Notable Contribution to Management Accounting Literature Award
Consideration is given to books, monographs, and journal articles on management accounting topics published within the past five calendar years.
Call for Nominations – AAA MAS Notable Contribution to Management Accounting Literature Award
Purpose: This award recognizes an outstanding contribution to management accounting literature. The author(s) of the winning paper receive a plaque and $1,000.
Criteria: The Award Committee will employ the following criteria in determining the recipient.
- Relevance to theory, practice, or instruction of management accounting.
- Broad appeal to those interested in management accounting.
- Originality, innovativeness, and potential contribution to knowledge.
- Impact or potential impact on other research.
No preference will be given to single-authored work.
Eligibility: Any work published within the past five calendar years is eligible for this award. Thus, for the 2025 award, the work must have been published from January 1, 2020 through December 31, 2024.
Books, monographs, and journal articles on management accounting topics are eligible. Nominations for books or monographs will not be considered unless they are provided free of charge to all committee members. Works in languages other than English must be translated prior to submission.
Recipients do not have to be members of the AAA MAS to receive the plaque but must be members to receive the cash prize.
Nomination Procedures: The work must be accompanied by a short paragraph stating the reasons for the nomination.
Award Committee and Submission Instructions: To nominate a work for the award, by Saturday, March 1, 2025 email the article or copy of the monograph or book along with the short statement described above to the Chair of the Awards Committee: Markus Arnold, University of Bern (markus.arnold@unibe.ch). Submitted works will not be returned. Nominations will be evaluated by a Committee of faculty appointed by the MAS President.
Presentation of Award: The Award will be presented during the Management Accounting Section Business Meeting and Reception at the AAA Annual Meeting in August 2025.
Notable Contribution to Management Accounting Literature Award Recipients
| 2024 | Willie Choi and Adam Presslee. 2023. When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences. Accounting, Organizations and Society 104. |
| 2023 | Wim Van der Stede, Ane Wu, and Steve Yu-Ching Wu. 2020. An empirical analysis of employee responses to bonuses and penalties. The Accounting Review 95(6): 395-412. |
| 2022 | Annie Farrell, Jon Grenier, and Justin Leiby. 2017. Scoundrels or stars? Theory and evidence on the quality of workers in online labor markets. The Accounting Review 92(1): 93-114. |
| 2021 | Eva Labro. 2019. Costing systems. Foundations and Trends in Accounting 13(3-4): 267-404. |
| 2020 | William Demeré, Karen Sedatole, and Alexander Wood. 2019. The role of calibration committees in subjective performance evaluation systems. Management Science 65(4): 1562-1585. |
| 2019 | Pablo Casas-Arce, Sofia M. Lourenço, and Asis Martinez-Jerez. 2017. The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction. Journal of Accounting Research 55(5): 1051-1088. |
| 2018 | Shane Dikolli, William James Mayew, and Dhanajay Nanda. 2014. CEO tenure and the performance-turnover relation. Review of Accounting Studies 19(1): 281--327. |
| 2017 | Clara Xiaoling Chen, Michael G. Williamson, and Flora H. Zhou. 2012. Reward system design and group creativity: An experimental investigation. The Accounting Review 87(6): 1885-1911. Raffi J. Indjejikian, Michal Matějka, Kenneth A. Merchant, and Wim A. Van der Stede. 2014. Earnings targets and annual bonus incentives. The Accounting Review 89(4): 1227-1258. |
| 2016 | Fei Du, Guliang Tang, and S. Mark Young. 2012. Influence activities and favoritism in subjective performance evaluation: Evidence from Chinese state-owned enterprises. The Accounting Review 87(5): 1555-1588. |
| 2015 | Julia Mundy. 2010. Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society 35(5): 499-523. Jasmijn C. Bol. 2011. The detriments and performance effects of managers performance evaluation biases. The Accounting Review 85(5): 1549-1575. |
| 2014 | Shane S. Dikolli, Christian Hofmann, and Susan L. Kulp. 2009. Interrelated performance measures, interactive effort, and incentive weights. Journal of Management Accounting Research 21: 125–149. |
| 2013 | Joan Luft and Michael D. Shields. 2009. Psychology models of management accounting. Foundations and Trends in Accounting 4: 199-345. |
| 2012 | Shannon W. Anderson, Henri C. Dekker, and Karen L. Sedatole. 2010. An empirical examination of goals and performance-to-goal following the introduction of an incentive bonus plan with participative goal setting. Management Science 56(1): 90-109. |
| 2011 | Eva Labro and Mario Vanhoucke. 2007. A simulation analysis of interactions among errors in costing systems. The Accounting Review 82(4): 939--962. |
| 2010 | Ella Mae Matsumura and Jae Yong Shin. 2006. An empirical analysis of an incentive plan with relative performance measures: Evidence from a postal service. The Accounting Review 81(3): 533—566. |
| 2009 | Angela L. Coletti, Karen L. Sedatole, and Kristy L. Towry. 2005. The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review 80(2): 477-500. |
| 2008 | Christopher S. Chapman, Anthony G. Hopwood, and Michael D. Shields. 2007. Handbook of Management Accounting Research, Volumes 1 and 2. Oxford, UK: Elsevier. |
| 2007 | Wim A. Van der Stede, Kenneth A. Merchant, Mark E. Vargus, and Michael Gibbs. 2004. Determinants and effects of subjectivity in incentives. The Accounting Review 79(2): 409-436. |
| 2006 | Shannon W. Anderson and Bill Lanen. 2002. Using electronic data interchange (EDI) to improve the efficiency of accounting transactions. The Accounting Review 77(4): 703-729. |
| 2005 | Steven K. Rock and Andrew J. Leone. 2002. Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices. Journal of Accounting and Economics 33(1): 43–67. John H. Evans III, R. Lynn Hannan, Ranjani Krishnan, and Donald V. Moser. 2001. Honesty in managerial reporting. The Accounting Review 76(4): 537–559. |
| 2004 | Madhav Rajan and Stanley Baiman. 2002. The role of information and opportunism in the choice of buyer-seller relationships. Journal of Accounting Research 40(2): 247-88. |
| 2003 | Shannon W. Anderson and S. Mark Young. 2001. Implementing Management Innovations: Lessons Learned from Activity Based Costing in the US Automobile Industry. Kluwer Academic Publishers. |
| 2002 | Rajiv Banker, Gordon Potter, and Dhinu Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance. The Accounting Review 75(1): 65-92. |
| 2001 | Chris Ittner and David Larcker. 1998. Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Supplement): 1-46. |
| 2000 | Robert Simons. 1994. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Harvard Business School Press. |
| 1999 | Gerald Feltham and Jim Xie. 1994. Performance measure congruity and diversity in multi-task principal/agent relations. The Accounting Review 69(3): 429-453. Joan Luft. 1994. Bonus and penalty incentives: Contract choices by employees. Journal of Accounting and Economics 18(2): 181-206. |
| 1998 | Robert S. Kaplan and David P. Norton. 1996. The Balanced Scorecard: Translating Strategy Into Action. Harvard Business School Press. |
| 1997 | Marc Epstein. 1995. Measuring Corporate Environmental Performance. McGraw-Hill. |
| 1996 | Joel Demski. 1994. Managerial Uses of Accounting Information. Kluwer Academic Publishers. |
| 1995 | John K. Shank and Vijay Govindarajan. 1993. Strategic Cost Management. Free Press. |
| 1994 | S. Mark Young and Frank H. Selto. 1993. Explaining cross-sectional workgroup performance differences in JIT facility: A critical appraisal of a field-based study. Journal of Management Accounting Research 5: 300-326. |
| 1993 | Robin Cooper, Robert S. Kaplan, Lawrence S. Maisel, Eileen Morrissey, and Ronald M. Oehm. 1992. Implementing Activity-Based Cost Management: Moving from Analysis to Action. Institute of Management Accountants. |
| 1992 | Kenneth A. Merchant. 1989. Rewarding Results: Motivating Profit Center Managers. Harvard Business School Press. |
| 1991 | Robin Cooper. 1987-1989. Four-Part Series Concerning Activity-Based Costing. Journal of Cost Management (various). |
| 1990 | Callie Berliner and James A. Brimson. 1988. Cost Management for Today's Advanced Manufacturing-the CAM-1 Conceptual Design. Harvard Business School Press. |
| 1989 | Tom Johnson and Robert S. Kaplan. 1987. Relevance Lost. Harvard Business School Press. |
A Letter from Our Section President Karen Sedatole, Emory University
Dear Management Accounting Section (MAS) Members.
Welcome to the 2024-2025 academic year!
Thank you to everyone who was able to join us in Washington, DC for the 2024 AAA Annual Meeting. We had a terrific program of over 20 MAS concurrent sessions and a new reception format for our annual business meeting. Who doesn’t like a glass of wine to go along with financial and membership reports?! A huge thank you to all of you who submitted papers and to the over 100 volunteers who reviewed, discussed, and moderated for the meeting! And, of course, a special thank you to the MAS track organizers, Curtis Hall and Michael Majerczyk. For those of you who were unable to attend, here is a highlight of the awards presented to MAS members during the Annual Meeting:
Journal
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.