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Fall 2013

MAQ Fall 2013 Cover


By Douglas M. Boyle, DBA, CMA, CPA; Brian W. Carpenter, Ph.D., CMA; Dana R. Hermanson, Ph.D.; and Michael O. Mensah, Ph.D.
The increasing shortage of accounting faculty is a growing concern to the accounting profession and academia in the United States. A survey of IMA® members reveals that there are misconceptions among practitioners about the transition into academia. Overall, there is only a modest degree of awareness that a shortage exists and a perception that the average base salary of an assistant accounting professor is significantly lower than it really is.
By Kenneth Snead, Ph.D.; David Stott, Ph.D., CPA; and Andy Garcia, Ph.D., CPA
It can be difficult to estimate volume variances, but knowing what to look for and how to manage all the pieces will help you plan for the long term. You can learn to anticipate certain components of the volume variance by examining the causes related to seasonality, growth, and nonuse.
By R. Cameron Cockrell; Shani N. Robinson, CPA; and Dan N. Stone
Organizations are only as good as their collective knowledge base. An open environment that encourages knowledge sharing is the key to fostering innovation and creating a competitive landscape. A survey of those who hold the CMA® (Certified Management Accountant) credential reveals how well U.S. organizations are mining this important resource.