Journal of Management Accounting Research Best Paper Award
Generously sponsored by CPA Canada

Purpose: To recognize an outstanding paper published in the Journal of Management Accounting Research. The author(s) of the winning paper will receive a plaque and $2,000. CPA Canada generously sponsors the award.

Eligibility: Papers eligible for the award must have been published in JMAR in the last three years. Thus, for the 2024 award, the paper must have been published in JMAR in the 2022, 2023 or 2024 issues.

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

Award Committee and Nomination Instructions: By September 1, 2024, email the nomination and a statement of the reasons the paper should be considered for the Award to the Chair of the Publications Committee, Martine Cools (KU Leuven, Nominations will be evaluated by the Publications Committee.

Presentation of Award: The 2024 Award will be presented at the Management Accounting Section Midyear Meeting to be held in January 2025 in Austin, Texas. Prior winners of the Award are listed on the AAA MAS website


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

 Note: Awards were presented at the Midyear Meeting for the subsequent year – e.g., the 2017 award was presented at the 2018 Midyear Meeting
2023 Clara Xiaoling Chen, University of Illinois at Urbana-Champaign, Ryan Hudgins, Earlham College, William F. Wright, University of Illinois at Urbana-Champaign - "The Effect of Advice Valence on the Perceived Credibility of Data Analytics", Journal of Management Accounting Research (2022) 34 (2): 97-116  


W. Timothy Mitchell, University of Massachusetts Amherst, Adam Presslee, University of Waterloo, Azel Schulz, La Trobe University, Alan Webb, University of Waterloo"Needs Versus Wants: The Mental Accounting and Effort Effects of Tangible Rewards" Journal of Management Accounting Research 34 (1): 187-207  

Leslie Berger, Wilfrid Laurier University, Krista Fiolleau, University of Waterlo,  and Carolyn MacTavish, Wilfrid Laurier University. "I Know Something You Don’t Know: The Effect of Relative Performance Information and Individual Performance Incentives on Knowledge Sharing”, Journal of Management Accounting Research (2019) 31 (2): 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  

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.