Special issue on Management control systems in the management of new organisational forms

Citation

(2006), "Special issue on Management control systems in the management of new organisational forms", Journal of Accounting & Organizational Change, Vol. 2 No. 1. https://doi.org/10.1108/jaoc.2006.31502aaa.002

Special issue on Management control systems in the management of new organisational forms

Traditional management control systems tend to be internally focussed 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 edition of Journal of Accounting & Organizational Change is to promote informed debate about the role of management control systems in the management of new organisational 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 organisational forms:

• •

  supply chain accounting;

• •

  accounting for networks;

• •

  the role of trust in the management of new organisational forms;

• •

  international joint ventures and strategic alliances;

• •

  the use of different theoretical frameworks to explore the role of management control in the management of new organisational forms;

• •

  the development of ERP systems in the management of new organisational forms;

• •

  promoting sustainability through the use of management control systems in the management of new organisational forms;

• •

  the use of management accounting techniques such as open book accounting and target costing;

• •

  performance measurement in the management of new organisational forms;

• •

  outsourcing; and

• •

  public private partnerships.

These themes are only indicative. Papers outside them with relevance to understanding the role of management control systems in the management of new organisational forms 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.emeraldinsight.com/info/journals/jaoc/jaoc.jsp. All enquiries and electronic submissions of papers should be sent to Dr Mathew Tsamenyi.

Guest Editors:

Dr Mathew TsamenyiUniversity of Sheffield Management School, Sheffield, UKE-mail: m.tsamenyi@sheffield.ac.uk

Professor John CullenUniversity of Sheffield Management School, Sheffield, UKE-mail: john.cullen@sheffield.ac.uk