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Routine and change: The role of management accounting and control systems

Journal of Accounting & Organizational Change

Special issue on:

Routine and change: The role of management accounting and control systems

Management accounting and control systems (MACS) constitute important organisational routines that provide stability and predictability. At the same time, organisations must be sufficiently flexible to adapt to their environments. An important area of research is to understand how organisations manage this tension between the need for stable routines and the need to adapt to changing environments.

The aim of this special issue of JAOC is to enhance our understanding of the challenges involved in designing, implementing, and maintaining MACS that are able to support organisational change. We invite theoretical, empirical, practical, and review papers, whether quantitative or qualitative, from scholars across disciplines on the following issues relating to the role of MACS in managing routine and change:

• The impact of rapidly changing environments on the design and use of MACS
• The role of the management accountant in designing, implementing and maintaining MACS that are able to support organisational change
• Cultural and behavioural issues related to the role of MACS in changing environments
• Challenges in developing and implementing MACS in changing environments

These themes are indicative only and papers outside these areas with relevance to the overall theme are welcomed. We also welcome papers from a range of theoretical and methodological perspectives. Papers should advance our theoretical and/or empirical understanding of the role of MACS in balancing stability and change.

The deadline for submissions is 31 May 2011. Submissions will be subject to the standard double blind reviewing process. Accepted papers will be published in 2012.

Please prepare your manuscript according to JAOC guidelines (which are available at and submit your manuscript via online at If you are a new user, you need to create a new account by clicking “Register Here” link on the welcome page of the ScholarOne.

All enquiries should be sent to Professor Lisa Jack or Dr Julia Mundy.

Guest Editors:

Professor Lisa Jack
Department of Accounting and Finance
Portsmouth Business School
University of Portsmouth
Richmond Building
Portland Street
Telephone: +44 (0)23 9284 4136
E-mail: [email protected]

Dr Julia Mundy
Centre for Governance, Risk and Accountability
University of Greenwich
Old Royal Naval College
SE10 9LS
E-mail: [email protected]