Best Management Accounting Paper - Annual Meeting

Purpose: To recognize superior scholarship, the Section will present a Best Paper Award for the AAA Annual Meeting. The author(s) of the winning paper receive a plaque and $2,000. The award is generously sponsored by the Institute of Management Accountants (IMA).

Eligibility and Selection Procedure: Papers submitted to the Annual Meeting are eligible for consideration for the Award. A Committee made up of a Chair and Section members will select the recipient.

Winners do not have to be members of the AAA MAS to receive the plaque but must be members to receive the cash prize.

Presentation of the Award: A Plaque(s) will be presented to the winning author(s) at the Management Accounting Section Luncheon at the Annual Meeting.

This award generously sponsored by the IMA

Best Management Accounting Paper-Annual Meeting Recipients

2023 Jeffrey Ng, Longfei Shang, Sterling Huang and Walid Saffar, "Pay Transparency and Cost Stickiness: Evidence from the Passage of State Pay Transparency Laws"  
2022 Markus Arnold, Kai Bauch, and Eric Chan, "Ignorance is Bliss: Effects of Real Earnings Management by Rank-and-File and the Role of Managers"  
2021 Markus Brunner and Julia Holzmann; Felix Fritsch, Matthias Mahlendorf, and Utz Schäffer, "The Effects of Uncertainty in Tournaments on Sabotage and Effort"; "When Opportunism Mitigates Over-Expectations—Budgeting Biases and Profit Expectations"  
2020 Jason Brown, Patrick Martin, Geoffrey Sprinkle and Dan Way, "The Effect of Performance Measures on Risk in Capital Investment Decisions"  
2019 Jonas Heese and Perez Cavazos, "The Effect of Monitoring of Management on Corporate Misconduct"  
2018 Arthur Morris, "The Relationships Between Risky Projects, Convex Compensation, and Project Selection: evidence from the War on Terror"  
2017 Andrea Pawliczek, "The Effect of Performance Shares on Executive Incentives"  
2016 Drew Newman, Ivo Tafkov, and Flora Zhou, "The Effect of Incentive Scheme and Task Type on Psychological Entitlement and Altruistic Behavior"  

A Letter from Our Section President Khim Kelly, University of Central Florida

Dear Management Accounting Section (MAS) Members.

Welcome to the 2023/2024 year!

This year, we are excited to announce that we are looking for even more ways to connect with our members throughout the year. As part of this effort, we are pleased to invite you to join the MAS on LinkedIn (! Please use this platform to connect with the MAS community; to share teaching, research, and practice engagement resources; and to learn about our latest events.

The MAS started the new year with a great program put together by Todd Thornock and Curtis Hall (Co-Directors) at the 2023 AAA Annual Meeting in Denver, Colorado. Todd and Curtis organized 13 concurrent sessions and a panel session on “Teaching Management and Cost Accounting with Data Analytics”. We thank the authors who submitted 92 papers and the 130 volunteers who reviewed, discussed, and moderated for the Annual Meeting!

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Journal of Management Accounting Research

The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.

JMAR publishes 3 issues per year in Spring, Summer, and Fall, and is indexed in Scopus and ESCI.