Management Accounting Research aims to serve as a vehicle for publishing original scholarly work in the field of management accounting. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method, as well as analytical modelling, framework or thought pieces, substantive review articles, and shorter papers such as comments or research notes subject to peer review. The Journal provides an international forum for the dissemination of original scholarly contributions drawing on any relevant source discipline suitable to examine and elicit novel implications for management accounting practices or systems in use in any type of organization globally.