The research in Management Accounting and Control has predominantly centered on organizations<\/p>\n
that adopt the latest management accounting technologies, often within Western contexts (Najera<\/p>\n
Ruiz & Collazzo, 2021; Ndemewah & Hiebl, 2022). While this has yielded valuable insights, it has<\/p>\n
also resulted in a limited focus on a narrow range of organizations. Scholars argue that understanding<\/p>\n
management accounting and control practices requires a strong consideration of the organizational<\/p>\n
context (van Helden and Uddin, 2016).<\/p>\n
<\/p>\n
There have been recent calls for more studies on management accounting and control practices in<\/p>\n
non-Western contexts (Carmona, Filatotchev, Fisch, & Livne, 2024; Mitter, Kuttner, Duller, &<\/p>\n
Sommerauer, 2024; Sageder & Feldbauer-Durstmu\u0308ller, 2019). Although academic interest in these<\/p>\n
contexts has been growing, our understanding of how local contextual factors shape management<\/p>\n
accounting and control practices is still in its early stages. Gaining insights from the experiences of<\/p>\n
organizations in non-Western settings can significantly enhance our understanding of management<\/p>\n
accounting and control as a field.<\/p>\n
<\/p>\n
The special issue seeks to provide a platform for studies that address contemporary issues in<\/p>\n
management accounting and control in non-Western organizations. For the purposes of this call, non-<\/p>\n
Western organizations are defined as those located outside North America, Western Europe and<\/p>\n
Australia\/New Zealand. We are particularly interested in exploring less-researched types of<\/p>\n
organizations and sectors, such as small and medium-sized enterprises (SMEs), family firms, nonprofit<\/p>\n
organizations, and traditional industries (e.g., agriculture, construction, and mining), which<\/p>\n
often play a crucial role in the economies of non-Western countries. However, studies focusing on<\/p>\n
other types of organizations are also welcome.<\/p>\n