Resources & Publications

Winter 2013
Click on article titles to download PDF files.


The Different Levels of XBRL Adoption
By Dana Garner, Ph.D., CPA; Dave Henderson, Ph.D.; Steven D. Sheetz, Ph.D.; and Brad S. Trinkle, Ph.D.
A survey of decision makers’ perceptions about the costs and benefits of using XBRL provides a clearer picture of how XBRL is used in companies throughout the world. The authors define four general types of XBRL adoption and describe the level of use and integration of each.

Culture and Management Control Systems in Today’s High-Performing Firms
By Michael T. Lee, Ph.D., SF Fin, and Sally K. Widener, Ph.D., CPA, CIA
In an IMA®-sponsored research project, the authors measure the types of cultures that companies exhibit, the relationship between culture and the use of management control systems (MCS), and what combination of culture and MCS characterize high-performing firms. Some of the results are surprising.

The Wild, Wild East: Applying Management Accounting Practices in the People’s Republic of China
By Jonathan Schiff, Ph.D., CMA
A survey of finance leaders of large multinational companies operating in the People’s Republic of China examines the risks related to management accounting practices in the PRC and the strategies needed to succeed there. The areas considered include internal controls, the finance function, and talent management.

A Decade of DuPont Ratio Performance
By Mark E. Haskins, Ph.D.
A study of the DuPont financial ratio model shows how it changed during the tumultuous first 10 years of the 21st Century. The analysis provides some indicators for financial benchmarking as well as some tentative conclusions about the usefulness of the ratio in predicting shareholder returns.

Using the Basic Accounting Equation to Help Students Understand Differences Between the Cash Basis and Accrual Basis
By Neal VanZante, Ph.D., CMA, CFM, CPA, CFE
Many introductory-level students have difficulty with the differences between the cash basis and accrual basis of accounting, and textbooks often gloss over the subject. The author presents two cases and examples that professors can use in the classroom to help improve students’ understanding of the concepts.


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