Journal of Management Accounting Best Paper Award

Purpose: To recognize the JMAR paper deemed to have the greatest potential impact on management accounting research. 

The author(s) of the winning paper receive a plaque and $2,000 at the Management Accounting Section Midyear meeting at Emory University in January 2023. CPA Canada generously sponsors the award.

Eligibility: Papers must have been published in 2020, 2021 or 2022.

Please submit your nomination(s), along with reasons why you believe the paper should be considered for the Award, to Lan Guo, Chair of the Publications Committee ( ) by Thursday, September 15, 2022.

Selection Process: The award winner is elected by the members of the Management Accounting Section's Publications Committee.


Journal of Management Accounting (JMAR) Best Paper Award Prior Winners

 Note: Awards were presented at the Midyear Meeting for the subsequent year – e.g., the 2017 award was presented at the 2018 Midyear Meetin
2021 Leslie Berger, Krista Fiolleau, and Carolyn MacTavish, "I Know Something You Don't Know: The Effect of Relative Performance Information and Individual Performance Incentives on Knowledge Sharing," JMAR, Vol. 31, No. 2 (2019), pp. 19–35.  
2020 James W. Hesford, Nicolas Mangin, and Mina Pizzini, "Using Fixed Wages for Management Control: An Intra-firm Test of the Effect of Relative Wages on Performance," JMAR, Vol. 32, No. 3 (2020), pp. 137–154.  
2019 Kenneth A. Merchant, Carolyn Stringer, and Paul Shantapriyan, "Setting Financial Performance Thresholds, Targets, and Maximums in Bonus Plans," JMAR, Vol. 30, No. 3 (2018), pp. 55–73.  
2018 Ella Mae Matsumura and Jason Schloetzer, "The Structural and Executional Components of Customer Concentration: Implications for Supplier Performance," JMAR, Vol. 30, No. 1 (2018), pp. 185–202.  
2017 Dennis Campbell, Srikant M. Datar, Susan L. Kulp, and V. G. Narayanan. "Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24," JMAR, Vol. 27, No. 2 (2015), pp. 39‐65.  
2016 Clara Xiaoling Chen, Shimin Chen, Fei Pan, and Yue Wang. "Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation," JMAR, Vol. 27, No. 2 (2015), pp. 225–259.  
2015 Mark Bagnoli and Susan G. Watts. "Knowing versus Telling Private Information about a Rival," JMAR, Vol. 25, No. 1 (2013), pp. 35–57.  
2014 Shane S. Dikolli, Susan L. Kulp, and Karen L. Sedatole. "The Use of Contract Adjustments to Lengthen the CEO Horizon in the Presence of Internal and External Monitoring," JMAR, Vol. 25, No. 1 (2013): pp. 199–229.

Chaur-Shiuh Young, Chih-Wei Peng, Chin-Chen Chien, and Liu-Ching Tsai. "Does SFAS No. 152 Trigger More Overproduction?" JMAR, Vol 26, No. 1 (2014), pp. 121–143.
2013 S. Jane Jollineau, Thomas W. Vance, and Alan Webb. "Subordinates as the First Line of Defense against Biased Financial Reporting," JMAR, Vol. 24, No. 1 (2012), pp. 1–24.

Ge Bai, Freddy Coronado, and Ranjani Krishnan. 2010. "The Role of Performance Measure Noise in Mediating the Relation between Task Complexity and Outsourcing," JMAR, Vol. 22, No. 1 (2010), pp. 75–102.
2012 John Harry Evans III, Kyonghee Kim, Nandu J. Nagarajan, and Sukesh Patro. 2010. "Nonfinancial Performance Measures and Physician Compensation", Journal of Management Accounting Research 22(1): 31-561  
2011 Shane S. Dikolli, Christian Hofmann, and Susan L. Kulp. 2009. "Interrelated Performance Measures, Interactive Effort, and Incentive Weights", Journal of Management Accounting Research 21(1): 125-149.  
2010 Martine Cools and Regine Slagmulder. 2009. "Tax-Compliant Transfer Pricing and Responsibility Accounting", Journal of Management Accounting Research 21(1): 151-178  
2009 Ramji Balakrishnan, Naomi S. Soderstrom, and Timothy D. West. 2007. "Spending Patterns with Lapsing Budgets: Evidence from U.S. Army Hospitals", Journal of Management Accounting Research 19(1): 1-23
2008 Alexander Brüggen and Frank Moers. 2007 "The Role of Financial Incentives and Social Incentives in Multi-Task Settings", Journal of Management Accounting Research" 19(1): 25-50
2007 Brian Mittendorf. 2006. "Capital Budgeting when Managers Value both Honesty and Perquisites", Journal of Management Accounting Research 18(1): 77-95  
2006 Eddy Cardinaels, Filip Roodhooft, and Luk Warlop. 2004. "The Value of Activity-Based Costing in Competitive Pricing Decisions" Journal of Management Accounting Research 16(1): 133-148  
2005 Rodney E. Smith and William F. Wright. 2004. "Determinants of Customer Loyalty and Financial Performance" Journal of Management Accounting Research 16(1): 183-205  
2004 Rajiv D. Banker and Stephen C. Hansen. 2002. "The Adequacy of Full-Cost-Based Pricing Heuristics", Journal of Management Accounting Research 14(1): 33-58  
2003 Mark A. Covaleski, John H. Evans III, Joan L. Luft, and Michael D. Shields. 2003. "Budgeting Research: Three Theoretical Perspecitves and Criteria for Selective Integration", Journal of Management Accounting Research 15(1): 3-49  
2002 Ramji Balakrishnan and K. Sivaramakrishnan. 2002. "A Critical Overview of the Use of Full-Cost Data for Planning and Pricing", Journal of Management Accounting Research 14(1): 3-31  

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.

Continue Reading


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.

Read More