Catch up with the latest research and trends in accounting and financial management by reading Management Accounting Quarterly, IMA’s online, peer-reviewed journal. The latest issue, Summer 2019, is now available at this link. Features, written by academics and practitioners, include:

• “Aligning Academic Courses and Selected Degree Programs with the 2020 CMA Examination” (By Lori R. Fuller, Ph.D., CPA; Joseph M. Hargadon, Ph.D., CMA, CPA; and Raef A. Lawson, Ph.D., CMA, CSCA, CPA, CFA, CAE) – This feature describes how revised curriculum mappings can help undergraduate and graduate students streamline their studies while they prepare for the CMA^® (Certified Management Accountant) exam.
• “Asset Capitalization Thresholds: The Case for Disclosure” (By Jonathan Schiff, Ph.D., CMA; Hannah Rozen, Ph.D., CPA; and Abraham Fried, Ph.D.) – How much do management accountants know about asset capitalization threshold (ACT) practices? In this article, the authors share the results of their field research involving large and small, private and publicly held companies in a variety of industries that sheds light on current practices in this under-investigated space.
• “Benchmarking External Audit Fees to Lower Audit Costs: Data from Fortune 1000 Companies” (By Richard J. Palmer, Ph.D., CMA, CPA; Kristi Brucker; and Halley Olveda) – As audit fees consistently increase, companies often use numerous approaches to reduce costs. This study reveals a ratio that enables the reader to estimate what an audit should cost based on company size and industry. With this information, companies can greatly improve their success in the negotiation process.

A subscription to Management Accounting Quarterly, featuring access to all back issues, is included in IMA member dues (nonmembers can subscribe for $60 annually). 

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.