Journal of Management Accounting Research

Volume 1, 1989 - Volume 35(3), 2023

Recent Updates by Year

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

AAA Digital Library | Journal Bibliographies Main Page

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. 2023. A fortunate life: 2023 Lifetime Contribution to Management Accounting Award. Journal of Management Accounting Research 35(2): 1-4.

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., A. Webb and C. Wong. 2023. Mitigating the demotivating effects of frequent unfavorable feedback about goal progress. Journal of Management Accounting Research 35(2): 5-32.

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, M., R. Balakrishnan and R. Krishnan. 2023. Rajiv Banker: Management accounting virtuoso. Journal of Management Accounting Research 35(2): 33-41.

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.

Arnold, M. C. and R. Grasser. 2022. Do job candidates' effort promises matter when the labor market is competitive? Experimental evidence. Journal of Management Accounting Research 34(2): 1-21.

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.

Asay, H. S., J. B. Garrett and W. B. Tayler. 2023. Fairness and luck: Contract away or come what may? Journal of Management Accounting Research 35(1): 1-21.

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.

Bachmann, R. L. and H. Spiropoulos. 2023. CSR restatements: Mischief or mistake? Journal of Management Accounting Research 35(3): 21-50. (CSR refers to Corporate Social Responsibility).

Baer, L. M., I. K Khurana and H. Kyung. 2023. Internal control and the insider versus outsider CEO choice. Journal of Management Accounting Research 35(2): 43-68.

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).

Balakrishan, R., J. Huang and A. Wu. 2022. Target setting in a multi-task environment: An empirical investigation. Journal of Management Accounting Research 34(3): 11-28.

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.

Bamber, M. and M. Tekathen. 2023. Balancing emic-etic tensions in the field-, head-, and text-work of ethnographic management accounting research. Journal of Management Accounting Research 35(1): 23-47.

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.

Black, P. W., T. O. Meservy, W. B. Tayler and J. O. Williams. 2022. Surrogation fundamentals: Measurement and cognition. Journal of Management Accounting Research 34(1): 9-29.

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).

Bol, J. C. and S. Loftus. 2023. The dual-role framework: A structured approach for analyzing management controls. Journal of Management Accounting Research 35(1): 49-68.

Boland, C. M., E. E. Harris and D. G. Neely. 2022. Nonprofit governance: Are related board members bad for nonprofits? Journal of Management Accounting Research 34(2): 23-41.

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.

Bourveau, T., D. Stice and R. Wang. 2022. Strategic disclosure and debt covenant violation. Journal of Management Accounting Research 34(3): 29-57.

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.

Brisker, E. R., J. C. Park and H. Song. 2022. Managers' equity incentives and asymmetric cost behavior. Journal of Management Accounting Research 34(2): 43-69.

Brown, C. V. C., J. H. Evans, D. V. Moser and A. Presslee. 2022. The strength of performance incentives, pay dispersion, and lower-paid employee effort. Journal of Management Accounting Research 34(3): 59-76.

Brown, J. L., G. B. Sprinkle and D. Way. 2022. The effects of multi-level group identification on intergroup helping behavior. Journal of Management Accounting Research 34(1): 97-116.

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.

Cade, N. L., S. E. Kaplan and S. Loftus. 2022. Changing the blame game: Does the presence of a pay ratio disclosure impact nonprofessional investors' reactions to CEOs' internal attributions for poor firm performance? Journal of Management Accounting Research 34(2): 71-95.

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., M. M. Cheng, I. Grabner and S. Modell. 2022. Managerial accounting for decision-making and planning. Journal of Management Accounting Research 34(1): 1-7.

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, E. W. and J. B. Lill. 2023. The effects of explicit versus implicit targets on worker performance, reciprocity, and trust and the role of peer benchmarking. Journal of Management Accounting Research 35(1): 69-91.

Chan, E. W. and T. A. Thornock. 2022. Disaggregated versus holistic performance evaluations in a promotion setting. Journal of Management Accounting Research 34(3): 77-97.

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., H. Yin and Y. M. Zhang. 2022. The effects of goal publicity and incentives on self-set performance goals. Journal of Management Accounting Research 34(1): 117-132.

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., J. Nasev and S. Y. Wu. 2022. CFO overconfidence and cost behavior. Journal of Management Accounting Research 34(2): 117-135.

Chen, C. X., L. Di, W. Lulu and W. Li. 2023. Supplier-base concentration and cost structure. Journal of Management Accounting Research 35(2): 69-96.

Chen, C. X., R. Hudgins and W. F. Wright. 2022. The effect of advice valence on the perceived credibility of data analytics. Journal of Management Accounting Research 34(2): 97-116.

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, H., W. Luo and N. Soderstrom. 2023. Career concerns, contract choice, and "unpaid" executives. Journal of Management Accounting Research 35(1): 93-113.

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.

Cheng, M. M., P. Perego and N. S. Soderstrom. 2023. Sustainability and management accounting research. Journal of Management Accounting Research 35(3): 1-11.

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.

Cook, K. A., G. R. Huston, M. R. Kinney and J. S. Smith. 2022. Market reaction to abnormal inventory growth: Evidence for managerial decision-making. Journal of Management Accounting Research 34(1): 31-50.

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.

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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).

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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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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.

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

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Luft, J. L. 1997. Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research (9): 199-216. (Summary).

Luft, J. L. 2021. Six impossible things before breakfast. Journal of Management Accounting Research 33(3): 1-7. (About management accounting research).

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Majerczyk, M., J. Owens and N. Waddoups. 2020. Contract framing, expected disappointment, and effort: The moderating role of external locus of control. Journal of Management Accounting Research 32(2): 183-200.

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Rotaru, K., D. D. Fehrenbacher, M. H. Liang and A. K. D. Schulz. 2020. Causal inference in judgment using the balanced scorecard. Journal of Management Accounting Research 32(2): 201-224.

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Shields, M. D. 2005. Introductory note: Jerry Feltham: Management accounting revolutionary. Journal of Management Accounting Research (16): 143.

Shields, M. D. 2010. Looking back, peeking ahead. Journal of Management Accounting Research (22): 65-66. (Comments on Chee Chow's contributions to management accounting after Chow received the Management Accounting Section's Lifetime Achievement Award).

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