MAAW's Blog

Student memberships in the IMA and AICPA

2009-11-03T09:07:00.000-08:00

Students can join the Institute of Management Accountants for $39 (Link to Join). To view the benefits of IMA membership see the Why join IMA page.

Students can also join the AICPA as a student affiliate for $35 (Link to Join). To view the benefits of a student affiliate membership see the Benefits and Info Guide page.

Student membership in AAA

2009-11-03T06:12:00.000-08:00

Students can join the American Accounting Association for $25 (Link to join). The AAA also offers a Sponsor-Your -Student program that allows a faculty member to sponsor a student's membership (Link to become a sponsor).

As members of the AAA, students can access the Career Center (Link to the center), post a resume online, and access current academic positions posted on the job board. In addition, members can join AAA Commons and access on line posts and discussions related to various accounting topics. Although any student can join, AAA membership is highly recommended for those who are interested in an academic career in accounting.

Bob Jensen's accounting news sites

2009-11-03T05:55:00.000-08:00

Bob Jensen provides some very useful links related to News Sites (e.g., accounting and taxation, fraud, XBRL) International Accounting standards, and other topics on the following page.

http://www.trinity.edu/rjensen/AccountingNews.htm

What's new on MAAW?

2009-09-19T11:09:00.000-07:00

I recently added a bibliography for the International Journal of Accounting Information Systems.

http://maaw.info/InternationalJournalofAccInfoSys.htm

For all MAAW's Journal Bibliographies see:

http://maaw.info/SelectedJournals.htm

Become a member of MAAW

2009-08-09T08:45:00.000-07:00

I placed a "Google Friend Connect" gadget on MAAW's main page. You can help me encourage, promote, and facilitate management and accounting education, research, and practice by becoming a member. Join MAAW and start promoting.

Changes in higher education

2009-08-06T11:10:00.000-07:00

Very interesting paper related to the changes taking place in higher education.

Kamenetz, A. 2009. Who needs Harvard? Free online courses, Wiki universities, Facebook-style tutoring networks - American higher education is being transformed by a cadre of web-savvy edupunks. Fast Company (September): 84-89.

Discussion of what's new in higher education, e.g., OpenCourseWare Consortium, Flat World Knowledge, Knewton, Peer-2Peer University, Creative Commons, AcaWiki, Academic Earth, MIT's OpenCourseWare, Western Governors University, 2Tor Inc, Edufire, Grockit, and Inigral.

For links to these web sites see my note on this article.

From the 1907 Journal of Accountancy

2009-08-01T07:18:00.000-07:00

"It is as hard to distinguish, here at least, between a Democrat and a Republican as it is to determine from the size of his hip pockets or his bibulous habits between the gentleman from Kentucky and the sockless statesman from Kansas who is in favor of prohibition but opposed to its enforcement. It would be a hard job to separate Republican sheep from Democratic goats. The average man doesn't know what he is himself. He resembles the Irishman, who had carried the pitcher to often to the well. He left his friends and joined the ranks of dividend payers in a street car. The car gave a lurch. He lost the strap and was precipitated into a woman's lap. He apologized and moved up the aisle. The car lurched again and he was compelled to sit down on another woman's lap. He apologized again and in search of safety, he walked still further up the aisle and was about to take hold of another strap when, another lurch threw him into another woman's lap. He was about to apologize when this woman indignantly asked: "What are you, anyway?" The man with the map of Erin on his face looked at her sorrowfully and meekly replied: "Oi don't know mum: whin Oi came in here, Oi thawt Oi was and Oirishman, but now Oi guess Oi must be a Lap lander."" Jaggard, E. A. 1907. JOA (December): 175.

"Out where the West begins"

2009-07-31T13:20:00.000-07:00

This cute little poem is from a 1912 issue of the Journal of Accountancy.

"Out where the handclasp's a little stronger,
Out where a smile dwells a little longer,
That's where the West begins.

Out where the sun's a little brighter,
Where the snow that falls is a trifle whiter,
Where the bonds of home are a wee bit tighter,
That's where the West begins.

Out where skies are a trifle bluer,
Out where friendship's a little truer,
That's where the West begins.

Out where a fresher breeze is blowing,
Where there is laughter in every streamlet flowing,
Where there's more of reaping and less of sowing,
That's where the West begins.

Out where the world is in the making,
Where fewer hearts with despair are aching,
That's where the West begins.

Where there is more of singing and less of sighing,
Where there is more of giving and less of buying,
And a man makes friends without half trying -
That's where the West begins."

Author unknown. Submitted by Temple, H. M. 1912. JOA (September): 326.

Some old but interesting articles

2009-07-03T13:58:00.000-07:00

I have been working on a bibliography for the Harvard Business Review beginning with 1922. There are many early articles that are relevant today. For example: The following quote is from Donham, W. B. 1927. The social significance of business. Harvard Business Review(July): 406-419.

"Discontent with the existing condition of things is perhaps more widespread than ever before in history. The nation is full of idealists, yet our civilization is essentially materialistic. On all sides, complicated social, political, and international questions press for solution, while the leaders who are competent to solve these problems are strangely missing." p. 406.

See Harvard Business Review for more as I develop this section.

How to Contribute to Help Build and Maintain MAAW

2009-05-05T08:26:00.000-07:00

See the following page for several ways to help build and maintain MAAW.

Contribute to MAAW

Comments about the site are also appreciated! What you like, don't like, recommendations, etc. Every comment is helpful.

What's New on MAAW?

2009-05-04T11:47:00.000-07:00

I recently finished a bibliography for Abacus 1965-2009.

Abacus has published articles on every accounting topic you can think of, and many topics related to accounting. If you are not familiar with this journal, I highly recommend it.

Remembering NUMMI

2009-02-27T07:24:00.000-08:00

For a very interesting article related to General Motors' current problems and how to solve them see:

Ranney, G. B. 2009. Remembering NUMMI. In2: In Thinking Network Insights.

For more on Toyota's system see the JIT and Japanese Management sections on MAAW.

Where were the auditors in the Madoff Ponzi scheme?

2009-02-22T07:00:00.000-08:00

According to testimony before the Senate Banking committee Madoff's hedge fund Ponzi scheme was allowed to continue for 30 years because of limited resources, fragmented oversight and lack of coordination between regulators. Okay, so the SEC and the banking folks didn't pay attention, but where were the auditors who were supposed to verify the non existent assets?

If someone has an answer to this question, or can direct us to an answer, please comment!

What's New on MAAW?

2009-02-15T10:49:00.000-08:00

I have recently added some management journals with links to JSTOR. Everyone gets the first page of the article and subscribers get the full text.

Administrative Science Quarterly 1956-2005 to the 3 year moving wall.
The Academy of Management Journal 1958-1985 - planned through 2005

See all featured journals.

A Note on Comparative Economic Systems

2008-09-06T07:49:00.000-07:00

I added this note to the Fun with politics comments.

Many people seem to be confused about the definition of socialism.

What separates socialism from capitalism is the profit motive.
See MAAW's Comparative Economics graphic to view the concepts.

See MAAW's Economics and Political Issues sections for more information.

What's new on MAAW?

2008-09-06T07:16:00.000-07:00

Recent additions to MAAW's Journal Bibliographies include:

Journal of Accounting Education 1983-2008.

Review of Accounting Studies 1996-2008.

For all of MAAW's Journal Bibliograhies see Selected Jounals.

Let's have some fun with politics. What is a Republican?

2008-06-18T07:57:00.000-07:00

What is a Republican?

A recent article in the AJC got me started on this little summary. The first eight items on the list below were summarized from an AJC article by Delores (Dee) Nickel who seems to have defined a Republican fairly well (See note below). Based on my own conversations with Republicans, I found her description to be amusing, but pretty darn accurate. According to Dee the following 8 items describe what Republicans believe. I added the other items based on my own conversations and observations.

President Clinton did not leave a balanced budget. He hid a big budgetary mess for President Bush to clean up. Our current budget problems are Clinton's fault.
Ronald Reagan is second only to God. He grew a robust economy and destroyed Communism single-handedly.
The only solution to the oil problem is to drill every-where in this country where oil might exist. Americans have the right to rape and plunder the earth to support our way of life.
Supporting the poor or disabled with tax payer money is socialism. Their problems are caused by their failure to accept personal responsibility. If you are homeless because of a flood, tornado or hurricane, it is your fault for being in the wrong place. Buy insurance and don't expect the government to intervene.
The fault lies with the individual for illness, disability and poverty. Again, it is the individual's responsibility to buy insurance, rather than expecting the government to bail them out.
Most, if not all, Republicans are Christians who do help the needy from time to time, but the government should not get involved.
Most Republicans support the Iraq war and believe that weapons of mass destruction were found, but hidden, and that Iraq was involved in 9/11.
Unions are the reason that jobs have been sent overseas. Corporations are not at fault.
God wanted George W. Bush to be President and he wants us all to be Republicans. The liberal Democrats are mostly undisciplined heathens with no underlying moral fiber. Ted Kennedy and Bill Clinton are good examples.
Everyone should be allowed to buy as many guns as they like. People have to shoot things and it is their first amendment right to do so. The only problem with guns is that the current laws are not enforced by the liberals.
Women do not have a right to an abortion. It you were raped it is probably your own fault. God wants you to have the baby anyway and raise the child as a Christian-Republican.
Gay people choose to be gay and engage in sinful sexual behavior because they have no morals or character. They could choose to act like heterosexuals if they wanted to be normal. It is simply a matter of choice. Good rather than evil.
Healthcare for everyone will mean that no one will be able to get decent healthcare. Universal healthcare is just pure socialism. If you are too poor to buy insurance it is your own fault for not working hard and accepting responsibility.
Infrastructure such as schools and highways are important, but should be privatized, e.g., private schools and toll roads. Privatization and competition will solve all of our problems.
Illegal immigrants should be sent back to where they came from, unless they happen to work for my business, clean my house, or work own my new roof.
There is sufficient equity in this country. Anyone can be anything they want to be. The fact that many people never amount to much is their own fault for not taking advantage of what America has to offer.

____________________________________________

¹ Nickel, D. 2008. A lonely Democrat in Cherokee County. The Atlanta Journal-Constitution (Tuesday, June 17): A11.

What's new on MAAW?

2008-06-18T07:44:00.000-07:00

I recently added the following bibliographies:

Journal of Accounting and Economics 1979-2008

Journal of Applied Management Accounting Research 2002-2007

See the Featured Journals page for these and many other journals.

What's new on MAAW?

2008-05-12T08:07:00.000-07:00

I recently added bibliographies for the following journals:

Accounting and the Public Interest 2001-2007,
Accounting Horizons 1987-2008,
Issues in Accounting Education 1983-2008,
Journal of Information Systems 1986-2008, and
Management Accounting Research 1993-2008.

These articles also appear in the main bibliography pages and relevant topics pages.

See the Featured Journals page for the complete list of journals included. MAAW also includes selected articles from dozens of other journals.

The goal is to categorize all accounting literature by journal and by topic.

James R. Martin

What is wrong with Management Accounting?

2008-02-18T06:31:00.000-08:00

If you have taught, studied, or practiced in the area of management accounting lately you probably have concerns related to the conflicting approaches presented in the literature, e.g., traditional full costing, direct costing, the theory of constraints throughput accounting, activity-based costing, and lean accounting. If so, you might be interested in a series of articles written by Anton Van der Merwe. These include the following with links to my summaries.

Van der Merwe, A. 2007. Management accounting philosophy I: Gaping holes in our foundation. Cost Management (May/June): 5-11. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy II: The cornerstones of restoration. Cost Management (September/October): 26-33. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy III: The management accounting evaluation framework. Cost Management (November/December): 20-29. (Summary).

In the first paper Van der Merwe points out what those of us who have taught management accounting have known for a long time, i.e., that the various approaches to management accounting are contradictory, confusing, and often absurd. As a result it has been difficult to teach management accounting and know how to deal with all the controversy. My response has been to teach from a controversial issues perspective where the many arguments for and against the conflicting approaches are presented to students without taking sides with any particular advocate. I wrote a paper about this several years ago and I think the approach is still relevant. See Martin, J. R. 1994. A controversial issues approach to enhance management accounting education. Journal of Accounting Education (Winter): 59-75. (Summary). For two courses based on the same idea see MAAW's book and the graduate or upper level course.

Van der Merwe develops a framework for recovery in the second paper and an evaluation framework in the third paper. He does not claim to have all the answers, but I believe he is pointing us in the right direction.

What's new on MAAW?

2008-02-18T05:54:00.000-08:00

MAAW's journal bibliography sections for NACA, NAA, and IMA are finally finished. These bibliographies currently include the main articles published from 1919 through 2007. (See the N.A.C.A. Bulletin, the N.A.A. Bulletin, Management Accounting, Management Accounting Quarterly, and Strategic Finance). These papers also appear on various relevant topics pages and provide some very interesting and enjoyable reading. Many papers published forty to seventy years ago deal with issues that are still currently unresolved. Although generic links to these papers cannot be provided at this time, most of the full text articles are available through University subscriptions to ProQuest. I have access to them through my connection to the University of South Florida. If you are affiliated with a University, student or faculty, you probably also have access, on or off campus, through your own library.

Help promote MAAW to students

2007-10-02T06:55:00.000-07:00

Students are hard to reach, but are perhaps the ones who can benefit the most from MAAW. Copy the following message and send it to any student you would like to help. I thank you and I believe they will thank you.

The MAAW web site represents an ongoing project to systematically categorize accounting literature from the past 100 years. In addition, it includes two management accounting courses and hundreds of article and book summaries. Take a look at the introduction (http://www.maaw.info/IntroToMAAW.htm) and contents (http://www.maaw.info/MAAWContents.htm) pages for a quick idea of the scope of the site. MAAW contains thousands of pages, so I recommend book marking the main page (http://maaw.info/) for future reference. You can search MAAW on nearly every page for term papers or to supplement the study of any accounting topic. Although its not the only accounting resource on the web, it is a treasure chest for those who want to learn about accounting at any level.

James R. Martin
Professor Emeritus
University of South Florida

Feedback Note

2007-08-11T06:41:00.000-07:00

To all MAAW users,

I haven't gotten much feedback lately. I suppose its because my previous feedback note is at the bottom of the blog posts.

But I thrive on feedback. It you have some nice things to say about MAAW, let me hear from you. If you have some not-so-nice things to say, I can also handle that.

It is difficult to promote a free resource, so I need your help. If you are a faculty member, please tell your students and other faculty about MAAW. If you are a student, tell other students. If you are working outside the academic area (i.e., you have a real world job), tell your colleagues.

James R. Martin

MAAW's new IMA section

2007-05-26T07:49:00.000-07:00

In the what's new department.

I created a page for the Institute of Management Accountants and included links to a number of MAAW's pages, e.g., Management Accounting, Management Accounting Quarterly, N.A.A. Bulletin, Strategic Finance. I also added a page for the IMA cases and one for other IMA/NAA publications.

Check it out at http://maaw.info/IMAMain.htm

MAAW's Blog

Student memberships in the IMA and AICPA

Student membership in AAA

Bob Jensen's accounting news sites

What's new on MAAW?

Become a member of MAAW

Changes in higher education

From the 1907 Journal of Accountancy

"Out where the West begins"

Some old but interesting articles

How to Contribute to Help Build and Maintain MAAW

What's New on MAAW?

Remembering NUMMI

Where were the auditors in the Madoff Ponzi scheme?

What's New on MAAW?

A Note on Comparative Economic Systems

What's new on MAAW?

Let's have some fun with politics. What is a Republican?

What's new on MAAW?

Recommended reading for faculty and administrators

What's new on MAAW?

What is wrong with Management Accounting?

What's new on MAAW?

Help promote MAAW to students

Feedback Note

MAAW's new IMA section