Performance Measurement in Dynamic Environments Special Issue Call for Papers - Management Accounting Research

Management Accounting Research
November 30, 2020
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Performance Measurement in Dynamic Environments


The 2020 PMA Conference and related Special Issue of MAR welcome research on performance measurement and management in a dynamic environment. Whereas the conference aims to offer a stimulating opportunity to present and discuss novel work in this area, the Special Issue of MAR welcomes paper submissions on this theme both within and outside of the PMA Conference route. 

A rich seam of prior work has highlighted and informed the need for performance measurement and evaluation systems to respond to external changes. Research suggests that there are several challenges in effectively designing and using these systems even in relatively stable environments, where an organization’s activities are comparatively predictable and disruptions limited. 

In a dynamic environment, designing effective performance management systems is inevitably even more challenging. The stream of research addressing this challenge is concerned with how performance measurement is or could be used in fast-moving environments. Technological disruptions; globalization (or recent impediments or reversals in some cases, such as ‘reshoring’ and ‘slowbalization’); new forms of collaboration between organizations in supply chains and in broader networks of organizations; availability of more data through social media and the Internet of Things, are but examples of such challenging contexts. 

There is a need for honing our knowledge to inform our understanding of the use of performance measurement and management in these settings. For this conference, our intent is to bring together studies at the leading edge of performance measurement and management. We are interested in the relationship between performance measurement and strategy; in the ways in which these systems operate in fluid and dynamic organizations; and how they are used in specific situations such as decision-making, monitoring, and control. We are also interested in different settings, both within and across organizations. We are interested in performance measurement in nonfinancial and financial dimensions (such as costs or profitability). Finally, we are interested in trends and developments, especially when conceptually engaged and connected with the literature. 

Topics captured by this call include, but are not limited to: 

· The use of different types of performance measurement systems for decision making in dynamic environments. 

· The role or use and usefulness of big data, machine learning, and other advanced technologies in performance measurement and management systems. 

· Integrated performance measurement and risk management systems. 

· The role of performance measurement in corporate governance.

· Performance measurement and management in supply chains and networks of organizations. 

· Performance measurement’s relationship with trust, risk, and management control.

· The use of technology and technological innovations in performance measurement systems, and how technology can help overcome the challenges of managing and controlling performance in dynamic environments. 

· Performance measurement and management to deal with dynamic tensions in organizations.

· The measurement of service performance. 

· Data protection and data security-related issues of performance measurement and related safeguards/risks and regulatory concerns and compliance.

· The predictive capacity of performance measurement systems. 

· The development and usage of performance measurement for organizational learning and, more generally, in capability development.

· The role of performance measurement in transformation programs, especially where there is a major change in strategy.

We welcome studies drawing on any relevant theoretical source discipline and employing any relevant research method, including case/field studies, surveys, archival studies, experiments, ethnographic and historical papers, as well as strongly conceptual descriptive work or thought pieces. 

The 2020 PMA Conference ( will be at the University of Groningen, the Netherlands, on September 13-16, 2020. After the conference, authors are welcome to submit their papers for consideration in a special issue of Management Accounting Research. Whereas the conference aims to offer a stimulating environment to present and receive feedback on novel work on the theme of performance measurement in dynamic environments, the Special Issue of MAR also welcomes papers on this theme outside of the PMA Conference route. 

Papers will be subject to MAR’s normal review process. Papers should be submitted online via MAR’s submission system (, but once inside the system, follow a designated Special Issue track. This “Performance Measurement in Dynamic Environments” Special Issue track will open on the MAR submission website on November 30, 2020. We anticipate that this track will remain open for about 6-9 months. It helps if authors also mention their intention to have their paper considered for the Special Issue track in their cover letter. 

Guest Editors for the Special Issue of MAR

Paula van Veen-Dirks (University of Groningen, The Netherlands) – 

Marc Wouters (Karlsruhe Institute of Technology, Germany) – 

Please contact them if you have any questions related to the special issue. 

Although first published as regular articles in MAR, accepted papers on this Special Issue track will eventually be available as a Virtual Special Issue. This means that accepted papers considered for this Special Issue are published and citable on a timely basis before they appear together in a virtual special issue.