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Innovations and Challenges in Management Accounting
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Innovations and Challenges in Management Accounting

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Business and Entrepreneurship".

Deadline for manuscript submissions: 31 July 2025 | Viewed by 2905

Special Issue Editors

Dr. Davood Askarany

E-Mail Website
Guest Editor
Business School, Accounting and Finance, The University of Auckland, Auckland 1010, New Zealand
Interests: diffusion of innovation; management accounting; performance measurement; activity-based costing (ABC); balanced scorecard
Special Issues, Collections and Topics in MDPI journals
Prof. Dr. Hassan Yazdifar

E-Mail Website
Guest Editor
College of Business, Law and Social Sciences, University of Derby, Derby, UK
Interests: organisational learning; organisation change management and adopting innovative practices to improve performances in commercial and service organisations both in public and private sectors and also higher education; R&D and health economics
Special Issues, Collections and Topics in MDPI journals
Prof. Dr. Youngsik Kwak

E-Mail Website
Guest Editor
Department of Accounting, Economics and Finance, College of Business, Delaware University, Dover, DE 19901, USA
Interests: corporate finance; international finance and trade; mergers and acquisitions; investments; financial markets; financial statements analysis; credit default swap

Special Issue Information

Dear Colleagues,

The Journal of Risk and Financial Management (ISSN 1911-8074) invites submissions for Special Issues on contemporary management and financial accounting topics. We seek contributions that explore the latest innovations and challenges in these fields, particularly those intersecting with finance, economics, and risk management. Potential themes include the following:

  • Digital Transformation in Management Accounting: The impact of digital technologies such as AI, blockchain, and big data analytics on management accounting practices and decision-making processes.
  • Sustainability and Environmental Management Accounting: Integrating sustainable practices within management accounting to support environmental accountability and corporate social responsibility.
  • Risk Management and Control Systems: New approaches to risk assessment and control mechanisms in management accounting, focusing on enhancing organizational resilience.
  • Behavioral Management Accounting: Insights into how cognitive biases and behavioral factors influence management accounting practices and financial decision-making.
  • Performance Measurement and Management: Advanced techniques for performance measurement and their implications for strategic management and organizational efficiency.
  • Ethics and Governance in Management Accounting: The role of ethical standards and governance frameworks in shaping management accounting policies and practices.
  • Corporate Governance: Examination of governance mechanisms and their impact on financial transparency and accountability.
  • Accounting Conservatism: The role of conservative accounting practices in financial reporting and risk management.
  • Earnings Quality and Management: Analysis of factors affecting earnings quality and strategies for earnings management.
  • Cost Stickiness: Investigating the behavior of costs in response to changes in business activity.
  • Stock Liquidity: The relationship between accounting information and stock market liquidity.
  • Annual Board Report Readability: Assessing the readability of annual board reports and the implications for investor decision-making.
  • Auditing: Innovations and challenges in auditing practices, focusing on enhancing financial statement accuracy and reliability.

Submissions should provide comprehensive experimental details to ensure the reproducibility of results. This Special Issue aims to advance the fields by disseminating cutting-edge research that aligns with the journal’s scope, fostering a deeper understanding of the evolving landscapes of management and financial accounting.

Dr. Davood Askarany
Prof. Dr. Hassan Yazdifar
Prof. Dr. Youngsik Kwak
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • digital transformation in management accounting
  • sustainability and environmental management accounting
  • behavioral management accounting
  • performance measurement and management
  • ethics and governance in management accounting
  • corporate governance
  • accounting conservatism
  • earnings quality and management
  • stock liquidity
  • annual board report readability
  • auditing

Benefits of Publishing in a Special Issue

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  • Greater discoverability: Special Issues support the reach and impact of scientific research. Articles in Special Issues are more discoverable and cited more frequently.
  • Expansion of research network: Special Issues facilitate connections among authors, fostering scientific collaborations.
  • External promotion: Articles in Special Issues are often promoted through the journal's social media, increasing their visibility.
  • e-Book format: Special Issues with more than 10 articles can be published as dedicated e-books, ensuring wide and rapid dissemination.

Further information on MDPI's Special Issue polices can be found here.

Published Papers (4 papers)

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Research

20 pages, 678 KiB  
Article
Exploring the Intersection of Contemporary Management Accounting Practices and Accounting Information Systems: The Impact on Hotel Performance
by Ioannis Ε. Diavastis
J. Risk Financial Manag. 2024, 17(11), 516; https://doi.org/10.3390/jrfm17110516 - 17 Nov 2024
Viewed by 306
Abstract
Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers’ need for accurate and timely information. Consequently, they contribute to optimal decision-making that enhances firms’ efficiency and competitiveness, leading to improved organizational performance. Simultaneously, [...] Read more.
Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers’ need for accurate and timely information. Consequently, they contribute to optimal decision-making that enhances firms’ efficiency and competitiveness, leading to improved organizational performance. Simultaneously, the success of Accounting Information Systems (AIS) is essential, as they improve the quality of information and reporting. In information- and competition-intensive environments such as the hotel industry, AIS user satisfaction, as an indicator of AIS success, can play a decisive role in the effective use of contemporary MAPs. The purpose of this paper is to explore the relationship between contemporary MAPs usage and hotel performance, and to investigate the moderating role of AIS user satisfaction. Using hierarchical multiple regression analysis, the findings indicate that the interaction of contemporary MAPs usage and AIS user satisfaction results in improved hotel performance. This study contributes to the current knowledge by developing a framework of the relationship of Management Accounting and Information Technology, through the lens of Contingency Theory and the Information Systems Success Model of DeLone and McLean. Additionally, the findings provide managerial implications for financial managers and IS developers. Full article
(This article belongs to the Special Issue Innovations and Challenges in Management Accounting)
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18 pages, 647 KiB  
Article
Optimizing Business Performance Through Effective Accounting Information Systems: The Role of System Competence and Information Quality
by Alaa Fathy Zohry and Ahmed Abdullah Saad Al-Dhubaibi
J. Risk Financial Manag. 2024, 17(11), 515; https://doi.org/10.3390/jrfm17110515 - 16 Nov 2024
Viewed by 390
Abstract
In today’s competitive business environment, accounting information systems (AISs) are crucial for organizations seeking to enhance decision making and improve performance. This study investigates the interplay between AIS competence, information quality, and system effectiveness and their collective impact on business performance within Saudi [...] Read more.
In today’s competitive business environment, accounting information systems (AISs) are crucial for organizations seeking to enhance decision making and improve performance. This study investigates the interplay between AIS competence, information quality, and system effectiveness and their collective impact on business performance within Saudi Arabian companies. Using a quantitative approach, data were collected from 123 manufacturing and service firms through a structured questionnaire. Employing structural equation modeling (SEM), this study elucidates the direct and mediating effects of AIS attributes on organizational outcomes. The findings indicate that system competence has a direct positive effect on both information quality and AIS effectiveness. Information quality, in turn, positively influences AIS effectiveness and business performance. Additionally, AIS effectiveness was found to have a direct positive impact on organizational performance. This study provides valuable insights for managers seeking to optimize AIS investments and emphasizes the importance of integrating high-quality information systems to achieve strategic and operational goals. The results offer a detailed understanding of AIS dynamics, particularly within the context of emerging markets, and contribute to the broader discourse on technology-driven business performance enhancement. Full article
(This article belongs to the Special Issue Innovations and Challenges in Management Accounting)
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19 pages, 337 KiB  
Article
The Determinants and Information Effects of Earnings Announcement Date Variability
by Sanghyuk Byun, Kristin C. Roland and Dongchang Kang
J. Risk Financial Manag. 2024, 17(10), 462; https://doi.org/10.3390/jrfm17100462 - 11 Oct 2024
Viewed by 697
Abstract
Prior research finds mixed evidence that firms strategically manage their earnings announcement timing to either highlight or obscure financial information. While most prior studies focus on the specific timing and the nature of individual earnings announcements, we instead focus on the variability of [...] Read more.
Prior research finds mixed evidence that firms strategically manage their earnings announcement timing to either highlight or obscure financial information. While most prior studies focus on the specific timing and the nature of individual earnings announcements, we instead focus on the variability of firms’ annual earnings announcement dates (hereafter referred to as EADs) over a span of time. Using archival data collected from I/B/E/S and Compustat, we find that firms with fewer resources, weaker internal monitoring systems, and greater financial uncertainty are much more likely to exhibit increased EAD variability. Furthermore, we provide substantial evidence that the capital market’s response to earnings is noticeably weaker when a firm’s EAD variability is higher. Additional in-depth analysis reveals that firms exhibiting higher EAD variability tend to report significantly lower future performance in both the short- and long-term horizons. Consequently, while managers might intentionally alter an earnings announcement date to exploit variations in investor attention, this comprehensive study provides significant evidence that they should also consider how the market perceives and interprets the overall EAD variability. This understanding is crucial to improve strategic financial communication and maintain investor trust. Full article
(This article belongs to the Special Issue Innovations and Challenges in Management Accounting)
21 pages, 322 KiB  
Article
Effect of Earnings Management on Earnings Quality and Sustainability: Evidence from Gulf Cooperation Council Distressed and Non-Distressed Companies
by Khaled Aljifri and Tariq Elrazaz
J. Risk Financial Manag. 2024, 17(8), 348; https://doi.org/10.3390/jrfm17080348 - 12 Aug 2024
Cited by 1 | Viewed by 1138
Abstract
This study evaluates the effect of earnings management on earnings quality and sustainability in the GCC region, particularly in distressed and non-distressed companies. Studies on earnings quality and sustainability have mostly concentrated on developed markets, with little attention paid to emerging markets like [...] Read more.
This study evaluates the effect of earnings management on earnings quality and sustainability in the GCC region, particularly in distressed and non-distressed companies. Studies on earnings quality and sustainability have mostly concentrated on developed markets, with little attention paid to emerging markets like the GCC region. This research is the first to examine how manipulating earnings impacts the quality and sustainability of earnings in distressed and non-distressed companies. This study utilized a unique dataset that represents the GCC region, which has a specific socio-cultural context. We collected data from 839 publicly listed companies in the GCC region between 2011 and 2022 using DataStream®, WorldScope (WS), and Refinitiv Eikon. To test our hypotheses and ensure accuracy, we used three types of regressions (the fixed effects model, OLS, and 2SLS) and conducted robustness and endogeneity tests. The results of this study indicate that accruals-based earnings management has a negative impact on earnings quality for distressed and non-distressed firms but a positive effect on earnings sustainability for both types of companies. The results of this study also find variations in earnings management practices across industries. These findings provide valuable guidance for auditors, investors, and other stakeholders to evaluate the earnings quality and sustainability of distressed and non-distressed companies, benefiting the GCC economy and similar economies. Full article
(This article belongs to the Special Issue Innovations and Challenges in Management Accounting)
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