Resources & Publications

Fall 2013
Click on article titles to download PDF files.


Transitioning from Practice to Academia:
Examining the Interest of Accountants

By Douglas M. Boyle, DBA, CMA, CPA; Brian W. Carpenter, Ph.D., CMA; Dana R. Hermanson, Ph.D.; and Michael O. Mensah, Ph.D.
The increasing shortage of accounting faculty is a growing concern to the accounting profession and academia in the United States. A survey of IMA® members reveals that there are misconceptions among practitioners about the transition into academia. Overall, there is only a modest degree of awareness that a shortage exists and a perception that the average base salary of an assistant accounting professor is significantly lower than it really is.

You Should Have Seen that Volume Variance Coming!
By Kenneth Snead, Ph.D.; David Stott, Ph.D., CPA;
and Andy Garcia, Ph.D., CPA

It can be difficult to estimate volume variances, but knowing what to look for and how to manage all the pieces will help you plan for the long term. You can learn to anticipate certain components of the volume variance by examining the causes related to seasonality, growth, and nonuse.

Making the Most of Knowledge Sharing
By R. Cameron Cockrell; Shani N. Robinson, CPA; and Dan N. Stone
Organizations are only as good as their collective knowledge base. An open environment that encourages knowledge sharing is the key to fostering innovation and creating a competitive landscape. A survey of those who hold the CMA® (Certified Management Accountant) credential reveals how well U.S. organizations are mining this important resource.


Join Today

Start receiving the value enjoyed by more than 70,000 accounting professionals worldwide. Join now.

If you are already an IMA member, please log in now.


Click here to subscribe to Management Accounting Quarterly as a nonmember for $60.

For questions about subscriptions and academic use, please contact:

Alice Schulman
(800) 638-4427, ext. 1547
From outside the U.S.:

© 1997–2014, Institute of Management Accountants, Inc.   10 Paragon Drive, Suite 1, Montvale, NJ 07645-1760   (800) 638-4427 or +1 (201) 573-9000 

Site Map  |  Site Help and FAQ  |  IMA Policies