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Stay informed about the latest research and trends in accounting and financial management with Management Accounting Quarterly, IMA’s online, peer-reviewed journal. The latest issue, Fall 2020, is now available on the IMA® (Institute of Management Accountants) website. The current issue includes the following three features:
- “When Cautious, Safety-Seeking Corporate Culture Leads to Aggressive Reporting” (By Pinky Rusli, Ph.D.; Nicholas J. Fessler, Ph.D., CMA, CPA; and Russell Williamson, Ph.D., CPA) – The authors explain how a corporate culture that values security, staying-safe mind-sets, and cautious attitudes would appear to be laudable. They go on to describe how it appears that a seemingly risk-averse culture can, in fact, evoke aggressive reporting behavior when facing difficult situations.
- “Should You Be Leery of LIFO?” (By Kay Zekany, Ph.D., CMA) – Based on 10 years of data, this study finds no reason to be leery of last-in, first-out, or LIFO. The author advises caution, however, and describes how LIFO ratio analysis provides good signals for time series analysis and for most profitability ratios. Yet when analyzing ratios between companies that may not be using LIFO, the data should be transformed using the LIFO reserve information.
- “Accounting for Uncertainty in Cost-Volume-Profit Analysis” (By Tom Downen, Ph.D., CPA) – This article examines how decision makers need to know how judgment and estimation in managerial accounting data lead to uncertainty. The author presents one approach to reflect the uncertainty in financial reporting and various analysis methods that involves using ranges, such as confidence intervals, rather than just point estimates. Doing so will introduce additional possible outcomes for decision makers to consider, but it could also induce judgment dysfunctions.
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.