The research in Management Accounting and Control has predominantly centered on organizations

that adopt the latest management accounting technologies, often within Western contexts (Najera

Ruiz & Collazzo, 2021; Ndemewah & Hiebl, 2022). While this has yielded valuable insights, it has

also resulted in a limited focus on a narrow range of organizations. Scholars argue that understanding

management accounting and control practices requires a strong consideration of the organizational

context (van Helden and Uddin, 2016).

There have been recent calls for more studies on management accounting and control practices in

non-Western contexts (Carmona, Filatotchev, Fisch, & Livne, 2024; Mitter, Kuttner, Duller, &

Sommerauer, 2024; Sageder & Feldbauer-Durstmüller, 2019). Although academic interest in these

contexts has been growing, our understanding of how local contextual factors shape management

accounting and control practices is still in its early stages. Gaining insights from the experiences of

organizations in non-Western settings can significantly enhance our understanding of management

accounting and control as a field.

The special issue seeks to provide a platform for studies that address contemporary issues in

management accounting and control in non-Western organizations. For the purposes of this call, non-

Western organizations are defined as those located outside North America, Western Europe and

Australia/New Zealand. We are particularly interested in exploring less-researched types of

organizations and sectors, such as small and medium-sized enterprises (SMEs), family firms, nonprofit

organizations, and traditional industries (e.g., agriculture, construction, and mining), which

often play a crucial role in the economies of non-Western countries. However, studies focusing on

other types of organizations are also welcome.

For more information, please click here.