Narcissistic executives perform better under bonus- than under penalty-framed contracts. Overconfident managers often weaken the effectiveness of firms’ budgeting processes. These findings show that executives’ personalities shape both the design and the effectiveness of management accounting and control systems (MACS).
Understanding this link helps us design MACS more effectively. We therefore draw your attention to a new Call for Papers in the Journal of Accounting & Organizational Change entitled “Bright Minds, Dark Shadows: Executive Personality and the Role of Management Accounting.”
This special issue invites scholars to explore how personality interacts with accounting practice and how executive traits influence the design, use, and impact of MACS.
We welcome both conceptual and empirical contributions that bridge management accounting with psychology and behavioral theory.
Submission deadline: 16th August 2026
Guest Editors: Philipp Richter (TU Dresden) and Aline Grahn (Freie Universität Berlin)
Learn more about our special issue here: Bright Minds, Dark Shadows
