CMA - the Management Accounting Magazine articles from December 1993

CMA - the Management Accounting Magazine archives from December 1993

Meet a manager of corporate responsibility. (A Word from the President) (Column)
December 1, 1993... Sometimes the most innocent inquiry can set the proverbial cat amongst the pigeons. Such was the case with a recent phone call. We had been discussing the concept and practice of management representations. A number of related issues and...

EDI - who pays? (electronic data interchange) (Management Perspectives) (Column)
December 1, 1993... Much has been written about EDI and its use in our businesses. EDI is as simple as faxing orders between your business and your customer or as complex as the enabling technology for quick response systems to supply and inventory goods. The...

Information management. (public sector involvement in the promotion of information-based goods and services) (Commentary) (Column)
December 1, 1993... How should government prime the "new economy"? Much has been written about the "new economy" of information and technology-based goods and services, and its potential to achieve the prosperity that was once fuelled by our manufacturing and...

Absenteeism: Canada's global disadvantage. (Cover Story)
December 1, 1993... Despite the dismal record for Canadian organizations, employee absenteeism and its costs should be well within the control of any employer. Canadian employers are at a competitive disadvantage to their American and Japanese counterparts as a...

Case study. (implementing a program for controlling absenteeism) (Cover Story)
December 1, 1993... Problem This service organization has experienced a $600,000 increase in LTD premium over two years and is facing a potential $300,000 surcharge from the Workers' Compensation Board. Background * 1,650 employees * Multi-union...

Gain sharing. (Cover Story)
December 1, 1993... Gain sharing provides an opportunity for employees to share financially in the success of a business and to have a real "piece of action." But whether or not your company actually adopts a plan, the experience of exploring the gain sharing...

Not just "Japan Inc." (the real reasons for the competitiveness of Japanese companies)
December 1, 1993... The simplistic "business is war" myth that Westerners use to explain Japanese competitiveness is giving way to more thoughtful analysis which suggests that Japan simply has many of its economic and business fundamentals rights. The Japanese...

Corporate ethics and the controller.
December 1, 1993... If good ethics is good business, what are Canadian controllers doing to instill ethical behavior in corporate decision-making? All too frequently one can read a newspaper or watch television and be informed of yet another disaster resulting...

The siren call of complacency. (Quality and Productivity) (Column)
December 1, 1993... They were their own worst enemies. We were victims of our own success." Sound familiar? Firms emerging from a protracted recession should be wary of complacency. Fed by renewed success, complacency may prevent a company from realizing all the...

Year-end tax planning. (Taxes) (Column)
December 1, 1993... A good way to reduce your tax bill is to do advance planning. It is not too late to start looking at some strategies to help you save or defer tax in 1993. We have outlined below several tax-planning opportunities which may assist you in this...