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...

In 1994, the AICPA?s Special Committee on Financial Reporting recommended that participants in business reporting can improve the reporting process by focusing on user needs and finding cost-effective ways of aligning business reports with those needs. The Committee noted that professional...

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...

The twofold purpose of this paper is to offer recommendations to accounting educators regarding educational technology (ET) delivery modes, and to stimulate accounting education research efforts in the area of ET. Drawing from behavioral and cognitive theory, as well as educational research on...

Behavioral research in taxation : recent advances and future prospects / Cherie J. O'Neil, Donald P. Samelson -- The future of behavioral accounting (information systems) research / Vicky Arnold, Steve G. Sutton -- Using the management control system to promote competitive advantage in...

The early identification of managerial motivation : an empirical examination / Stephanie M. Bryant, Ashton C. Bishop, Donna L. Street -- A new culture? Evidence of support for diversity in public accounting performance evaluation judgments / Eric N. Johnson, D. Jordan Lowe, Philip M.J. Reckers...