POSTER SESSIONS
IMA’s 88th Annual Conference & Exposition

Tracking Performance: When Less is More
By: Dr. Susan B. Hughes, CPA, Professor, University of Vermont and Dr. Kathy A. Paulson Gjerde, Associate Professor, Butler University
Tracking performance to achieve a goal is important. Tracking too many measures may distract management from the goal of maximizing profit. Tracking only a few key measures may produce better results. Participants can “play” a simulation that allows them to find ways to maximize three key performance measures.

Identifying the Total Cost of Outsourcing: A Risk Based Perspective
By: Dr. Paul E. Juras, CMA, CPA, Associate Professor, Wake Forest University
This poster session will provide a framework for identifying the broad strategic and risk issues associated with an outsourcing decision in order to help practitioners recognize that the Total Cost of Outsourcing (TCO) extends beyond the contract price, and recognize risk factors that should be included in the TCO.

Environmental Considerations in Product Mix Decisions Using Activity-Based Costing and the Theory of Constraints
By: Julie A. Lockhart, CMA, CPA, Chair and Professor, Western Washington University and Dr. Audrey G. Taylor, CPA, Assistant Professor, Western Washington University
Practitioners will learn about differences between Activity-Based Costing and Theory of Constraints; the mechanics (an example) of product mix choices under each tool; how product mix decisions from ABC and TOC each impact profitability; pricing implications for the most environmentally damaging product; and maximizing profit while reducing environmental impact.

What You Need to Know About Differences Between International Financial Reporting Standards and US GAAP
By: Dr. Susan B. Hughes, CPA, Professor, University of Vermont and Dr. James F. Sander, Associate Professor, Butler University
U.S. businesses have customers, suppliers, or acquisition candidates that prepare their financial statements in accordance with IFRS. This poster session uses the IASB/FASB convergence project topics and examples from actual company reports to illustrate where and to what extent differences continue to exist between US GAAP and IFRS.

Whistleblowing: The Factors that Contribute to Management Accountants Reporting Questionable Dilemmas
By: Dr. Tara J. Shawver, CMA, Assistant Professor, King's College and Lynn H. Clements, CMA, CFM. CPA, Instructor, Florida Southern College
This poster session will discuss these implications with academics and practitioner’s attending the annual meeting. This study finds that management accounting professionals are able to recognize certain actions as unethical: however they are less likely to whistleblow. Interesting feedback with accountants, managers, and practitioners regarding these results may provide suggestions for promoting ethical behavior.

Improving Cash-Flow Management at a Small Specialized Manufacturer through an ABC Implementation
By: Dr. David E. Stout, Andrews Chair in Accounting, Youngstown State University and Gregory P. Bedenis, MBA student, Youngstown State University
This presentation highlights a small consumer products manufacturer’s recent implementation of an ABC system. Prior to this implementation, the company used a conventional cost accounting system that could not provide the owners with information that could be used for strategic decision-making. We discuss benefits and costs of the new system and lessons learned from this experience in cost-system redesign.

The Problem with Budgeting and How One Municipality Addressed It
By: Dr. Audrey G. Taylor, CPA, Assistant Professor, Western Washington University and Hans Steenpoorte, Co-owner, TOC Resultants
An implementation of Strategic Budgeting, SB, in a municipality in the Netherlands will be discussed with all of the lessons learned so that interested practitioners will have a practical guide to implementation of the SB method and some practical tips on what traps to avoid.

Using Career Anchors to Recruit and Retain Accounting Professionals
By: Dr. Sanjay Gupta, CPA, CMA, Associate Professor, Valdosta State University and Dr. Mel Schnake, Director MBA Programs, Valdosta State University
Recruiting and retaining quality personnel are primary objectives of organizations hiring accounting professionals, especially in times of a diminishing pool of graduating accounting students. To recruit and retain accounting professionals an organization has to hire personnel whose career anchors are consistent with the organization’s culture, policies, and practices. This paper discusses the career anchors that have been established in the management literature and develops constructs which organizations can use to identify career anchors of potential recruits to ensure consistency with organization culture and policies.