Citation
(2006), "Special issue on Management control systems in the management of new organizational forms", International Journal of Public Sector Management, Vol. 19 No. 5. https://doi.org/10.1108/ijpsm.2006.04219eaa.001
Publisher
:Emerald Group Publishing Limited
Copyright © 2006, Emerald Group Publishing Limited
Special issue on Management control systems in the management of new organizational forms
Journal of Accounting & Organizational Change
Special issue on Management control systems in the management of new organizational forms
Traditional management control systems tend to be internally focused and do not really consider the potential for building relationships along the value chain. It is therefore essential that management control systems must be adapted to handle the management of new organisational forms (such as strategic alliances, partnerships, networks and virtual organisations), the growth of which has been a significant factor in securing competitive advantage in a dynamic market. New public management developments have also increased the amount of partnership working in the public sector. In essence, therefore, management control systems must be capable of identifying costs and value-adding processes across organizational boundaries and focus on supporting cooperative ventures between organizations.
The aim of this special issue of Journal of Accounting & Organizational Change is to promote informed debate about the role of management control systems in the management of new organizational forms. 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 management control systems in the management of new organizational forms:
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Supply chain accounting
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Accounting for networks
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The role of trust in the management of new organizational forms
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International joint ventures and strategic alliances
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The use of different theoretical frameworks to explore the role of management control in the management of new organizational forms
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The development of ERP systems in the management of new organizational forms
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Promoting sustainability through the use of management control systems in the management of new organizational forms
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The use of management accounting techniques such as open book accounting and target costing
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Performance measurement in the management of new organizational forms
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Outsourcing
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Public private partnerships.
These themes are only indicative. Papers outside them with relevance to understanding financial accounting practices in the public sector are welcomed. The deadline for submissions is 31 December 2006. Accepted papers will be published in 2007.
Please prepare your manuscript according to JAOC guidelines. For details, visit www.deakin.edu.au/buslaw/aef/publications/journal.php Either editor can be contacted with enquiries. All enquiries and electronic submissions of papers should be sent to Dr Mathew Tsamenyi.
Guest Editors: Dr Mathew Tsamenyi, University of Sheffield Management School, 9 Mappin Street, Sheffield S1 4DT, UK. E-mail: m.tsamenyi@sheffield.ac.uk
Professor John Cullen, University of Sheffield Management School, 9 Mappin Street, Sheffield S1 4DT, UK. E-mail: john.cullen@sheffield.ac.uk