CMA - the Management Accounting Magazine articles from February 1993

CMA - the Management Accounting Magazine archives from February 1993

Ethics: fundamentally important to civilization. (A Word from the Chairman)
February 1, 1993... The subject of ethics has been with us for a long time, so perhaps we should be experts. However, we must keep discussing it, examining it, and causing it to evolve, because we never reach the end of this important social concept. The word...

Employment equity. (Management Perspectives)
February 1, 1993... Make it happen, watch it happen, or wonder what happened Learning to recognize, avoid and eliminate discrimination is going to be critical to being a manager in the next decade. As we tackle this challenge, we can expect to see managers and...

Prerequisites for accountability. (Accountability)
February 1, 1993... Some academics would define accountability as the expectation that each employee will accept credit or blame for results achieved in performing assigned tasks. Others might define accountability as that interesting location where responsibility...

Still pondering make vs. buy? - check your assumptions. (Information Technology)
February 1, 1993... I continue to be surprised by the reactions I get when I recommend to organizations that they first look for a software package to meet an application need and consider custom development only as a last resort. Sometimes it seems that there is a...

Becoming more competitive. (benefits of industrial consortia)(includes related article)
February 1, 1993... An innovative approach to helping small and medium-sized manufacturers achieve world-class competitiveness through industrial alliances or consortia. If you're sick to death of being lambasted for your lack of competitiveness -- listen well!...

Lessons from Japan. (Cover Story)
February 1, 1993... Rarely has Canada faced such uncertain times as the '90s. And we're not alone. Not since 1973 have the world's three big economic motors -- Germany, Japan and the United States -- experienced recession and a loss of domestic business confidence...

A handle on quality costs.
February 1, 1993... Using quality cost concepts can help to point an organization's way toward improved quality and financially sound activities. How are organizations measuring and using them? A decade ago, The Society of Management Accountants of Canada...

No comedy of errors. (management mistakes)
February 1, 1993... Do you recognize your own company or a client company in any of these management errors? What would you do to correct the mistakes? Suppose you are responding to a call from an engineering associate for assistance in a consulting project at...

Iconic visioning: do you see what I see? (Communications and Relationships.)
February 1, 1993... In 1938, Dr. Albert Einstein was about to offer the final exam for PhD candidates. The exam had just been distributed when his assistant looked at the first question and dashed to the front of the room saying, "Dr. Einstein, stop the exam. We...

Leaving for Texas for taxes. (taxation in Canada and US) (Taxes)
February 1, 1993... As tough times grind on, our discontent, frustration and anger are fuelled by increased bankruptcies, soaring unemployment and government deficits, mismanagement and meddling. Added to that list is an overwhelming tax burden, with a particular...

The new management paradigm. (Public Sector Forum)
February 1, 1993... Some months ago I participated in an innovative research forum co-sponsored by The Society of Management Accountants of Canada and the U.S.-based National Association of Accountants. The forum diagnosed what is happening in the field of...

Preparing your financing proposal - to get that cash. (Small Business)
February 1, 1993... The objective of a financing proposal is quite simply to secure the funds required to make your venture grow. Bankers will be willing and able to provide debt financing if they are convinced your proposal is viable; if you can demonstrate that...