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. 1. https://doi.org/10.1108/jaoc.2009.31505aaa.005

Special issue on management accounting change in Japan

Article Type: Call for papers From: Journal of Accounting & Organizational Change, Volume 5, Issue 1

Guest Editors: Dr Chris Akroyd and Professor Yutaka Kato

The implementation of management accounting change in an organisation 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 understandmanagement accounting change as an ongoing process rather than a one-off discrete event.

The aim of this special issue of Journal of Accounting & Organizational Change 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 organisational change.

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  The interaction between accounting and organisation structure during periods of organisational 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 organisational 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 31 December 2009. Accepted papers will be published in 2010. 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 AkroydThe University of Auckland Business School12 Grafton RoadAucklandNew ZealandE-mail: c.akroyd@auckland.ac.nz

Professor Yutaka KatoKobe University Graduate School of Business Administration2-1 RokkodaiNadaKobeJapanE-mail: ykoto@kobe-u.ac.jp