The Fall 2021 issue of Management Accounting Quarterly, IMA’s online, peer-reviewed journal, is now available on the IMA® (Institute of Management Accountants) website. Published four times per year, Management Accounting Quarterly offers in-depth studies and scholarly research on management accounting and related topics. The most recent issue includes the following three features:
"Management Accounting for Human Capital at SAP" (by Cornelis T. van der Lugt, Ph.D.) – Disruption caused by the COVID-19 pandemic has led to scaled-up application of digital technologies as well as new perspectives on employee well-being and the future of work. Interviews with senior managers at SAP shed light on the role of management accounting in managing human capital, including analytics, dashboarding, and mapping the business case for investment in human resource assets.
"Tone at the Top vs. Tune in the Middle in Financial Reporting" (by Andrew J. Felo, Ph.D., CMA, CFM, CFE, and Steven A. Solieri, Ph.D., CMA, CPA, CIA, CISA) – The “tone at the top” has long been known as a factor in a company’s culture. Many employees, however, spend far less time interacting with upper management than with direct supervisors. Because of this, the direct supervisor’s “tune” may also play a role in decision making. Another important question is why seemingly “good” employees make unethical decisions.
"Using Excel to Integrate Data Analytics into the Management Accounting Curriculum" (by Sylwia Gornik-Tomaszewski, DBA, CMA, CFM) – To equip accounting students with advanced analytical and problem-solving skills, traditional cost and management accounting coursework could be enhanced with quantitative analysis and management science modeling using Excel-based applications.
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.