Management Accounting Quarterly, IMA’s online, peer-reviewed journal, provides members with in-depth studies and scholarly research on management accounting and related topics. The Summer 2021 issue is now available on the IMA® (Institute of Management Accountants) website. It includes the following three features:
  • Management Accounting Systems and Performance Measurement at Lean Companies (by Lawrence P. Grasso, DBA, CPA, and Thomas Tyson, Ph.D.) – The authors present the results of a survey of managers at manufacturing facilities interested in or actively engaged in Lean manufacturing and Lean production. They found the biggest change in accounting and performance measurement was increased use of visual displays of nonfinancial operating performance measures in production areas.
  • Real Earnings Management: Insights for Financial Professionals (by Dana R. Hermanson, Ph.D.; Lucy F. Ackert, Ph.D.; Velina K. Popova, Ph.D.; and Hong Qu, Ph.D.) – In this article, the authors discuss how real earnings management (REM) has become a much more common method of manipulating financial results. They explain why it is important for financial professionals to understand what REM research is telling us and how to respond to REM or the risk of REM.
  • Using Excel to Teach Simulation for Management Accounting (by Clarence Goh, Ph.D., CA [Singapore]; Poh-Sun Seow, Ph.D., FCA [Singapore]; and Gary Pan, Ph.D., FCA [Singapore]) – Data analytics skills have become essential—even mandatory—for accountants to cultivate more certainty in data that can help with better decision making. Companies are now pushing for new graduates to have these skills. This article discusses an Excel exercise in a management accounting class that highlights how to build simulation models, an important data analytics skill set for accountants. 
A subscription to Management Accounting Quarterly, featuring access to all back issues, is included in IMA member dues. 

Academics and practitioners are encouraged to visit Editorial Guidelines and Submissions for more information about submitting articles for publication; submissions are reviewed on an ongoing basis.