“Changing Role of Management Accounting and Measurement Systems in the 21st Century”

Editors: Dr. Prem Lal Joshi, India, and Prof. Tariq H Ismail, Egypt

Introduction

Organizations have been witnessing rapid changes in expanded regulatory requirements and technological advances. These changes also impact accounting, which is a changing phenomenon. Therefore, it is essential to understand how Management Accounting and Performance Evaluation Systems are transforming locally and globally in order to reap proper opportunities. Since, the 21st century is considered the emergence of the information age and the resulting economy driven by knowledge because of competitive advantages, the emerging topics in Management Accounting and Performance Evaluation systems become of high importance which needs to be investigated. Along with, the COVID-19 pandemic is also impacting these practices.

Objective of the Book

The role of Management Accounting and Performance Evaluation Systems has been transforming the structure and processes of organizations and its acceptability has increased among internal stakeholders in improving the organizations’ decision making processes and performance. This important subject has been embracing new avenues taking place both in theory and practice in view of emerging technologies and COVID-19 pandemic. This book will discuss, analyse and shed light on the current and emerging issues and challenges confronting the organizations and professionals along with opportunities to resolve them.

Potential Topics

The editors intend to undertake a thorough peer review of all the completed chapters prior to delivering the final manuscript.The contributors are expected to contribute their research findings and knowhow on the following potential topics (but not limited to):

  • Environmental Cost Management and Reporting
  • Role of Management Accounting Information in Environmental Audit
  • Management Accounting, Sustainability Reporting and Integrated Reporting
  • Management Accounting and Management Control Systems in Banking and Financial Sector
  • Management Accounting and Performance Evaluation in response to COVID-19 Pandemic
  • The Active and Proactive Changing Role of Management Accountant
  • Management Accounting and Risk Management
  • Budgeting Practices and their Behavioral Implications
  • Contemporary Performance Measurement and Management (PMM)
  • Challenges Faced by Management Accountants in the 21st Century
  • Management Accounting Systems and Contingency Theory
  • Activity –Based Costing and Activity-Based Management Practices to Improve Operations
  • Ethics Issues Facing the Management Accounting Professionals
  • Issues and Challenges in Strategic Performance Management
  • Target Costing/Cost Analysis for Pricing Decisions
  • Benchmarking and Balanced Scorecards
  • Diffusion of Management Accounting Innovations in Emerging Economies
  • Use of Customer Profitability Analysis (CPA) and Business Performance
  • Business Strategy and Capital Budgeting Practices
  • Expanding Role of Management Accounting with Enterprise Performance Management (EPM)
  • Predictive Accounting
  • Behavioral Cost Management
  • Approaches, Methods and Techniques for Designing, Implementing and Reviewing Performance Measurement and Management Accounting Systems
  • Strategic Management Accounting and Organization Structure
  • Revenue Management
  • Value-Based Managerial Decision Making
  • CEOs Narcissism and Firm Performance

Methodologies

In the preparation of the chapter/article, all methodologies including, but not limited to: descriptive, quantitative, qualitative, experimental, behavioral, mixed methods, focus groups, interviews, surveys, case-based studies and literature reviews are welcome. Both theoretical and practice-oriented chapters/articles are invited from the contributors.

Target Audience

The book intends to serve a much broader audience including practitioners, working professionals in the field of management accounting, researchers, academicians and scholarly students. The book would be equally of interest and useful to decision makers and regulators.

Submission Procedures

Both researchers and practitioners are encouraged to submit their book chapter/article proposal in 2-3 pages on or before 31st October 2021. The proposal should clearly explain the objectives, and issues of the proposed chapter/article. The length of the final chapter/article should range from a minimum of 6000 to 9,000 words. Contributors are expected to follow APA citation guidelines in the preparation of their chapter/article (guidelines will be supplied).

Full chapters/articles are expected to be submitted by 2 February 2022. All submitted chapters will be reviewed on a double-blind review basis. Contributors may also be requested to act as a reviewer.

Important Dates

  • Proposal write-up (2-3 pages, including abstract): 31st October, 2021
  • Preliminary Acceptance/Rejection Notification: 15 November, 2021
  • Full Chapter Submission: 2 February, 2022
  • First Review Notification: 2 March 2022
  • Revised Chapter Submission: 2nd April, 2022
  • Acceptance/Rejection Notification: 25 April 2022
  • Camera Ready Submission: 15 May 2022

Please send your proposals to the following contacts ( Dr Joshi & Prof. Tariq).

Publisher

The publication modalities have been finalized with I.K International Pvt. Ltd., New Delhi, India.

This book is scheduled to be published towards the end of October, 2022. The book will have an ISBN and is expected to be published both online and in the paperback.

Contact the Editors

Dr. Prem Lal Joshi, India

(Senior Fellow of ICSSR, WRC, Mumbai. Editor in Chief, Int. Journal of Auditing and Accounting Studies (IJAAS) and Global Journal of Accounting and Economy Research (GJAER) and Former Professor of Accounting in Malaysia and Bahrain)

E-mail: prem@acadjoshi.com; alp74297@gmail.com

Prof. Tariq H Ismail, Egypt

Professor of Accounting, Cairo University, Egypt, and Associate Editor, Journal of Humanities and Applied Social Sciences, Emerald

E-mail: t.hassaneen@foc.cu.edu.eg