The latest issue of Management Accounting Quarterly, IMA’s peer-reviewed journal, is now available for viewing online. All members have access to this valuable resource, which contains in-depth articles by and for academics and practitioners of accounting and financial management.

The issue, Winter 2019, contains four articles (to view all content for all articles, please log in with your IMA user ID):

“Accounting for Greenhouse Gas Emissions,” by Kenton D. Swift, Ph.D., CPA – The author discusses how, in order for accountants to measure, report, and analyze greenhouse gas emissions, they must learn what greenhouse gases are and how to measure them, develop systems for gathering data, and analyze the results.

“A Liquidity Ratio Analysis of Lean vs. Not-Lean Operations,” by Randall B. Bunker, Ph.D., CPA (inactive); Corey Cagle, Ph.D., CMA, CFM, CPA, CGMA, CFE; and Dan Harris, Ph.D., J.D., CPA (inactive) – This study of liquidity analyses examines whether systematic differences exist between the current, quick, and cash conversion cycle ratios of companies that use Lean principles and those that do not.

“The Budget Game: An Experiment Involving Behavior and Spending Choices,” by Audrey Taylor, Ph.D.; Tamara Kowalczyk, Ph.D.; Ed Love, Ph.D.; and Amy Puckett Shaw, CPA, CVA – A description of an experiment using three distinct budget formats – Beyond Budgeting, Strategic Budgeting, and Traditional Departmental Budgeting – and an exploration of which one has the most impact on spending.

“The Activities of Management Accountants: Results from a Survey Study,” by Tjerk Budding, Ph.D.; Martijn Schoute, Ph.D.; Aagtje Dijkman; and Elbert de With – The main activities of management accountants are in budgeting and financial reporting, and this article explores how there are large differences between for-profit organizations and public (governmental) and nonprofit organizations.

To view the latest issue of Management Accounting Quarterly, as well as browse back issues, please visit this link.