Members can 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, Spring 2020, is now available. Features for this issue, written by academics and practitioners, are:
- “Roles and Attitudes in the Management Accounting Profession: An International Study” (By Kate E. Horton, Ph.D.; Claudio de Araujo Wanderley, Ph.D.; Gustavo Henrique Costa Souza; and Juliana Gonçalves de Araujo, Ph.D.) – Although management accountants continue to carry out traditional accounting functions, business partner and hybrid roles are relatively common among global professional management accountants. This article discusses how this shift to high involvement/high autonomy roles may be beneficial, as these characteristics are associated with higher employee satisfaction and role prestige and lower turnover intentions.
- “Managing Reputational and Financial Risks through Internal Whistleblower Programs” (By Afia A. Oppong; Daniel J. Gaydon; and Douglas M. Boyle, DBA, CMA, CPA) – In this article, the authors describe how U.S. federal whistleblower programs continue to expand in scope and payouts. They explain how financial professionals and boards need to proactively manage the potential reputational and financial risks associated with these federal efforts through robust internal communication, controls, and programs.
- “Enhancing Decision-Making Skills: Know and Avoid Frame Dependence Bias” (By Zacharias Enslin, Ph.D., CA(SA)) – Financial decision-making behavior results in inconsistencies because the way information is presented may influence and manipulate the decision maker. Based on their pivotal role, management accountants must take note of possible decision frame bias in their own and others’ decision-making behavior. This article discusses the results from a new study on how to accomplish this.
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.