Journal of Management Accounting Research

Volume 1, 1989 - Volume 33(3), 2021

Recent Updates by Year

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Abbott, L. J., S. Parker, G. F. Peters and T. J. Presley. 2019. Control self-assessment and costs of compliance with Sarbanes-Oxley Section 404. Journal of Management Accounting Research 31(3): 5-24.

Abernethy, M. A. and A. M. Lillis. 2001. Interdependencies in organization design: A test in hospitals. Journal of Management Accounting Research (13): 107-129.

Abernethy, M. A. and M. S. Wallis. 2019. Critique on the "manager effects" research and implications for management accounting research. Journal of Management Accounting Research 31(1): 3-40.

Ahrens, T. and J. F. Dent. 1998. Accounting and organizations: Realizing the richness of field research. Journal of Management Accounting Research (10): 1-39. (Summary).

Albright, T. L. and J. M. Reeve. 1992. A case study on the impact of material yield related cost drivers on economic improvement. Journal of Management Accounting Research (4): 20-43.

Allee, K. D., B. A. Badertscher and T. L. Yohn. 2020. Private versus public corporate ownership: Implications for future changes in profitability. Journal of Management Accounting Research 32(2): 27-55.

Anand, V. V., R. Balakrishnan and E. Labro. 2019. A framework for conducting numerical experiments on cost system design. Journal of Management Accounting Research 31(1): 41-61.

Anderson, S. 1995. A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research (7): 1-51. (Summary).

Anderson, S. W. and K. L. Sedatole. 2013. Evidence on the cost hiearchy: The association between resource consumption and production activities. Journal of Management Accounting Research (25): 119-141.

Anthony, R. N. 1989. Reminiscences about management accounting. Journal of Management Accounting Research (1): 1- 20. (Summary).

Anthony, R. N. 2003. Management accounting: A personal history. Journal of Management Accounting Research (15): 249-253.

Anderson, S. W., M. H. Christ, H. C. Dekker and K. L. Sedatole. 2014. The use of management controls to mitigate risk in strategic alliances: Field and survey evidence. Journal of Management Accounting Research 26(1): 1-32.

Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.

Aranya, N. 1990. Budget instrumentality, participation and organizational effectiveness. Journal of Management Accounting Research (2): 67-77.

Arya, A. and J. C. Glover. 2014. On the upside of aggregation. Journal of Management Accounting Research 26(2): 151-166.

Arya, A., J. C. Fellingham and D. A. Schroeder. 2004. Aggregation and measurement errors in performance evaluation. Journal of Management Accounting Research (16): 93-105.

Arya, A, J. Glover, B. Mittendorf and L. Ye. 2005. On the use of customized versus standardized performance measures. Journal of Management Accounting Research (17): 7-21.

Arya, A., J. C. Glover and B. Mittedorf. 2017. The effects of joint cost allocation on intra-firm trade: A comparison of insulating and non-insulating approaches. Journal of Management Accounting Research 29(2): 1-10.

Atkinson, A. A., R. Balakrishnan, P. Booth, J. M. Cole, T. Groot, T. Malmi, H. Roberts, E. Uliana and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research (9): 79-108. (Summary).

Atkinson, A. A. and W. Shaffir. 1998. Standards for field research in management accounting. Journal of Management Accounting Research (10): 41-68. (Summary).

Autrey, R. L., S. S. Dikolli and D. P. Newman. 2010. Performance measure aggregation, career incentives, and explicit incentives. Journal of Management Accounting Research (22): 115-131.

Bagnoli, M. and S. G. Watts. 2013. Knowing versus telling private information about a rival. Journal of Management Accounting Research (25): 35-57.

Bai, G. and R. Krishnan. 2012. Role of management accounting systems in the development of efficacy of transactive memory systems. Journal of Management Accounting Research (24): 201-220.

Bai, G., F. Coronado and R. Krishnan. 2010. The role of performance measure noise in mediating the relation between task complexity and outsourcing. Journal of Management Accounting Research (22): 75-102.

Bai, G., T. Kajiwara and J. Lui. 2016. Measuring the cost of individual disruptions in multistage manufacturing systems. Journal of Management Accounting Research 28(1): 1-26.

Bailey, C. D. and N. J. Fessler. 2011. The moderating effects of task complexity and task attractiveness on the impact of monetary incentives in repeated tasks. Journal of Management Accounting Research (23): 189-210.

Bailey, C. D., L. D. Brown and A. F. Cocco. 1998. The effects of monetary incentives on worker learning and performance in an assembly task. Journal of Management Accounting Research (10): 119-131. (Summary).

Baiman, S. 2014. Some ideas for further research in managerial accounting. Journal of Management Accounting Research 26(2): 119-121.

Balachandran, S., M. E. Carter and L. J. Lynch. 2004. Sink or swim? Firm's responses to underwater options. Journal of Management Accounting Research (16): 1-18.

Balakrishnan, R. 2010. Journal of Management Accounting Research editor's report. Journal of Management Accounting Research (22): 299-303.

Balakrishnan, R. 2011. Editorial. Journal of Management Accounting Research (23): v.

Balakrishnan, R. 2011. Journal of Management Accounting Research editor's report. Journal of Management Accounting Research (23): 331-335.

Balakrishnan, R. 2012. Editor's report. Journal of Management Accounting Research (24): 221-224.

Balakrishnan, R. 2013. Editor's report. Journal of Management Accounting Research (25): 231-234.

Balakrishnan, R. and N. S. Soderstrom. 2000. The cost of system congestion: Evidence from the healthcare sector. Journal of Management Accounting Research (12): 97-114.

Balakrishnan, R. and K. Sivaramakrishnan. 2002. A critical overview of the use of full-cost data for planning and pricing. Journal of Management Accounting Research (14): 3-31.

Balakrishnan, R., A. J. Pugely and A. S. Shah. 2017. Modeling resource use with time equations: Empirical evidence. Journal of Management Accounting Research 29(1): 1-12.

Balakrishnan, R., E. Labro and N. S. Soderstrom. 2014. Cost structure and sticky costs. Journal of Management Accounting Research 26(2): 91-116.

Balakrishnan, R., E. M. Matsumura and S. Ramamoorti. 2019. Finding common ground: COSO's control framework and the levers of control. Journal of Management Accounting Research 31(1): 63-83. (Risk management).

Balakrishnan, R., N. S. Soderstrom and T. D. West. 2007. Spending patterns with lapsing budgets: Evidence from U.S. Army Hospitals. Journal of Management Accounting Research (19): 1-23.

Baldenius, T. and S. D. Dyreng. 2021. Special interest forum on the interface between managerial accounting and tax. Journal of Management Accounting Research 33(1): 1-5.

Banker, R. D. and D. Byzalov. 2014. Asymmetric cost behavior. Journal of Management Accounting Research 26(2): 43-79.

Banker, R. D., D. Byzalov, M. Ciftci and R. Mashruwala. 2014. The moderating effect of prior sales changes on asymmetric cost behavior. Journal of Management Accounting Research 26(2): 221-242.

Banker, R. D., D. Byzalov, S. Fang and Y. Liang. 2018. Cost management research. Journal of Management Accounting Research 30(3): 187-209.

Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152.

Banker, R. D. and G. Potter. 1993. Economic implications of single cost driver systems. Journal of Management Accounting Research (5): 15-32.

Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.

Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55. (Summary).

Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.

Banker, R. D., S. Fang and M. N. Mehta. 2020. Anomalous operating performance during economic slowdowns. Journal of Management Accounting Research 32(2): 57-83.

Bar-Yosef, S.. P. J. Hughes and I. Venezia. 1995. The LIFO/FIFO choice as a signal of future costs. Journal of Management Accounting Research (7): 52-65.

Baumgarten, D., U. Bonenkamp and C. Homburg. 2010. The information content of the SG&A ratio. Journal of Management Accounting Research (22): 1-22.

Baxter, J. A. and W. F. Chua. 1998. Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research (10): 69-87.

Beasley, M. S., N. C. Goldman, C. M. Lewellen and M. McAllister. 2021. Board risk oversight and corporate tax-planning practices. Journal of Management Accounting Research 33(1): 7-32.

Bedford, D. S. and R. F. Speklé. 2018. Construct validity in survey-based management accounting and control research. Journal of Management Accounting Research 30(2): 23-58.

Bedford, D. S. and R. F. Speklé. 2018. Constructs in survey-based management accounting and control research: An inventory from 1996-2015. Journal of Management Accounting Research 30(2): 269-322.

Berger, L. 2019. The importance of task complexity when rewarding nonfinancial performance. Journal of Management Accounting Research 31(2): 1-17.

Berger, L., K. Fiolleau and C. MacTavish. 2019. 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 31(2): 19-35.

Berger, L., K. J. Klassen, T. Libby and A. Webb. 2013. Complacency and giving up across repeated tournaments: Evidence from the field. Journal of Management Accounting Research (25): 143-167.

Berhausen, N. P. and S. Thrane. 2018. Control and coordination of design-driven innovation processes: Case evidence from the automotive industry. Journal of Management Accounting Research 30(3): 75-94.

Bhimani, A., H. Silvola and P. Sivabalan. 2016. Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes. Journal of Management Accounting Research 28(2): 77-101.

Bhimani, A., N. T. Dai, P. Sivabalan and G. Tang. 2018. How do enterprises respond to a managerial accounting performance measure mandated by the state? Journal of Management Accounting Research 30(3): 145-168.

Bierman Jr., H. 1990. A Review of Alfred Rappaport's Creating Shareholder Value. Journal of Management Accounting Research (2): 140-154.

Bierman, J. D, and H. Bierman Jr. 1993. Accounting for replacement investments. Journal of Management Accounting Research (5): 56-60.

Birnberg, J. G. 2003. Introductory note to "Management accounting: A personal history". Journal of Management Accounting Research (15): 247.

Birnberg, J. G. 2008. John K. Shank: Recipient of Distinguished Contribution to Management Accounting Award. Journal of Management Accounting Research (20): 15-15.

Birnberg, J. G. 2009. The case for post-modern management accounting: Thinking outside the box. Journal of Management Accounting Research (21): 3-18.

Birnberg, J. G. and M. D. Shields. 2020. Journal of Management Accounting Research at 30 years: Reflections on its context, creation, challenges, and contributions. Journal of Management Accounting Research 32(1): 1-10.

Birnberg, J. G. and Y. Zhang. 2011. When betrayal aversion meets loss aversion: The effects of changes in economic conditions on internal control system choices. Journal of Management Accounting Research (23): 169-187.

Birnberg, J. G., M. D. Shields and S. M. Young. 1990.The case for multiple methods in empirical management accounting research (With an Illustration from Budget Setting). Journal of Management Accounting Research (Fall): 33-66. (Summary).

Black, D. E. and S. S. Dikolli. 2013. Discussion of: Divestitures of equity by executives and future equity granting patterns. Journal of Management Accounting Research (25): 25-33.

Black, P. W., A. H. Newman, B. R. Stikeleather and N. J. Waddoups. 2019. Performance feedback type and employees' subsequent willingness to help other employees. Journal of Management Accounting Research 31(3): 25-39.

Bloomfield, R. J. 2015. Rethinking managerial reporting. Journal of Management Accounting Research 27(1): 139-150. (Part of the special section on management accounting research: Knowledge base, themes, and future directions).

Boer, G. 1991. Revolution in management accounting: A review of Robert S. Kaplan's and Anthony A. Atkinson's Advanced Management Accounting. Journal of Management Accounting Research (3): 223-229.

Boer, G. and D. Jeter. 1993. What's new about modern manufacturing? Empirical evidence of manufacturing changes. Journal of Management Accounting Research (5): 61-83. (Summary).

Bonner, S. E., R. Hastie, G. B. Sprinkle and S. M. Young. 2000. A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting. Journal of Management Accounting Research (12): 19-64.

Borkowski, S. C. 1990. Environmental and organizational factors affecting transfer pricing: A survey. Journal of Management Accounting Research (2): 78-99.

Bormann, S. 2020. Strategic priorities and organizational design. Journal of Management Accounting Research 32(3): 7-26.

Bouwens, J. and B. Steens. 2016. Full-cost transfer pricing and cost management. Journal of Management Accounting Research 28(3): 63-81.

Bouwens, J. and L. Van Lent. 2006. Performance measure properties and the effect of incentive contracts. Journal of Management Accounting Research (18): 55-75.

Bouwens, J., C. Hofmann and L. van Lent. 2018. Performance measures and intra-firm spillovers: Theory and evidence. Journal of Management Accounting Research 30(3): 117-144.

Bowlin, K. O., M. H. Christ and J. G. Griffin. 2020. Say-on-pay and the differential effects of voluntary versus mandatory regimes on investor perceptions and behavior. Journal of Management Accounting Research 32(1): 11-29.

Bratten, B. and Y. Xue. 2017. Institutional ownership and CEO equity incentives. Journal of Management Accounting Research 29(3): 55-77.

Braumann, E. C. 2018. Analyzing the role of risk awareness in enterprise risk management. Journal of Management Accounting Research 30(2): 241-268.

Brazel, J. F. and B. E. Lail. 2019. How the interplay between financial and nonfinancial measures affects management forecasting behavior. Journal of Management Accounting Research 31(3): 41-63.

Brierley, J. A 2008. Toward an understanding of the sophistication of product costing systems. Journal of Management Accounting Research 20 (Special Issue): 61-87.

Brink, A. G., J. C. Coats and F. W. Rankin. 2017. Deceptive superiors and budgetary reporting: An experimental investigation. Journal of Management Accounting Research 29(3): 70-91.

Brink, A. G., J. L. Hobson and D. E. Stevens. 2017. The effect of high power financial incentives on excessive risk-taking behavior: An experimental examination. Journal of Management Accounting Research 29(1): 13-29.

Brown, J. L., J. G. Fisher, S. A. Peffer and G. B. Sprinkle. 2017. The effect of budget framing and budget-setting process on managerial reporting. Journal of Management Accounting Research 29(1): 31-44.

Brown, J. L., J. H. Evans III and D. V. Moser. 2009. Agency theory and participative budgeting experiments. Journal of Management Accounting Research (21): 317-345.

Brown, T. J., T. M. Majors and T. W. Vance. 2021. Incomplete contracts and employee opportunism: How Machiavellianism moderates the effects of impacting an uncompensated objective. Journal of Management Accounting Research 33(2): 1-18.

Brüggen, A. 2011. Ability, career concerns, and financial incentives in a multi-task setting. Journal of Management Accounting Research (23): 211-229.

Bruggen, A. and F. Moers. 2007. The role of financial incentives and social incentives in multi-task settings. Journal of Management Accounting Research (19): 25-50 .

Bruns, W. J. 1989. A review of Robert K. Yin's Case Study Research: Design and Methods. Journal of Management Accounting Research (1): 157-163.

Bruns, W. J. 1990. Robert N. Anthony, A management accounting pioneer. Journal of Management Accounting Research (2): 167-168.

Bruns Jr., W., and S. McKinnon. 1993. Information and managers: A field study. Journal of Management Accounting Research (5): 84-108. (Summary).

Bryant, L., D. A. Jones and S. K. Widener. 2004. Managing value creation within the firm: An examination of multiple performance measures. Journal of Management Accounting Research (16): 107-131.

Buchheit, S., A. L. Reitenga, G. Ruch and D. A. Street. 2019. Are CFOs effective operators? An empirical analysis of CFO/COO duality. Journal of Management Accounting Research 31(2): 37-58.

Burt, I. 2016. An understanding of the differences between internal and external auditors in obtaining information about internal control weaknesses. Journal of Management Accounting Research 28(3): 83-99.

Burt, I., T. Libby and A. Presslee. 2020. The impact of superior-subordinate identity and ex post discretionary goal adjustment on subordinate expectancy of reward and performance. Journal of Management Accounting Research 32(1): 31-49.

Bushee, B. J., M. E. Carter and J. Gerakos. 2014. Institutional investor preferences for corporate governance mechanisms. Journal of Management Accounting Research 26(2): 123-149.

Cadman, B. 2013. Divestitures of equity by executives and future equity granting patterns. Journal of Management Accounting Research (25): 1-24.

Cadman, B. and M. E. Carter. 2014. Compensation peer groups and their relation with CEO pay. Journal of Management Accounting Research 26(1): 57-82.

Cadman, B., R. Carrizosa and X. Peng. 2020. Compensation disclosures and corporate governance through shareholder voting. Journal of Management Accounting Research 32(3): 27-48.

Caglio, A. and A. Ditillo. 2021. Reviewing interorganizational management accounting and control literature: A new look. Journal of Management Accounting Research 33(1): 149-169.

Callen, J. L. 1991. Data envelopment analysis: Partial survey and applications for management accounting. Journal of Management Accounting Research (3): 35-55.

Callen, J. L., M. Morel and C. Fader. 2008. An empirical analysis of the incentive-action-performance chain of the principal-agent model. Journal of Management Accounting Research 20 (Special Issue): 79-105.

Campbell, D., S. M. Datar, S. L. Kulp and V. G. Narayanan. 2015. Testing strategy with multiple performance measures: Evidence from a balanced scorecard at Store 24. Sixth Annual JMAR Conference: From Strategy to Outcomes - The Role of Performance Measurement. Journal of Management Accounting Research 27(2): 39-65.

Canace, T. G. and L. Salzsieder. 2016. The timing of asset purchases to achieve earnings thresholds. Journal of Management Accounting Research 28(1): 81-106.

Cardinaels, E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research (16): 133-148.

Casas-Arce, P., R. J. Indjejikian and M. Matejka. 2020. Bonus plan choices during an economic downturn. Journal of Management Accounting Research 32(2): 85-105.

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Chang, H., C. D. Ittner and M. T. Paz. 2014. The multiple roles of the finance organization: Determinants, effectiveness, and the moderating influence of information systems integration. Journal of Management Accounting Research 26(2): 1-32.

Chang, H., C. M. Hall and M. T. Paz. 2021. Suppliers' product market competition, customer concentration, and cost structure. Journal of Management Accounting Research 33(3): 9-27.

Chang, H., G. D. Fernado, D. Srinivasan and A. Tripathy. 2013. A re-examination of diversification and firm productivity. Journal of Management Accounting Research (25): 99-118.

Chapman, C. and M. D. Shields. 2008. Anthony Hopwood: Management accounting scholar. Journal of Management Accounting Research (20): 1-2.

Chapman, C. S. 2012. Discussion of: The role of information systems in supporting exploitative and exploratory management control activities. Journal of Management Accounting Research (24): 61-63.

Chen, C. X. 2015. Discussion of: Testing strategy with multiple performance measures: Evidence from a balanced scorecard at Store 24. Sixth Annual JMAR Conference: From Strategy to Outcomes - The Role of Performance Measurement. Journal of Management Accounting Research 27(2): 67-73.

Chen, C. X. 2017. Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research 29(3): 23-26.

Chen, C. X., J. B. Lill and T. W. Vance. 2020. Management control system design and employees' autonomous motivation. Journal of Management Accounting Research 32(3): 71-91.

Chen, C. X., Y. Gao, Y. Wang and S. Xue. 2020. Tailoring the weights on objective versus subjective performance measures between top management and middle managers: Evidence from performance-based equity incentive plans. Journal of Management Accounting Research 32(3): 49-70.

Chen, H. and F. Leng. 2004. Pay-performance sensitivity in a heterogeneous managerial labor market. Journal of Management Accounting Research (16): 19-33.

Chen, J., H. Chang, H. Chen and S. Kim. 2014. The effect of supply chain knowledge spillovers on audit pricing. Journal of Management Accounting Research 26( 26(1): 83-100.

Chen, L., B. Srinidhi, A. Tsang and W. Yu. 2016. Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports. Journal of Management Accounting Research 28(2): 53-76.

Chen, L. X., S. Chen, F. Pan and Y. Wang. 2015. Determinants and consequences of transfer pricing autonomy: An empirical investigation. Journal of Management Accounting Research 27(2): 225-259.

Chen, Q., S. S. Dikolli and W. Jiang. 2015. Career-risk concerns, information effort, and optimal pay-for-performance sensitivity. Journal of Management Accounting Research 27(2): 165-195.

Chen, Y. and M. Deng. 2011. Capital rationing and managerial retention: The role of external capital. Journal of Management Accounting Research (23): 285-304.

Cheng, C. S. A. and R. P. Manes. 1992. The marginal approach to joint cost allocation: A model for practical application. Journal of Management Accounting Research (4): 44-63.

Chenhall, R. H. 2012. Developing an organizational perspective to management accounting. Journal of Management Accounting Research (24): 65-76.

Chenhall, R. H. and K. Langfield-Smith. 2003. Performance measurement and reward systems, trust, and strategic change. Journal of Management Accounting Research (15): 117-143.

Chenhall, R. H., J. Kallunki and H. Silvola. 2011. Exploring the relationship between strategy, innovation, and management control systems: The roles of social networking, organic innovative culture, and formal controls. Journal of Management Accounting Research (23): 99-128.

Cho, H., B. B. Lee, W. Lee and B. C. Sohn. 2017. Do labor unions always lead to underinvestment? Journal of Management Accounting Research 29(1): 45-66.

Cho, J., I. Hwang, J. Hyun and J. Y. Shin. 2020. Compensation consultant fees and CEO pay. Journal of Management Accounting Research 32(1): 51-78.

Choi, S., S. Kim, S. Kwon and J. Y. Shin. 2021. Analyst forecasts and target setting in executive annual bonus contracts. Journal of Management Accounting Research 33(2): 19-42.

Chow, C. W. 2010. Looking back, peeking ahead. Journal of Management Accounting Research (22): 67-72.

Chow, C. W., F. J. Deng and J. L. Ho. 2000. The openness of knowledge sharing within organizations: A comparative study of the United States and The People's Republic of China. Journal of Management Accounting Research (12): 65-95. (Summary).

Christ, M. H. 2013. An experimental investigation of the interactions among intentions, reciprocity, and control. Journal of Management Accounting Research (25): 169-197.

Christ, M. H. and A. I. Nicolaou. 2016. Integrated information systems, alliance formation, and the risk of information exchange between partners. Journal of Management Accounting Research 28(3): 1-18.

Christ, M. H., N. Mintchik, L. Chen and J. L. Bierstaker. 2015. Outsourcing the information system: Determinants, risks and implications for management control systems. Journal of Management Accounting Research 27(2): 77-120.

Christensen, J. and J. S. Demski. 2003. Factor choice distortion under cost-based reimbursement. Journal of Management Accounting Research (15): 145-160.

Chua, W. F. and R. Petty. 1999. Mimicry, director interlocks, and the interorganizational diffusion of a quality strategy: A note. Journal of Management Accounting Research (11): 93-104.

Chung, T. K. J, G. L. Harrison and R. C. Reeve. 2009. Interdependencies in organization design: A test in universities. Journal of Management Accounting Research (21): 55-73.

Church, B. K., T. Libby and P. Zhang. 2008. Contracting frame and individual behavior: Experimental evidence. Journal of Management Accounting Research (20): 153-168.

Ciftci, M. and F. M. Salama. 2018. Stickiness in costs and voluntary disclosures: Evidence from management earnings forecasts. Journal of Management Accounting Research 30(3): 211-234.

Ciftci, M. and T. A. Zoubi. 2019. The magnitude of sales change and asymmetric cost behavior. Journal of Management Accounting Research 31(3): 65-81.

Cifici, M., R. Mashruwala and D. Weiss. 2016. Implications of cost behavior for analysts' earnings forecasts. Journal of Management Accounting Research 28(1): 57-80.

Cobb, B. R. 2009. Influence diagrams for capacity planning and pricing under uncertainty. Journal of Management Accounting Research (21): 75-97.

Collins, D. L., F. J. Román and H. C. Chan. 2011. An empirical investigation of the relationship between profitability persistence and firms' choice of business model: Evidence from the U.S. airline industry. Journal of Management Accounting Research (23): 37-70.

Conyon, M. J. and L. He. 2004. Compensation committees and CEO compensation incentives in U.S. entrepreneurial firms. Journal of Management Accounting Research (16): 35-56.

Cools, M. and J. C. P. Rossing. 2021. International transfer pricing: MNE dependency on knowledge of external tax consultants. Journal of Management Accounting Research 33(1): 33-51.

Cools, M. and R. Slagmulder. 2009. Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research (21): 151-178.

Cools, M., K. Stouthuysen and A. Van den Abbeele. 2017. Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research 29(3): 1-21.

Cooper, J. C. and F. H. Selto. 1993. Is risk preference induction a reliable method of controlling risk preferences? Journal of Management Accounting Research (5): 109-123.

Corona, C., L. Nan and R. Zhao. 2020. Imitation in product-market competition and accounting reporting. Journal of Management Accounting Research 32(3): 93-115.

Covaleski, M. A. 2020. Critical realism in management accounting research: The relevance of the work of John R. Commons. Journal of Management Accounting Research 32(2): 17-20.

Covaleski, M. A, J. H. Evans III, J. L. Luft and M. D. Shields. 2003. Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research (15): 3-49.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Cravens, K. S., E. G. Oliver, S. Oishi and J. S. Stewart. 2015. Workplace culture mediates performance appraisal effectiveness and employee outcomes: A study in a retail setting. Sixth Annual JMAR Conference: From Strategy to Outcomes - The Role of Performance Measurement. Journal of Management Accounting Research 27(2): 1-34.

Dai, N. T., F. Du, S. M. Young and G. Tang. 2018. Seeking legitimacy through CSR reporting: Evidence from China. Journal of Management Accounting Research 30(1): 1-29.

Daniel, S. J., and W. D. Reitsperger. 1992. Management control systems for quality: An empirical comparison of the U.S. and Japanese electronic industries. Journal of Management Accounting Research (4): 64-78.

Davidson, B. I. 2019. The effects of reciprocity and self-awareness on honesty in managerial reporting: Social value orientation matters. Journal of Management Accounting Research 31(1): 85-103.

Davila, A. and A. Ditillo. 2017. Management control systems for creative teams: Managing stylistic creativity in fashion companies. Journal of Management Accounting Research 29(3): 27-47.

Dearman, D. T. and M. D. Shields. 2001. Cost knowledge and cost-based judgment performance. Journal of Management Accounting Research (13): 1-18.

Dekker, H. C., R. Ding and T. Groot. 2016. Collaborative performance management in interfirm relationships. Journal of Management Accounting Research 28(3): 25-48.

Dekker, H. C., T. Groot and M. Schoute. 2013. A balancing act? The implications of mixed strategies for performance measurement system design. Journal of Management Accounting Research (25): 71-98.

Dekker, H. C., T. Kawai and J. Sakaguchi. 2019. The interfirm contracting value of management accounting information. Journal of Management Accounting Research 31(2): 59-74.

Demerjian, P. R., J. B. Donovan and J. Jennings. 2020. Assessing the accuracy of forward-looking information in debt contract negotiations: Management forecast accuracy and private loans. Journal of Management Accounting Research 32(1): 79-102.

Demski, J. S. 2011. Reflections. Journal of Management Accounting Research (23): 77-79.

Demski, J. S., J. C. Fellingham and H. H. Lin. 2008. Useful additional evaluation measures. Journal of Management Accounting Research 20 (Special Issue): 165-173.

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Demski, J. S., J. C. Fellingham, H. H. Lin and D. A. Schroeder. 2008. Interaction between productivity and measurement. Journal of Management Accounting Research (20): 169-190.

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Hemmer, T. 2010. LEN CONgruity. Journal of Management Accounting Research (22): 175-185.

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Hiromoto, T. 1991. Restoring the relevance of management accounting. Journal of Management Accounting Research (3): 1-15. (Summary).

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Horngren, C. T. 1991. Willian J. Vatter: Notable contributor to management accounting. Journal of Management Accounting Research (3): 233-235.

Horngren, C. T. 2004. Management accounting: Some comments. Journal of Management Accounting Research (16): 207-211.

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Huang, J., R. Balakrishnan and F. Pan. 2017. On the association between current period budget target achievability and the properties of nonfinancial measures. Journal of Management Accounting Research 29(2): 47-62.

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Islam, S. 2019. A field study of strategy map evolution. Journal of Management Accounting Research 31(3): 83-98.

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Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).

Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard).

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. (Summary).

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Krishnan, R. 2014. Editor's report. Journal of Management Accounting Research 26(2): 269-272.

Krishnan, R. 2015. Editorial: Management accountant - What ails thee? Journal of Management Accounting Research 27(1): 177-191.

Krishnan, R. 2015. Editor's report. Journal of Management Accounting Research 27(2): 261-265.

Krishnan, R. 2020. Across the great divide: Bridging the gap between economics- and sociology-based research on management accounting. Journal of Management Accounting Research 32(2): 21-25.

Krishnan, R., J. J. Mistry and V. G. Narayanan. 2012. A field study on the acceptance and use of a new accounting system. Journal of Management Accounting Research (24): 103-133.

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Labro, E. 2015. Hobby horses ridden. Journal of Management Accounting Research 27(1): 133-138. (Part of the special section on management accounting research: Knowledge base, themes, and future directions).

Labro, E. 2019. Journal of Management Accounting Research's 30th anniversary. Journal of Management Accounting Research 31(1): 1.

Lanen, W. N. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement. Journal of Management Accounting Research (11): 29-43. (Summary).

Leach-Lopez, M. A., W. W. Stammerjohn and F. M. McNair. 2007. Differences in the role of job-relevant information in the budget participation-performance relationship among U.S. and Mexican managers: A question of culture or communication. Journal of Management Accounting Research (19): 105-136 .

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Libby, T. and R. M. Lindsay. 2019. The effects of superior trust and budget-based controls on budgetary gaming and budget value. Journal of Management Accounting Research 31(3): 153-184.

Libby, T. and S. E. Salterio. 2019. Deception in management accounting experimental research: "A tricky issue" revisited. Journal of Management Accounting Research 31(2): 143-158.

Libby, T., C. A. Proell and S. D. Smith. 2019. Difficult cost goals and conflicting honesty incentives: The influence of decision responsibility. Journal of Management Accounting Research 31(3): 185-200.

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Lillis, A. M. and P. M. G. van Veen-Dirks. 2008. Performance measurement system design in joint strategy settings. Journal of Management Accounting Research (20): 25-57.

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Lindquist, T. M. and G. Smith. 2009. Journal of Management Accounting Research: Content and citation analysis of the first 20 years. Journal of Management Accounting Research (21): 249-292.

Liu, C., W. Shi and K. C. J. Wei. 2021. CEO expertise and the design of compensation contracts: Evidence from generalist versus specialist CEOs. Journal of Management Accounting Research 33(3): 97-119.

Liu, M. 2019. Accruals, managerial operating decisions, and firm growth: Implications for tests of earnings management. Journal of Management Accounting Research 31(1): 153-193.

Liu, N., S. Liu and H. Chu. 2019. Estimating the effect of a fit-focused employee selection program. Journal of Management Accounting Research 31(2): 159-175.

Liu, X., Y. Tian and Y. Zhang. 2020. The joint effects of supervisor pay transparency and vertical pay dispersion on reporting honesty. Journal of Management Accounting Research 32(3): 179-192.

Long, J. H., L. Mertins and B. Vansant. 2015. The effects of firm-provided measure weightings on evaluators' incorporation of non-contractible information. Journal of Management Accounting Research 27(1): 47-62.

Lopez, O. L. and M. R. W. Hiebl. 2015. Management accounting in small and medium-sized enterprises: Current knowledge and avenues for further research. Journal of Management Accounting Research 27(1): 81-119.

Luft, J. 2005. Editorial and forum introduction. Journal of Management Accounting Research (17): 1-5.

Luft, J. 2006. Introductory note: The competitive advantage of management accounting. Journal of Management Accounting Research (18): 125.

Luft, J. 2007. Lifetime contribution to management accounting award. Journal of Management Accounting Research (19): 169 .

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