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The Actions-to-Value Framework: Linking Managerial Behavior to Organizational Value
By Brian Ballou, Ph.D.; Dan L. Heitger, Ph.D.; and Thomas D. Schultz, Ph.D.
Managers often operate without knowing how their actions will impact their organization’s bottom line and long-term success. The authors have developed a tool that will help managers understand the series of relationships that connect their actions to the ultimate creation of value and help motivate them to demonstrate the necessary behaviors to succeed.
Making Money from Available Capacity: A Proposed Model for Fostering Innovation
By James T. Low, Ph.D.; Savya Rafai; and Audrey Taylor, Ph.D.
Many organizations lack an effective way to accept, evaluate, and make use of unprompted ideas from employees, particularly from those at the lower level. In this case study from the automotive industry, the authors offer a framework that would enable companies and others to take advantage of such situations and not miss out on some excellent opportunities.
The Ongoing Preparation Gap in Management Accounting Education: A Guide for Change
By Gary Siegel, Ph.D., CPA; James E. Sorensen, Ph.D., CPA; Thomas Klammer, Ph.D., CPA; and Sandra B. Richtermeyer, Ph.D., CMA, CPA
In this second article in a two-part series, the authors discuss whether the current accounting curriculum is appropriate for careers in industry and other nonpublic accounting areas. They say there is a disconnect that needs to be addressed and fixed, and they offer some suggestions on how to do this as well as how to pursue further research.
Case Study Competitions Give Accounting Students a Competitive Edge
By Jeanette Maier-Lytle, CPA; Brian L. McGuire, Ph.D., CMA, CPA; and Craig R. Ehlen, DBA, CPA, CFE
More than ever, accounting students need to find ways to stand out in the marketplace and demonstrate more than the ability to crunch numbers. Case study competitions are a great way to do this. The authors discuss various competitions, offer a list of resources, and show how participation can help the students, their school, and the faculty advisors.
IMA’s Professional Certification Program Has Changed
By Neal R. Van Zante, Ph.D., CMA, CFM, CPA
In this update to his article that appeared in the Winter 2005 issue of Management Accounting Quarterly, the author recounts the history of IMA®’s professional certification programs and discusses in detail the significant changes that took effect in the CMA® examination on May 1, 2010.