Special Interest Forum on the Interface between Managerial Accounting and Tax

Many fundamental managerial accounting topics intersect with the corporate tax function. For example, transfer prices, which firms use for the purpose of performance evaluation, can have a dramatic effect on corporate income taxes. While some studies examine the intersection of managerial accounting and corporate income tax, the topics are most commonly researched in isolation. We believe our understanding of managerial accounting and corporate income tax issues can be significantly enhanced through concerted efforts to consider them jointly as they relate to a variety of issues.