General Guidelines for Authors (Academic Paper Sessions)

The academic paper sessions at the main conference consistently serve as the focal point of the APMAA annual conferences. As in previous years, these sessions encompass many subject areas this year, inviting submissions on diverse accounting topics detailed in the “Primary and Secondary Subject Areas of the Academic Paper Sessions” document. Following the conference theme, “Management Accounting: A Decision-Support Tool for Sustainable Development and the Digitalization of Business Processes,” subject area 01 has been revised to reflect this central theme. Authors are encouraged to submit papers utilizing various methodologies, including empirical (such as case studies, surveys, interviews, and observations), quantitative (including modeling, simulations, and statistical analysis), or conceptual (such as literature review, theoretical analysis, and conceptual modeling) approaches.

1. Management Accounting: A Decision-Support Tool for Sustainable Development and the Digitalization of Business Processes (accommodate a Conceptual, Empirical, Quantitative study)

• Sustainable decision-support systems in management accounting
• Sustainable business performance measurement in management accounting
• Information management and analytics for sustainability
• Building digital competencies for sustainability
• Management accounting for sustainable development and digitalization

2. Cost Management and Manufacturing Industries

• Cost accounting
• Supply chain management
• Production management
• The changing roles of management accounting in Industry 4.0

3. Performance Management

• Performance management systems and budgeting in an uncertain environment
• Data analytics, enterprise planning, and performance management
• Performance appraisal and incentives
• Multi-criteria decision-making and accounting
• Impacts of management accounting practices on forecast-based business valuation

4. Strategic Management Accounting

• Factors influencing the deployment of SMA techniques
• Strategic planning and performance management
• Profit-sharing within a supply chain
• Accounting for servitization business models
• Accounting for start-up and unicorn companies
• Intellectual capital, intangibles, and knowledge management

     5. Management Accounting for Multinational Enterprises

• Transfer pricing
• International tax planning
• Performance management in MNEs
• Management accounting roles and risk management in a borderless business environment

6. Management Accounting for State-owned Companies, Public Sector, and Non-profit Organizations (NPOs)

• Management accounting in state enterprises
• Open data management for the government
• Management accounting for the third sector (NPOs and civil societies)

7. Management Accounting for SMEs and Family Businesses

• Decision-making in publicly traded vs. private companies
• Issues of business continuity and succession
• Tax planning for the family business

8. Business Reporting and Communication

• Financial reporting and business communication
• Impact of IFRS on corporate management
• Corporate social responsibility (CSR) accounting
• Social, environmental, and sustainability management (SDGs) accounting

9. Business Ethics and Internal Control

• Internal control and accountability
• Business ethics and fraud prevention and detection
• Corporate governance

10. Mathematical Models in Accounting

• Contract theory
• Capital market
• Disclosure
• Product market competition

11. Comparative (Cross-cultural) Management Accounting

• Cross-cultural comparison
• Cross-national comparison

12. Management Accounting of Islamic Business

• Management accounting of Islamic finance and banking
• Electronic transactions in Islamic banks and markets
• Islamic financial industries and sustainable development
• Sukuk, wakaf, and zakat management

13. Management Accounting Education and History

• Accounting education
• History of accounting discipline
• History of management accounting practices

14. Other Management Accounting Issue