Science AI Journal
Business, Management and Accounting · Research topic

Open research questions in Accounting and Organizational Management

201 unresolved questions extracted from the limitations and future-work sections of 1,521 Accounting and Organizational Management papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • 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

  • 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

  • Practical implications Our findings suggest that aligning budget and forecast design is insufficient, on its own, to increase MC effectiveness; it depends on how forecasts are used.

    Budget–forecast responsiveness, forecast use and management control effectiveness · 2026 · DOI

  • In reviewing the literature, it is noteworthy that accountancy history is scarcely addressed; there are only a small number of books and works that cover the topic.

    ORIGINS OF ACCOUNTING THEORY · 2026 · DOI

  • Purpose Strategies often fail to deliver expected performance, yet the mechanisms linking business strategy (BS) to firm performance (FP) remain unclear.

    How strategy becomes performance: execution consistency and performance management systems as transmission mechanisms · 2026 · DOI

  • with accounting systems are intertwined the way organizations function, and they (Thompson, ments body of research (Fry, 1982; Daft & Macin- among depart- 1967). Although a growing be- the relationship supports in conjunction with their organi- 1979; can be studied (Waterhouse zational setting Otley, 1980; Ewusi-Mensah, al., 1983; Burchell et al., 1980; Merchant, Hopwood, 1984; 1983; Gordon & Narayanan, Govindarajan & Gupta, 1985). The purpose of & Tiessen, 1981; Birnberg 1981; et the research reported here is to explore the rela- tionship partmental tem design. of one such interdependence characteristic -and - control de- sys- tween organization design and environment or interdependence among depart- is an area of potential new insight into the technology, ments design of control systems within organizations.

    Management control systems and departmental interdependencies: An empirical study · 1987 · DOI

  • While Excel Solver and spreadsheet optimization have been demonstrated for recipe costing and logistics in food processing, and Google Spreadsheet has been applied to agricultural cost tracking, no study documents the design and validation of a dedicated Excel-based costing tool tailored to the specific workflows and cost structures of flower bouquet production and pricing.

    Introducing Integer Modeling with Excel Solver · 2006 · DOI

  • the Wu, W., Gao, Y., & Liu, Y. (2024). Assessing the impact of big data analytics capability on radical innovation: is business intelligence always a path?. Journal of Manufacturing Technology Management, 35(5), 1010-1034. https://doi.org/10.1108/jmtm-12-2023- 0532 Yusof, A. and Ahmad, M. (2024). Unlocking HR’s Hidden Treasure on Innovation Capability: The Mediating Role of Knowledge Management Capacity. Information Management and 282-298.

    Integrating Management Accounting and Business Analytics to Improve Innovation Capability · 2026 · DOI

  • The study identifies a gap in the literature on the implementation of the Balanced Scorecard in the Indonesian manufacturing industry. There is a need to examine the relationship between the four BSC perspectives and business unit performance in this context.

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

  • satisfaction, customer retention, market share, and the quality of the products produced by the company. 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. The integration between customer orientation and business strategy allows companies to increase the value provided to customers while strengthening the company's position in the market. Research conducted by Endrikat, Guenther, and Hoppe (2020) shows that increased customer satisfaction has a positive relationship with a company's financial performance in the long run. Therefore, the customer's perspective is one of the important components in the Balanced Scorecard that contributes to improving the performance of business units. H3: The customer's perspective in the Balanced Scorecard has a positive effect on the performance of the business unit. Internal Business Process Perspective in Balanced Scorecard The perspective of internal business processes in the Balanced Scorecard focuses on the effectiveness and efficiency of the operational processes carried out by the company in producing products or services. This perspective emphasizes the importance of optimizing production processes, quality control, and innovation in business processes to improve organizational performance. In the manufacturing industry, internal business processes have a very important role because they are directly related to production efficiency, cost control, and the quality of the products produced. Research shows that companies that are able to improve the efficiency of internal business processes tend to have higher productivity levels and are able to increase competitiveness in the global market (García-Sánchez & García-Meca, 2020). In addition, the internal business process perspective also includes innovation activities that allow companies to develop new products as well as improve the quality of existing products. Innovation in internal business processes assists companies in creating a sustainable competitive advantage and improving overall organizational performance. Research conducted by Banker, Mashruwala, and Tripathy (2021) shows that increasing the efficiency of internal business processes has a positive relationship with improving the company's operational performance. Thus, the perspective of internal business processes is one of the important factors in the framework of the Balanced Scorecard that affects the performance of business units.

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

  • The study is limited to quantitative and mixed-method approaches. The study excludes purely qualitative research. The study does not provide a comprehensive analysis of the relationship between internal control, management control systems, and financial performance.

    The Impact of Internal Control and Management Control Systems on Financial Performance, with Operational Efficiency as a Mediating Variable: A Systematic Literature Review · 2026 · DOI

  • The study suggests that future research should focus on the addition of independent variables, moderation variables, and mediation variables. The study suggests that future research should expand the sector, observation period, and use more robust analysis methods.

    The Impact of Internal Control and Management Control Systems on Financial Performance, with Operational Efficiency as a Mediating Variable: A Systematic Literature Review · 2026 · 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

  • Intensified competition and volatile market dynamics. The need to strengthen sustained organizational performance. The importance of considering interdependencies among critical success factors in performance management.

    A DEMATEL-enhanced Balanced Scorecard procedure for sustainability-aware performance management in manufacturing enterprises · 2026 · DOI

  • Many performance management systems continue to overemphasize financial outcomes and treat critical success factors as largely independent. There is a need for a strategy-oriented and case-grounded procedure that combines a sustainability-aware Balanced Scorecard structure with DEMATEL.

    A DEMATEL-enhanced Balanced Scorecard procedure for sustainability-aware performance management in manufacturing enterprises · 2026 · DOI

  • The lack of clear logic across indicators in public hospitals. The need to demonstrate accountability and performance discipline in public hospitals. The challenge of developing a structured performance system that fits local constraints and governance requirements.

    Balanced Scorecard Development Using Nine Steps to Success™ at RSUD Jampangkulon · 2026 · DOI

  • The lack of a structured performance system in public hospitals. The need for a more workable and structured strategic performance framework for RSUD Jampangkulon.

    Balanced Scorecard Development Using Nine Steps to Success™ at RSUD Jampangkulon · 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

  • The study recommends expanding the application of MFCA in other industrial firms. 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

  • Manual data exchange. 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

  • 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 study identifies a gap between the actual production costs and market-based target costs in industrial enterprises. 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

Most-cited papers in Accounting and Organizational Management

Most recent work

Find a gap in your own Accounting and Organizational Management sub-topic

This page shows what the Accounting and Organizational Management literature already flags as unresolved. To narrow it to your specific question, run the guided finder — it searches the gap library on demand and checks candidates against 250M+ OpenAlex works.

Open the Research Gap Finder →

Related topics in Business, Management and Accounting

Job Satisfaction and Organizational Behavior
1,548 open questions
Management and Organizational Studies
874 open questions
Entrepreneurship Studies and Influences
863 open questions
Corporate Social Responsibility Reporting
738 open questions
Consumer Behavior in Brand Consumption and Identification
736 open questions
Environmental Sustainability in Business
612 open questions
Management and Marketing Education
602 open questions
International Business and FDI
584 open questions
201 open questions have been extracted from the limitations and future-work passages of 1,521 Accounting and Organizational Management papers in our library. Each one below links back to the study that raised it, so you can read the original claim in context.

Tools for your next paper

Gaps & Literature SearchFind open questions in any field — 120,000+ open gaps mined from our own library.Pre-CheckIs your paper ready? A Tier 1–5 acceptance probability in seconds.Journal FinderA ranked shortlist of target journals from a 17,500-venue index.Duplicate Publication CheckerCheck prior-publication & salami-slicing risk across 8 sources.Citation GeneratorFreeA DOI or title → APA, MLA, Vancouver, Chicago, BibTeX, RIS. No signup.Graphical Abstract MakerFreeTurn your findings into a colorblind-safe graphical abstract.

Compare the category — Honest roundups of the AI research tools, ours listed alongside the alternatives.

Command palette

Jump anywhere, run any action.