Impact on Management Accounting Practice Award

Sponsored by the Association of International Certified Professional Accountants 

Purpose: This Award recognizes the single research article that is judged to have the greatest potential impact on managerial accounting practice. The author(s) of the winning research article will receive a plaque and $2,000. The Award is generously sponsored by the AICPA & CIMA.

Eligibility: The research article must have been published within the past five years. For the 2025 award, the paper must have been published between August 1, 2019 and July 31, 2024.

The author(s) of the winning research article must be member(s) of the AAA Management Accounting Section at the time of the award.

Award Committee and Nomination Instructions: The research article may be submitted by the author(s) or by others and should be accompanied by a short statement stating reasons why it should be considered for the award.

By September 1, 2024, email the research article and statement to the Chair of the Award Committee, Bill ). The selection committee will be composed of practitioner representatives nominated by the sponsoring organizations (AICPA and CIMA) and an academic representing the MAS.

Presentation of Award: The award will be presented at the Management Accounting Section Midyear Meeting in January 2025.


Impact on Management Accounting Practice Prior Recipients

2024 Romana Autrey, University of Waterloo, Tim Bauer, University of Waterloo, Kevin Jackson, University of Illinois at Urbana-Champaign, Elena Klevsky, University of New Mexico, " Deploying "Connectors": A Control to Manage Employee Turnover Intentions? Accounting, Organizations and Society"  Volume 79, November 2019, 101059  
2023 Olena, Mavropulo, Marc Steffen Rapp and Iuliia A. Udoieva, of Philipps-Universitat Marburg "Value-based Management Control Systems and the Dynamics of Working Capital: Empirical Evidence", Management Accounting Research 52 (2021)  
2022 Not awarded in 2022  
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"  

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.