Management Accounting Quarterly

Trade publication covering accounting theory and practices for accountants.

Articles from Vol. 9, No. 2, Winter

Free Lunches and ROI: A Modern Fable: To Boost Their Respective Average ROI and Increase Their Annual Performance-Based Bonuses, Two Senior Managers of a Multinational Conglomerate Transfer Divisions between Themselves. but Is There Such a Thing as a Free Lunch?
King Conglomerate was a large multinational firm with many different lines of business spread across the globe. The company was organized into divisions. As King was a conglomerate, each division had many segments that were totally independent of...
MBA, CMA, and CPA: Natural Partners in the 150-Hour Requirement: By Following a Study Program That Combines College Coursework with Exam Preparation Materials, Students Can Complete Both the CMA and CPA Examinations within a Year of Earning Their MBA
Business in the 21st Century is increasingly wired and globally expanding. (1) Because of rapidly changing economic environments and information technologies, as well as stronger global competition, today's accountants must understand business and...
Option Backdating Scandals: How Management Accountants Can Help: Backdating of Employee Stock Options Can Have a Significant Negative Effect on a Public Company. Management Accountants Are in a Position to Help Their Companies Address a Number of Factors That Could Help Prevent a Backdating Scandal
Pervasive option backdating scandals have affected many public companies. As of April 2007, more than 264 companies have been the subject of internal reviews, inquiries by the Securities & Exchange Commission (SEC), or subpoenas by the Department...
Skepticism and the Management Accountant: Insights for Fraud Detection: A Survey Examines the Level of Professional Skepticism among Management Accountants. with Increased Emphasis Being Placed on Detecting and Preventing Fraud, Companies May Benefit from Enhancing the Abilities of Their Employees to Exhibit Skepticism
Webster's Dictionary defines skepticism as "an attitude of doubt or a disposition to incredulity either in general or toward a particular object." In the accounting profession, skepticism has long been recognized as a fundamental principle of auditing....
Whistleblowing: Factors That Contribute to Management Accountants Reporting Questionable Dilemmas: Whistleblowing Has Become an Important Issue for Management Accountants Today. This Article Explores the Reasons Management Accountants May Choose to Blow the Whistle for Three Different Materiality Levels
Transparency in financial reporting is the mantra of the day, but the means to that transparency remains elusive. One element of transparency is the discovery of unethical situations and reporting the wrongs in the corporate environment. Accounting...

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