Using archival and survey data on 2,941 practicing managerial accountants, we explore four questions related to the determinants of success in managerial accounting: (1) Are there differences in knowledge content and ability among managerial accountants at different ranks? (2) Are there...

In this paper, we explore the relationship among rank, knowledge, ability, experience, and success in managerial accounting practice. More specifically, we investigate the predictive validity of the Libby amp; Luft (Lamp;L) model (1993) of the determinants of judgment performance. We implement...

Are there rank-based differences in the measured ability, and technical, industry, and tacit managerial knowledge of practicing managerial accountants? To explore this question, we measured the ability and knowledge of 2,941 practicing managerial accountants in three industries. Our results...