Impact on Management Accounting Practice Award

Sponsored by the Association of International Certified Professional Accountants 


Purpose: This award recognizes the paper that is judged to have the greatest potential impact on management accounting practice. The award is in the amount of $2,000, sponsored by the Association of International Certified Practicing Accountants (the unified voice of AICPA and CIMA) and will be presented annually at the Management Accounting Section Midyear Meeting.

Eligibility and Selection Process: The paper must have been published within the previous five years (i.e., August 2015 or later). In addition, the candidate must be a member of the Management Accounting Section of the AAA at the time of the award.

The award selection committee is composed of practitioner representatives nominated by the sponsoring organizations and chaired by the Section representative noted below. Final selection criteria will be determined by the committee.

The paper may be submitted by the author(s) or nominated by peer(s). The nomination must be submitted by e-mail with an electronic copy of the paper attached. The deadline for this year’s award is September 30.


Prior Award Winners


Impact on Management Accounting Practice Prior Winners

2021 Ken Merchant, Carolyn Stringer, and Paul Shantapriyan "Setting Financial Performance Thresholds, Targets, and Maximums in Bonus Plans", Journal of Management Accounting Research, 2018

James Hesford, Nicolas Mangin, and Mina Pizzini "Using Fixed Wages for Management Control: An Intra-firm Test of the Effect of Relative Compensation on Performance", Journal of Management Accounting Research, 2020
2020 Laura Wang, Steven J. Kachelmeier, Michael G. Williamson, "Incentivizing the Creative Process: From Initial Quantity to Eventual Creativity", The Accounting Review, March 2019  
2019 Christopher Inner and Jeremy Michels "Risk‐based forecasting and planning and management earnings forecasts"  
2018 Mark Young, Fei Du, Kelsey Dworkis, Karl Olsen "It’s All about All of Us: The Rise of Narcissism and Its Implications for Management Control System Research", Journal of Management Accounting Research, 2016  
2017 Bryan R. Stikeleather "When do employers benefit from offering workers a financial reward for reporting internal misconduct?" Accounting, Organizations and Society, 2016  
2016 Anne Farrell, Susan Krische, Karen Sedatole "Employees’ Subjective Valuations of Their Stock Options: Evidence on the Distribution of Valuations and the Use of Simple Anchors" Contemporary Accounting Research, 2011  
2015 Scott Jackson, Timothy Keune, Leigh Salzsieder "Debt, equity, and capital investment" Journal of Accounting and Economics, 2013  
2014 Co-Winners Ramji Balakrishnan, Stephen Hansen, Eva Labro "Evaluating heuristics used when designing product costing systems" Management Science, 2011

Jongwoon (Willie) Choi, Gary Hecht, and William Tayler "Lost in translation: The effects of incentive compensation on strategy surrogation"
2013 Ramji Balakrishnan, Eva Labro, and K. Sivaramakrishnan "Product costs as decision aids: An analysis of alternative approaches (Parts 1 and 2) Accounting Horizons, 2012  
2012 Co-Winners Scott Jackson "The effects of firms’ depreciation method choice on managers’ capital investment decisions" The Accounting Review, 2008

Alexander Bruggen, Ranjani Krishnan, and Karen Sedatole "Drivers and consequences of short-term production decisions" Contemporary Accounting Research, 2011
2011 Eddy Cardinaels and Eva Labro "Measurement error in time-driven costing" The Accounting Review, 2008  
2010 Shannon Anderson and Henri Dekker "Management control for market transactions" Management Science, 2005  
2009 Janek Ratnatunga, Norman Gray and Kashi Balachandran "Valuation and reporting of strategic capabilities"  

Letter from the President

Welcome to the webpage for the AAA Management Accounting Section!

The Management Accounting Section (MAS) is a diverse community of academics and practitioners from all over the world dedicated to advancing the practice, research, and teaching of management accounting. We have strong partnerships with several organizations, including the Institute of Management Accountants (IMA), the Association of International Certified Professional Accountants (AICPA), CPA Canada, and Wiley. Through these partnerships, MAS offers a wide range of resources to support its members, and I encourage you to click on the tabs at the top of the webpage to learn more.

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Dear MAS members, As the incoming Senior Editor of the Journal of Management Accounting Research (JMAR) for the 2022–2024 term, I am excited to announce the editorial team that will serve during my term. We will have a group of 13 Editors who are distinguished scholars ready to work with you, current and future authors and referees, on publishing high-quality and relevant management accounting research. We will also have a great new Editorial Advisory and Review Board with 44 accomplished members.

Continuing JMAR’s mission to promote diverse topics and methodological perspectives, the new editorial team covers all methods of management accounting research. Close to 50% of the team is based outside of the US, which also continues the tradition of a wide geographical representation.

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