Academic journal article Management Accounting Quarterly

Editor's LETTER

Academic journal article Management Accounting Quarterly

Editor's LETTER

Article excerpt

Welcome to the Fall 2004 issue of Management Accounting Quarterly. We certainly hope you enjoy the cross section of articles that covers industry and education.

Continuing IMA's emphasis on German cost accounting and other international issues, we present an in-depth look at how an application of resource consumption accounting (RCA) at Clopay Plastic Products Company helped one plant assign costs to products more accurately and get a better handle on its production costs. The initial article on this subject by the same two authors, Sally Webber and B. Douglas Clinton, appeared in the October 2004 issue of Strategic Finance, so you may want to look at both for a complete picture.

Three articles were contributed through a joint arrangement by IMA and the American Accounting Association (AAA) via Carl Smith, IMA Chair-elect and former professor-in-residence. Derived from presentations made at IMA's Annual Conference in Chicago in June 2004, they were written by Charles J. Pineno, D'Arcy Becker, Susan Haugen, and A. James McKee. The first compares balanced scorecard applications in the manufactured homes and the motor homes industries. The second shows how university course instruction via wireless technology is adding a new dimension to teaching as it provides the flexibility to deliver Internet classes on an anytime, anywhere basis. It includes examples from a professor's experiences teaching such a course while traveling on her summer vacation. …

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