Journal of Management Accounting Research

Editorial Staff

Senior Editor:

Karen L. Sedatole, Emory University

Editors:

Margaret H. Christ The University of Georgia
Shane S. Dikolli Duke University
Gary W. Hecht University of Illinois at Urbana-Champaign
Christian Hofmann Ludwig Maximilian University of Munich
Habib Mahama United Arab Emirates University
Michal Matejka Arizona State University
Brian Mittendorf The Ohio State University
Frank Moers Maastricht University
Tatiana Sandino Harvard University
Jae Yong Shin Seoul National University
Naomi S. Soderstrom The University of Melbourne
Dan Weiss Tel Aviv University
Sally K. Widener Clemson University

Editorial Board

Ana Maria Albuquerque Boston University
Mark C. Anderson University of Calgary
Shannon W. Anderson University of California, Davis
Anil Arya The Ohio State University
Jasmijn C. Bol Tulane University
Jason L. Brown Indiana University
Laurie L. Burney Baylor University
Mary Ellen Carter Boston College
Clara Xiaoling Chen University of Illinois at Urbana-Champaign
Jongwoon (Willie) Choi University of Pittsburgh
Antonio Davila University of Navarra
Henri C. Dekker VU University Amsterdam
Angelo Ditillo Bocconi University
David H. Erkens University of Southern California
Anne M. Farrell Miami University
Fabrizio Ferri New York University
Isabella Grabner WU Vienna 
Matthew Hall The London School of Economics and Political Science
Allan Hansen Copenhagen Business School
Martin Holzhacker Michigan State University
Kerry Humphreys UNSW Australia
Steven E. Kaplan Arizona State University
Khim Ong Kelly University of Central Florida
Eva Labro The University of North Carolina at Chapel Hill
Volker Laux The University of Texas at Austin
Theresa Libby University of Waterloo
Anne M. Lillis The University of Melbourne
Victor Maas University of Amsterdam
David A. Maber California State Polytechnic University
Matthias Mahlendorf Frankfurt School of Finance & Management
Raj Mashruwala University of Calgary
Ella Mae Matsumura University of Wisconsin-Madison
Julia Mundy University of Greenwich
Dhananjay (DJ) Nanda University of Miami
Andrew H. Newman University of South Carolina
Frederick W. (Bill) Rankin Colorado State University
Florin Sabac University of Alberta
Steven D. Smith Brigham Young University
Roland Speklé Nyenrode Business University
Ivo D. Tafkov Georgia State University
Kristy L. Towry Emory University
Dimitris Vrettos Southern Methodist University
Anne Wu National Chengchi University
Dae-Hee Yoon Yonsei University

Past Editors

William L. Ferrara 1989-1992
Chee W. Chow 1993-1995
Michael D. Shields 1996-1998
Anthony A. Atkinson 1999-2001
John H. Evans III 2002-2004
Joan Luft 2005-2007
Richard A. Young 2008-2010
Ramji Balakrishnan 2011-2013
Ranjani Krishnan 2014-2016
   

Journal of Management Accounting Research

Editorial Staff

Senior Editor:

Eva Labro, University of North Carolina at Chapel Hill

Editors:

Eddy Cardinaels Katholieke Universiteit Leuven & Tilburg University
Mary-Ellen Carter Boston College
Willie Choi University of Wisconsin-Madison
Margaret Christ University of Georgia
Mirko Heinle Wharton School
Anne Lillis University of Melbourne
Michal Matejka Arizona State University
Brian Mittendorf Ohio State University
Sven Modell University of Manchester
Jason Schloetzer Georgetown University
Jae Yong Shin Seoul National University
Roland Speklé Nyenrode Business Universiteit
Dan Weiss Tel Aviv University

Editorial Board

Markus Arnold University of Bern
Josep Bisbe Esade Business School
Jasmijn Bol Tulane University
Jason Brown Indiana University
Pablo Casas-Acre Arizona State University
Clara Chen University of Illinois at Urbana-Champaign
Hui Chen University of Zurich
Mandy Cheng University of New South Wales
Tony Davila IESE Business School
Henri Dekker Vrije Universiteit Amsterdam
Shane Dikolli University of Virginia
Angelo Ditillo Bocconi University
Fei Du University of Illinois at Urbana-Champaign
Fabrizio Ferri University of Miami
Isabella Grabner Maastricht University
Allan Hansen Copenhagen Business School
Gary Hecht University of Illinois at Urbana-Champaign
Christian Hofmann Ludwig Maximilians Universität Munich
Martin Holzhacker Michigan State University
Kerry Humphreys University of New South Wales
Khim Kelly University of Central Florida
Kalle Kraus Stockholm School of Economics
Theresa Libby University of Central Florida
Shuqing Luo National University of Singapore
Victor Maas University of Amsterdam
Habib Mahama United Arab Emirates University
Matthias Mahlendorf Frankfurt School of Finance & Management
Raj Mashruwala Universityof Calgary
Ella Mae Matsumura University of Wisconsin-Madison
Beatrice Michaeli UCLA
Frank Moers Maastricht University
Lin Nan Purdue University
Andrew Newman University of South Carolina
Adam Presslee University of Pittsburgh
Ram Ramanan Suny Binghamton
Frederick Rankin Colorado State University
Anna Rohfling-Bastiaen Goethe University Frankfurt
Tatiana Sandino Harvard University
Axel Schulz La Trobe University
Naomi Soderstrom University of Melbourne
Ivo Tafkov Georgia State University
Alexandra Vanden Abbeele Katholieke Universiteit Leuven
Nir Yehuda UT Dallas
Dae-Hee Yoon Yonsei University

Past Editors

William L. Ferrara 1987-1991
Chee W. Chow 1992-1994
Michael D. Shields 1995-1997
Anthony A. Atkinson 1998-2000
John H. Evans III 2001-2003
Joan Luft 2004-2006
Richard A. Young 2007-2009
Ramji Balakrishnan 2010-2012
Ranjani Krishnan 2013-2015
Karen L. Sedatole 2016-2018

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:

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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.

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