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Open research questions in Accounting and Organizational Management

188 gap statements mined from Accounting and Organizational Management papers in our 7.9M-paper local library, which holds 1,794 papers on the topic — drawn mostly from each paper's own stated research gap, future-work, challenge and limitation notes, and its abstract. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one.

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What the literature leaves open

  • Future studies could examine the effects of KM on firm performance in different contexts. Future research could investigate the role of other mediating mechanisms in the KM-performance relationship. Future studies could use longitudinal designs to examine the long-term effects of KM on firm performance.

    Knowledge Management, Strategic Management Accounting, and Management Control Systems as Pathways to Firm Performance: Evidence from Export-Oriented Manufacturing SMEs in Central Java, Indonesia · 2026 · DOI

  • The study highlights the need for robust accounting practices to address environmental sustainability threats.

    The Role of Environmental Management Accounting in Sustainability · 2024 · DOI

  • Study should extend to considering the role of organizational capabilities such as environmental managerial accounting in mediating the research model. There is need for research into the acceptance of environmental managerial accounting in the ever-changing business environment.

    The Role of Environmental Management Accounting in Sustainability · 2024 · DOI

  • The effectiveness of Strategic Management Accounting and Management Control Systems as mediating mechanisms in the knowledge-performance pathways is not well understood.

    Knowledge Management, Strategic Management Accounting, and Management Control Systems as Pathways to Firm Performance: Evidence from Export-Oriented Manufacturing SMEs in Central Java, Indonesia · 2026 · DOI

  • Existing research on controllers' involvement in strategy development has identified several antecedents but has not explored the role of sophisticated management accounting information systems (MAIS).

    Management accounting information systems sophistication, family control, and controller involvement in strategy development · 2026 · DOI

  • The research aims to address gaps in understanding how MCS enhances both financial and non-financial performance through cultural mechanisms, a critical yet underexplored dynamic in heritage-based industries.

    The Performance Impact of Management Control Systems: Assessing the Mediating Role of Organizational Culture · 2025 · DOI

  • The study adds to the limited research on the individual-level benefits of perceived formal and informal BPF as complementary mechanisms for improving doctor-managers' attitudes toward the budget-holder role.

    The complementary effects of formal and informal budgetary performance feedback on doctor-managers' responsibilities · 2025 · DOI

  • However, little is known about the role of innovation in shaping inter-organisational relationships.

    Exploring innovation across organizations: the role of contracts and management controls · 2025 · DOI

  • Although companies that implement Beyond Budgeting may reintroduce budgets, how companies returning to traditional budgeting maintain Beyond Budgeting elements and incorporate them into the budgeting process has not been previously studied.

    Moving beyond Beyond Budgeting: A Case Study of the Dynamic Interrelationships between Budgets and Forecasts · 2024 · DOI

  • Accounting employees may lack the necessary knowledge and skills in flexible budgeting. Companies may struggle to develop budgeting systems that are responsive to business condition fluctuations and market changes. The training program needs to be effective in enhancing participants' understanding and implementation of flexible budgeting concepts.

    Penyuluhan Penyusunan Anggaran Fleksibel bagi Karyawan Perusahaan Bagian Akuntansi di Jakarta · 2026 · DOI

  • There is a need for accounting professionals to have a combination of technical skills and business understanding. Flexible budgeting is crucial in corporate financial management, but accounting employees may lack the necessary knowledge and skills.

    Penyuluhan Penyusunan Anggaran Fleksibel bagi Karyawan Perusahaan Bagian Akuntansi di Jakarta · 2026 · DOI

  • No study examines how to handle variable, seasonal, or perishable material costs—critical for floristry—within ABC or spreadsheet costing frameworks; existing work focuses on stable raw materials in agriculture, manufacturing, and extraction industries.

    Management Accounting of Design and Prepress Costs in the Printing Industry · 2026 · DOI

  • The study suggests that future research should focus on the implementation of MFCA in different industries and companies.

    The Effectiveness of Implementation Material Flow Cost Accounting (MFCA): A Case Study in The Standard Concrete Company in Duhok · 2026 · DOI

  • The lack of a web-based inventory application. The limitations of the existing desktop-based, offline, and non-integrated inventory management system.

    Modernization of Regional Government Inventory Management: A Community Service Activity at the Regional Financial and Asset Management Agency of Karo Regency · 2026 · DOI

  • Limited recognition and valuation of intangible assets. Poor data quality and insufficient automation of information collection. Narrow reliance on traditional financial metrics.

    Measuring business performance through a financial perspective: Challenges and opportunities for improvement in modern organizations · 2026 · DOI

  • Future research should focus on developing more comprehensive and integrated approaches to measuring business performance. It should explore the use of advanced analytics and automated data collection in improving the valuation of intangible assets. Future research should also investigate the application of the Balanced Scorecard in different organizational contexts.

    Measuring business performance through a financial perspective: Challenges and opportunities for improvement in modern organizations · 2026 · DOI

  • The research highlights the need for modern cost-management approaches to improve industrial efficiency and support sustainable performance.

    Strategic Cost Management and Industrial Efficiency: Evidence from Target Costing in an Iraqi Manufacturing Enterprise · 2026 · DOI

  • There is a lack of research on cost management practices in locally owned hotels in Asian markets. The study aims to fill this gap by investigating cost management practices in locally owned hotels in southern Thailand.

    ROLES OF COST MANAGEMENT PRACTICES IMPLEMENTATION OF LOCALLY OWNED HOTELS IN THE SOUTH OF THAILAND · 2026 · DOI

  • Enterprise Resource Planning (ERP) adoption has been extensively studied in large manufacturing and multinational enterprises; however, empirical evidence from regional automotive retail dealerships in developing economies remains scarce.

    Transformasi tata kelola keuangan berbasis enterprise resource planning: Studi kasus implementasi Sistem Kanadi pada Dealer Honda Nusantara Sakti Manado · 2026 · DOI

  • The statistical tests used are essentially descriptive and do not allow for the establishment of causality. The sample is limited to the city of Beni, which restricts the generalization of the results to the entire Congolese ESURSI.

    Défis de l’organisation comptable et incidences sur la gouvernance financière des institutions d’enseignement supérieur et universitaire de la ville de Beni · 2026 · DOI

  • While qualitative studies debate whether sophisticated MAIS enable greater controller involvement in strategy development, findings remain inconclusive.

    Management accounting information systems sophistication, family control, and controller involvement in strategy development · 2026 · DOI

  • Research shows that companies that have a strong customer orientation tend to have better organizational performance because they are able to build long-term relationships with consumers (Mio, Costantini, & Panfilo, 2022). Furthermore, the customer perspective in the Balanced Scorecard helps companies to connect marketing strategies with the overall operational performance of the organization.

    Implementation of the Balanced Scorecard in Improving Business Unit Performance in the Indonesian Manufacturing Industry · 2026 · DOI

  • The study was geographically limited to The Standard Concrete Company in Duhok. The study focused on financial statements and related financial and non-financial reports for the year 2024.

    The Effectiveness of Implementation Material Flow Cost Accounting (MFCA): A Case Study in The Standard Concrete Company in Duhok · 2026 · DOI

  • Limited institutional capacity to maintain and develop the system. Data security risks due to potential virus attacks and hardware failures.

    Modernization of Regional Government Inventory Management: A Community Service Activity at the Regional Financial and Asset Management Agency of Karo Regency · 2026 · DOI

  • While ABC implementations report improvements in cost accuracy and pricing decisions, none of the provided studies validates a costing tool through direct feedback from small business sellers or measures adoption barriers and usability in a non-manufacturing, craft-based context.

    Management Accounting of Design and Prepress Costs in the Printing Industry · 2026 · DOI

Most-cited papers in Accounting and Organizational Management

Most recent work

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Open questions raised by papers listed on this page include: (1) Future studies could examine the effects of KM on firm performance in different contexts (“Knowledge Management, Strategic Management Accounting, and Management Control…”, 2026); (2) There is a need for accounting professionals to have a combination of technical skills and business understanding (“Penyuluhan Penyusunan Anggaran Fleksibel bagi Karyawan Perusahaan Bagian…”, 2026); (3) The study suggests that future research should focus on the implementation of MFCA in different industries and companies (“The Effectiveness of Implementation Material Flow Cost Accounting (MFCA): A…”, 2026); (4) Future research should focus on developing more comprehensive and integrated approaches to measuring business performance (“Measuring business performance through a financial perspective: Challenges and…”, 2026); (5) There is a lack of research on cost management practices in locally owned hotels in Asian markets (“ROLES OF COST MANAGEMENT PRACTICES IMPLEMENTATION OF LOCALLY OWNED HOTELS IN…”, 2026). 188 gap statements have been mined from Accounting and Organizational Management papers in our 7.9M-paper local library, which holds 1,794 papers on the topic; the gaps come from whichever of those papers state one. They are mostly the research gaps the authors state and the papers' abstracts, plus future-work, limitations and challenges passages. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one, so you can read the original claim in context.

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