Resources & Publications

 Management Accounting Quarterly Fall 2009

Fall 2009
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Using pEOQ to Help Save American Automakers
By James Low, Ph.D.; Savya Rafai; and Audrey Taylor, Ph.D.
Although Ford, Chrysler, and GM are beginning to make some headway and experience better times financially, there are still many things they could do to cut expenses without sacrificing quality, safety, or reliability. The authors propose using the prototype Economic Order Quantity (pEOQ) model to reduce the number of automobile prototypes built each year that are used in testing as well as the number of tests needed.

Using Technology to Teach Joint Product Costing
By Roger B. Daniels, Ph.D., and A. James McKee, Ph.D.
Students often find it difficult to grasp the complexities of cost allocation among products because joint product costing can be confusing when taught in the traditional textbook and classroom lecture manner. The authors suggest using the JPC Simulator, a Flash-based simulation featuring interactive, graphical depictions, to teach the basic concepts.

Predicting Management Fraud in IPO Companies
By Todd A. Shawver, DBA, and Tara J. Shawver, DBA, CMA
Do managers with a higher equity stake in a soon-to-be-public firm have more of an incentive to manipulate numbers to impress potential shareholders? Is a board of directors whose members are well versed in finance more ethical than one with a lack of expertise? The authors found some results from their survey that might surprise you.

Zen Accounting: How Japanese Management Accounting Practice Supports Lean Management
By Robert Hutchinson, Ph.D., and Kun Liao, Ph.D., CQE
After discussing the roots of capacity accounting and lean management, the authors demonstrate how the two concepts are at odds, discuss the relationship between Japanese cost accounting practice and lean management, and offer implications for management accounting practice within lean U.S. organizations.

Are Employees Buying the Balanced Scorecard?
By Clement C. Chen, Ph.D., CPA, and Keith Jones, Ph.D., CPA
The authors conducted a study to examine how employees are reacting to using the balanced scorecard to measure their performance. They found that, overall, there is room for improvement in scorecard implementation, particularly with regard to inducing employee buy-in and developing the culture necessary for success.

The Ethics of Earnings Management: Perceptions after Sarbanes-Oxley
By Lawrence P. Grasso, DBA, CPA; Patricia A. Tilley, Ph.D.; and Richard A. White, CMA, CFM, CPA, CIA, CFP, CFE
How ethical do accounting professionals and students view earnings management practices? The authors surveyed two groups: students and professionals who were in the accounting-scandal-filled era before the Sarbanes-Oxley Act (SOX) was passed and those who have been in the post-SOX era. The results are interesting.


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