Special issue on management accounting change in Japan

Citation

(2009), "Special issue on management accounting change in Japan", Journal of Accounting & Organizational Change, Vol. 5 No. 4. https://doi.org/10.1108/jaoc.2009.31505daa.001

Special issue on management accounting change in Japan

Article Type: Call for papers From: Journal of Accounting & Organizational Change, Volume 5, Issue 4

The implementation of management accounting change in an organization constitutes more than just the selection of a new accounting system and the technical processes surrounding its implementation. This is because it also involves important behavioural and cultural consequences. That is why it is important to understand management accounting change as an on-going process rather than a one-off discrete event.

The aim of this special edition of Journal of Accounting & Organizational Change (JAOC) is to understand the processes involved in the implementation of management accounting change in Japan, taking into account the complexities and difficulties associated with the ways in which systems, techniques, and roles change. We invite theoretical, empirical, practical, and review papers, whether quantitative or qualitative, from scholars across disciplines on the following issues relating to management accounting change in Japan:

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  The role of management accounting and management accountants in organizational change.

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  The interaction between accounting and organization structure during periods of organizational change.

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  The changing role of accounting information in supporting decision making.

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  Cultural and behavioural issues related to the implementation of organizational change.

These themes are only indicative. Papers outside these areas with relevance to understanding management accounting change in Japan are welcomed. The deadline for submissions is April 30, 2010. Accepted papers will be published in 2011. Please prepare your manuscript according to JAOC guidelines.

For details, visit: www.emeraldinsight.com/jaoc.htm. All enquiries and electronic submissions of papers should be sent to Dr Chris Akroyd.

Guest Editors

Dr Chris Akroyd, The University of Auckland Business School, 12 Grafton Road, Auckland, New Zealand, e-mail: c.akroyd@auckland.ac.nz

Professor Yutaka Kato Kobe, University Graduate School of Business Administration, 2-1, Rokkodai, Nada, Kobe, Japan, e-mail: ykoto@kobe-u.ac.jp