Meaningful incorporation of environmental and social responsibility goals into organizational strategic plans requires a mechanism to measure and reward performance contributing to that objective. This paper formulates such a framework using management accounting concepts. We demonstrate that...

The value chain is a widely used framework to assess and manage corporate profitability. This paper explores how companies manage their CSR efforts along this framework. We develop a generic value chain that has three links upstream and one link downstream. We analyze qualitative data from CEO...

This paper derives an actionable model that serves as a basis for cost variance analysis to support the pursuit of environmental and traditional financial goals within a decentralized organization. The model identifies two distinguishable departures from optimality. The first consists of what...

Lawson et al. (2014) provides a conceptual framework for accounting education that suggests all accounting professionals (and therefore our students) can best add value to the organizations that employ them by integrating diverse professional competencies. Left unanswered, however, is a detailed...

Effective January 1, 2015, the content of the CMA® (Certified Management Accountant) program was revised to increase its overall rigor and the relevance of the CMA for accountants and financial professionals in business. In a previous article (“The CMA Examination: How Well Does It Align with...

Financial and technology forces have combined to dramatically change the milieu of higher education. In terms of financial forces, we examine changing student demographics, the level of student debt, shrinking levels of governmental support, and philanthropic limitations. We conclude that the...

Prior research and practitioner-academic bodies (Lawson et al. 2014, 2015; Pathways Commission 2012) have called for the development of integrated accounting curricula to better prepare students for successful long-term careers. This paper recognizes accounting program leaders as important agents in...

India is undergoing a rapid transformation. Recent events, including its currency demonetization, the rapid rollout of digital banking, and the introduction of a new nationwide goods and service tax (GST), are signs of the dramatic economic, social, and political changes taking place. This...

As technology transforms the management accounting profession at an ever-increasing rate, are you concerned about having the necessary skills to further your career? Do you want to enhance your skill set but don't know where to start? If so, don't worry. In one or two weeks' worth of time...