CMA - the Management Accounting Magazine articles from December 1997

CMA - the Management Accounting Magazine archives from December 1997

Business accountability: to whom?(Management Perspectives)(Column)
December 1, 1997... Is the responsibility of a business, its CEO, executives, and directors, limited only to its shareholders? Or, does a corporation have a responsibility to a broader constituency - a constituency that includes, but is not limited to, the...

What do you want from you people (aside from hard work)?(Communications and Relationships)(Column)
December 1, 1997... This month's article takes the form of a "mental conversation" between the author and her alter ego about the qualifies she values in members of her company - the Pearls of Wisdom consortium. The topic continues the performance measurement theme...

Accountants abroad: cross border, cross culture. (includes related articles on accounting and business practices in Japan)(Cover Story)
December 1, 1997... In a global market, accountants with international savvy are a hot commodity. But before you pack your bags, here are a few pointers to help ensure a smooth landing. Thanks to faster information exchange and improved communications technology,...

Pension plan funding "101".
December 1, 1997... Some fundamentals about funding decisions and the effective financial management of defined-benefit pension plans. A company-sponsored defined benefit (DB) pension plan can have significant financial implications for the company. The...

Shotguns, puts and calls: the advantages of buy/sell agreements for closely-held companies.
December 1, 1997... Some advice on how to get out, or get the others out, when the blush wears off of shareholder relationships with family and friends in a closely-held business. Many of us have been in business with family and friends. Everything was great at...

Linking strategy to action. (corporate strategy)
December 1, 1997... When created, most organizational goals are realistic and achievable but without a mechanism to convert them into concrete action items, it's pure luck if those goals are ever realized. The contemporary approach to strategic planning involves...

The ins and outs of picking an Internet service provider.
December 1, 1997... Most people who connect to the Internet do so through an Internet service provider, or ISP. The ISP business is intensely competitive right now, with thousands of entities offering their services, from hackers operating out of a spare bedroom to...

Apple culprit is close at hand.
December 1, 1997... By now, anybody who knows anything about computers knows the hard road ahead for Apple Computer. Despite the recent small increase in market share by Mac compatibles, most analysts predict a continuing downward trend compared with...

Improving productivity within the finance function.(Quality and Productivity)(Column)
December 1, 1997... Totalling numbers, itemizing expenses and producing detailed financial reports have traditionally been the tasks of corporate financial departments. But like many other business operations, the finance function is undergoing a significant change...

Transfer pricing - a higher standard of compliance. (for multinational corporations in Canada)(Taxes)(Column)
December 1, 1997... A new, higher standard of compliance for transfer pricing is being set for multinational enterprises. Recently, the Canadian government released draft legislation and a draft Information Circular to enact the 1997 federal budget measures related...