管理會計研究的目的是作為出版管理會計領域原創學術著作的載體。該雜志歡迎使用檔案、案例、實驗、實地、調查或任何其他相關經驗方法的原始研究論文，以及分析模型、框架或思想文章、實質性評論文章，以及經同行評審的評論或研究筆記等較短的論文。該雜志提供了一個國際論壇，以傳播原始的學術貢獻，利用任何相關的來源學科，適合審查和引出新的含義，管理會計實踐或系統在全球任何類型的組織中使用。

Management Accounting Research aims to serve as a vehicle for publishing original scholarly work in the field of management accounting. The Journal welcomes original research papers using archival, case, experimental, field, survey or any other relevant empirical method, as well as analytical modelling, framework or thought pieces, substantive review articles, and shorter papers such as comments or research notes subject to peer review. The Journal provides an international forum for the dissemination of original scholarly contributions drawing on any relevant source discipline suitable to examine and elicit novel implications for management accounting practices or systems in use in any type of organization globally.