In this editorial, as the Joint Editors of Management
Accounting Research we emphasise and celebrate the
breadth of research in the field of management accounting,
but at the same time we point to some dangers which the
future might hold; especially in view of the performance
measurement systems which are increasingly being used
by universities in many countries to evaluate research output,
and the impact that these systems could have on the
research undertaken by individual researchers. We believe
there is a danger that the current emphasis on research
rankings (including journal rankings) could constrain creativity
and innovation in the future, as researchers ‘play it safe’ and make only marginal contributions to existing
research, rather than seeking to undertake research which
fundamentally questions existing thinking and develops
new knowledge in the area. We will return to this issue
later; in the meantimewe will summarise the papers which
have been published in Management Accounting Research
over the past two decades.