Resources & Publications


Winter 2012
Click on article titles to download PDF files.

Articles

Idle Capacity Costs: It Isn’t Just the Expense
By Bruce Bettinghaus, Ph.D.; Marinus Debruine, Ph.D.;
and Parvez R. Sopariwala, Ph.D.

The authors say that Statement of Financial Accounting Standards (SFAS) No. 151 does not go far enough in reporting idle capacity costs. They propose a standard that requires companies to recognize the expense on the income statement and the idle assets on the balance sheet and to include disclosures detailing the breakdown of the expense between cash flows and accruals.


Designing an Effective Peer-Reporting System
By Sharon M. Bruns, Ph.D.; Cynthia Jackson, Ph.D.; and Yue Zhang, Ph.D.
Organizations can develop an effective peer-reporting system by carefully considering specific steps to ensure that the ethical conduct management expects is strongly emphasized, that employees are treated fairly and encouraged to develop loyalty and positive feelings toward the organization, and that communication channels are designed to support effective feedback.


Linking Management Accounting and Finance:
Assessing Student Perceptions

By Bruce A. Leauby, CMA, CPA, CFE, Ph.D., and Kristin Wentzel, Ph.D.
Several years ago, the authors’ university linked their fundamental management accounting and financial management courses to show the natural interdependence of accounting and finance in the workplace. The authors then surveyed their students to see if they understood the reasoning and what they thought.


Simulation of the Weighting of Balanced Scorecard Metrics Including Sustainability and Time-Driven ABC Based on the Product Life Cycle
By Charles J. Pineno, Ph.D.
Many companies use the balanced scorecard to measure their performance and help them achieve their goals. The challenge to management is to focus on the appropriate combination of goals and objectives that will maximize the organization’s financial return.


Back

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.

Subscribe

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

For questions about subscriptions and academic use, please contact:

Alice Schulman
aschulman@imanet.org
(800) 638-4427, ext. 1547
From outside the U.S.:
+1-201-474-1547


© 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