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Highlights of management accounting research

Read summaries of recent academic studies on management accounting topics such as the balanced scorecard, executive pay, performance reviews, and managing creativity.

5 best practices for intercompany accounting

Best practices can help multinationals improve intercompany accounting, such as transfer pricing, cash management, and settlement, while preventing costly problems.

Paying it forward

Meet Kimberly Ellison-Taylor, CPA, CGMA, the new chairman of the AICPA board of directors.

5 things leaders should never say

Want to keep your best CPAs from jumping ship? This article explores alternatives to the phrases best left unsaid.

Rewarding employees

To offer your staff the right incentives, determine what they value most. Flexible working options and clear career paths matter more than salary to some.

Companies plan to hire—if they can find workers

A growing number of US companies plan to hire more workers, but finding the right talent remains a concern, according to a quarterly survey of CPA executives by the American Institute of CPAs.

SPONSORED REPORT

Agentic accounting has arrived: What’s hype and what’s real?

Artificial intelligence (AI) is moving beyond chatbots and into accounting workflows. A new generation of agentic AI tools can plan, execute, and adapt as they complete tasks, raising expectations for what automation can do inside firms and finance departments. What can agentic AI realistically do today and what challenges are there in its implementation? Find out in this Journal of Accountancy sponsored report.