The latest issue of Management Accounting Quarterly ? IMA?s online quarterly journal written for and by academics and practitioners of accounting and financial management ? is now available. Features in this issue include:?

  • ?Goodwill Accounting: The Matter of Serial Nonimpairment? (Marcus J. Burke; Douglas M. Boyle, DBA, CMA, CPA; and Daniel Mahoney, Ph.D., CPA, CFE) ? In their recent study, the authors found that a nonimpairment problem exists and seems to be growing, particularly among certain types of companies. This is causing problems for investors, creditors, and others who need to assess an entity?s true profitability and solvency by relying on financial reporting transparency. What can be done to solve the problem?
  • ?A New Vista for Strategic Management: Continuously Aligning the Inside with the Outside? (William R. Bigler, Jr., Ph.D.) ? As part of their strategy work, companies used to be able to create scenarios and plans that would look years into the future. But change has become a daily reality, and outside forces that impact all aspects of a company?s work are changing every 18 months or less. This means that companies must incorporate ways to continuously align what is going on inside with what is going on outside in order to succeed.
  • ?When Prices Fall: What Should Managers Know About Deflation?? (Damir Tokic, Ph.D.) ? Given constantly fluctuating global economic conditions and historical trends, accounting professionals and other business managers need to understand the circumstances and conditions of a deflationary environment and how to adjust their business operations, particularly those related to capital budgeting, risk management, and customer, supplier, and employee relationships. These guidelines can help.

To read the latest issue of Management Accounting Quarterly, visit this link. Author submissions are reviewed on an ongoing basis; academics and practitioners are encouraged to visit Editorial Guidelines and Submissions for more information.