The New Management Accounting Ecosystem: A Retrospective View and Path to the Future

Abstract

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.

Citation

Akroyd, C., Dow, K.E., Drake, A. and Wong, J. (2023), "The New Management Accounting Ecosystem: A Retrospective View and Path to the Future", Akroyd, C. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 35), Emerald Publishing Limited, Leeds, pp. 1-18. https://doi.org/10.1108/S1474-787120230000035001