., economic crisis; pandemics)
- management accounting and sustainability
- changing role of management accountants
- management accounting in new forms of organizations (e.g., platforms)
- management accounting and information systems
- management accounting in services
- management accounting in SMEs and family firms
- management accounting and value chain