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Special Issue: Management Accounting Developments in German-speaking Countries


Special issue call for papers from Journal of Accounting & Organizational Change

The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.

Aim of the special issue

Management accounting in the German-speaking countries has followed a specific historical trajectory characterized, for example, by specific cost accounting techniques and structures, independence from financial accounting, or a low formalization of the profession. The aim of this special issue of Journal of Accounting & Organizational Change is to understand conditions, specific characteristics, and organizational implications of current management accounting developments in German-speaking countries. We invite theoretical, empirical, and review papers, whether quantitative or qualitative, from scholars across disciplines on the following issues relating to management accounting developments in, or related to, German-speaking countries.

Specific regional aspects of management accounting practice:
•    Status quo of management accounting systems, instruments, and practices in German-speaking countries.
•    Impact of moving towards a VUCA-world on management accounting in German-speaking countries.
•    Impact of digitization and digital transformation of business models on management accounting in German-speaking countries
•    Consideration of economic, ecologic and social sustainability in management accounting systems in German-speaking countries.
•    Interaction between accounting, organization and incentive systems in German-speaking countries.

Specific regional aspects of the interaction of management accounting with other accounting systems
•    Harmonization of management accounting with other accounting systems in German-speaking countries.
•    Coordination and alignment of management accounting in multinational firms.
•    Impact of tax considerations on management accounting in German-speaking countries.
•    Development of ‘Controlling’ as a profession in German-speaking countries.

These themes are only indicative. Papers outside these areas with relevance to understanding management accounting developments in German-speaking countries are welcome. 

Submission opens 1 November 2019 and closes 31 December 2019. (Note that papers for
this special issue cannot be submitted before or after the above dates.)


Accepted papers will be published in the first issue of 2021. Please prepare your manuscript according to JAOC guidelines. For details, visit www.emeraldinsight.com/jaoc.htm

Submission must be made electronically via the journal’s online system at http://mc.manuscriptcentral.com/jaoc.

Please get in touch the Guest Editors below if you have any questions.

Guest Editors:

Professor Albrecht Becker
University of Innsbruck, Universitaetsstrasse 15, Innsbruck, Austria.
E-mail: albrecht.becker@uibk.ac.at

Professor Burkhard Pedell (corresponding editor)
University of Stuttgart, Keplerstrasse 17, Stuttgart, Germany.
E-mail: burkhard.pedell@bwi.uni-stuttgart.de

Professor Dieter Pfaff
University of Zurich, Affolternstrasse 56, Zurich, Switzerland.
E-mail: dieter.pfaff@business.uzh.ch