This special issue seeks to advance understanding of how management accounting is evolving in response to digitalisation, sustainability challenges, and ongoing organisational transformation. In recent years, rapid technological developments—including data analytics, artificial intelligence, and digital platforms—have fundamentally reshaped organisational information systems and decision-making processes. At the same time, organisations face increasing pressure to respond to climate change, environmental degradation, and broader socio-economic challenges. These developments are redefining expectations of management accounting, extending its role beyond traditional financial control toward supporting sustainable value creation and long-term organisational resilience.
While prior research has examined management accounting change through institutional and organisational lenses, comparatively limited attention has been paid to the interconnected effects of digitalisation, sustainability, and organisational adaptation. This special issue addresses this gap by exploring how management accounting practices are being reshaped at the intersection of these forces. In doing so, it aims to provide a more integrated understanding of how management accounting evolves in increasingly complex and uncertain environments. The issue particularly emphasises qualitative research, enabling rich, context-sensitive insights into organisational processes, practices, and transformations. Only qualitative research articles will be accepted for the articles to proceed to the review process.
The contributions to this special issue will extend both theoretical and empirical knowledge in several important ways. First, they will deepen existing frameworks of management accounting change by incorporating the influence of digital technologies and sustainability imperatives. Second, by drawing on evidence from diverse institutional and geographical contexts, the issue will offer comparative insights into how organisations respond to regulatory pressures, technological disruption, and environmental uncertainty. Third, it will contribute to the growing literature on sustainability accounting by demonstrating how management accounting tools and practices can support organisational alignment with broader societal objectives.
The topicality of this special issue is underscored by the significant transformations currently shaping the field. Digital technologies are not only enhancing the availability and timeliness of data but are also changing how information is interpreted and used within organisations. At the same time, increasing regulatory and societal expectations are compelling organisations to integrate environmental and social considerations into their performance measurement and control systems. Despite these developments, there remains limited empirical evidence on how organisations internally adapt their management accounting practices to address these dual pressures. This special issue is therefore timely in documenting emerging practices, innovations, and organisational responses across different contexts.
Importantly, the special issue also addresses pressing societal challenges, particularly those related to sustainability and climate change. Management accounting has a critical role to play in enabling organisations to measure, monitor, and manage environmental impacts, including carbon emissions, resource use, and ecological risks. In this regard, the issue aligns closely with the United Nations Sustainable Development Goals (SDGs), especially SDG 13 (Climate Action), SDG 14 (Life Below Water), and SDG 15 (Life on Land). By examining how accounting practices evolve to incorporate sustainability considerations, the special issue highlights the potential of management accounting to contribute to responsible resource management and sustainable organisational transformation.
Overall, this special issue brings together timely and relevant research that enhances our understanding of management accounting in a rapidly changing world, offering valuable insights for both scholars and practitioners.