JMAR 杂志Editorial_2015_Management-Accounting-Research

Management Accounting Research 26(2015)1–2

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Management Accounting

Research

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Editorial

The current issue of Management Accounting Research is the ?rst under my editorship.Although the sound of it may suggest something ‘new’,it shouldn’t,even though there are some new (although well-known)colleagues on the editorial team I want to introduce and welcome,as well as a few thoughts I will brie?y discuss by way of introduction.

When you take a look at the Editorial Board page in this issue you will notice some changes.At the top of the page you will see that I have increased the num-ber of Associate Editors to ?ve,on whose expertise with respect to important tasks,such as selecting reviewers and editorial decision making,I will fully rely because these ?ve colleagues represent a variety of scholarly back-grounds,experiences and interests across topics,methods and source disciplines,and because all ?ve are committed to a vision of Management Accounting Research as a home for diverse management accounting research broadly con-ceived.

John Christensen and Theresa Libby continue as Asso-ciate Editors.Margaret Abernethy,Henri Dekker and Martin Messner join the Journal’s editorial team as new Associate Editors.I look forward to working with them.As one of our ?rst team projects we decided to take a look at Management Accounting Research ’s Aims &Scope.Not surprisingly,we all believed that it was ?ne as it was and would not require anything beyond some tweaking to perhaps drive home even more the Journal’s diversity across all relevant dimensions of topics,methods,and disci-plinary lenses that one can use in management accounting research.We thus settled for:

Management Accounting Research aims to serve as a vehi-cle for publishing original scholarly work in the ?eld of management accounting.The Journal welcomes origi-nal research papers using archival,case,experimental,?eld,survey or any other relevant empirical method,as well as analytical modeling,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.

Management Accounting Research is a scholarly journal in the ?eld of management accounting,which behooves us to expect,align,and ?nd a proper balance between rigor and relevance.Indeed,as Bob Scapens mentioned in his ?nal editorial (Management Accounting Research ,25,December 2014,pp.245–250),one of the questions editors and reviewers often raise when they review papers is ‘So what?’.Like Bob,I would like to see rigorous management accounting research that carefully posits its implications.A different but possibly less elegant way to put this is to ask ‘Who cares?’.Why is the research interesting and important in both theory and practice?

The Aims &Scope should also be reassuring that it is the editorial team’s intention to continue to support the diver-sity in methods or approaches with which management accounting issues can be examined or critically illuminated.We listed several methods,and just to be sure,we even allowed for ‘any other relevant empirical method’in addi-tion to theory,framework or thought pieces,as well as substantive review articles,but also shorter papers such as comments or research notes.I hope that the commitment to continuing to welcome qualitative work is evident from the Aims &Scope statement as well as through the inclu-sion of pertinent Associate Editor expertise.All submitted,encouraged,or solicited work,however,will be subject to peer review.

To provide peer review of a high standard,I have consti-tuted what I believe is an excellent Editorial Board.Editorial Board members,as well as many ad-hoc reviewers,have played,and inevitably will continue to play,a crucial role in the ongoing development of the Journal and building its reputation.I am grateful to all continuing Editorial Board members for their service,and I welcome the colleagues who have just joined the Editorial Board.I believe that the Editorial Board represents a wide variety of interest areas,epistemological views,methodological approaches,and career experiences at universities located in differ-ent parts of the world.Building on this Editorial Board’s

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2Editorial/Management Accounting Research26(2015)1–2

strengths,as well as on a large pool of expert ad-hoc reviewers,my objective is to provide authors with care-fully prepared,developmental and constructive feedback on their papers.

With respect to the types of papers welcomed by Man-agement Accounting Research,the Aims&Scope list what can be classed as‘regular’papers,but also shorter papers such as comments or research notes,as well as review articles.Management Accounting Research will also con-tinue to consider suggestions for special https://www.360docs.net/doc/f415135368.html,ments would be papers that are not review articles but develop a focused argument on a particular issue or re?ections on the direction of the?eld or over-/under-researched areas, say.Substantive review articles would be typically com-missioned and be expected to make a contribution in their own right and be more than a summary or overview of the literature.Regardless of what exactly constitutes a‘paper’publishable in Management Accounting Research,we believe strongly that all work should be scholarly in nature and subjected to a peer review process that can offer develop-mental and constructive feedback.

The last sentence of the Aims&Scope then just reiterates not only the diversity of approaches,but also the diver-sity in the applications and implications of management accounting issues geographically as well as in all types of organizations,and not just‘?rms’.

Management Accounting Research has been doing very well,and the Associate Editor team and I are committed to the Journal’s established course and we are eager to?nd our collective feet.This means that we have signed up to work hard to try and support the needs of the Journal’s various stakeholders(authors,reviewers,readers,publisher),and in so doing create value by publishing original scholarly work in the?eld of management accounting that has impli-cations for management accounting theory and practice, for both producers and users of knowledge in this area.

Finally,I am indebted to Michael Bromwich and Bob Scapens who have edited Management Accounting Research since inception.I will still rely on them from time to time, and probably even more often than that such wording sug-gests,and so I am glad that they have both agreed to remain involved as Founding Editors,a role which I envision to be helpfully consultative on a variety of issues.

But I,and I assume the Associate Editors,need not be entirely altruistic.I believe that by editing Management Accounting Research we will be privileged to observe the current trends in topics,methods and approaches that the submitted papers to the Journal employ.Given the nature of the Editorial Board and reviewer capacity I alluded to above,we will also be privy to the reviews of those papers by the?eld’s experts.I reckon that this must be a unique window through which we will be fortunate to see the?eld. In return,I hope we will manage to be open to innovation and sensible risk taking while we seek to uphold rigorous academic standards.So,please,do send us your work.

Editor-in-Chief

Wim A.Van der Stede

London School of Economics,UK

E-mail address:W.Van-Der-Stede@https://www.360docs.net/doc/f415135368.html,