CMA - the Management Accounting Magazine articles from July 1992

CMA - the Management Accounting Magazine archives from July 1992

My performance: a self-appraisal. (A Word from the President) (Column)
July 1, 1992... Twelve months and ten columns ago, I wrote my first column as your president. I told you what I thought was going to happen during the coming year. Now, it is time for my swan song and I thought it only appropriate to assess my...

The hidden curriculum. (implicit learning experiences of management accountants) (Accountability) (Column)
July 1, 1992... You're being watched! As a management accountant in a large organization, there are people watching your behavior daily, to observe your interpersonal relationships, how you value ethical principles, a ow you balance your life between work and...

Orientation: key to employee performance and morale. (Management) (Column)
July 1, 1992... Many separations occur just shortly after new employees start in an organization, often accounting for a significant portion of staff turnover. This not only wastes recruiting efforts, but it can also result in the loss of employees with...

A look at MRP II. (Manufacturing Resource Planning) (Information Technology)
July 1, 1992... In the lean and competitive business environment of the '90s, not using every, iota of information to which you have access is a sinful waste. When the information is of strategic importance, such oversight can be downright incapacitating. ...

SMAC's first chairman. (Society of Management Accountants of Canada Chmn Fred Grant) (Cover Story)
July 1, 1992... Fred Grant, who enjoys collecting oxymorons, defines himself as a pragmatic fundamentalist and believes that seeking acceptable compromise is a moral obligation Fred Grant once reported, in all seriousness, that dinosaurs and pink...

Accounting for brands: a call for clarity.
July 1, 1992... How to account for brand names in financial statements? As with accounting for goodwill, various countries' opinions on the *subject differ. The differences show up in their rules governing brand treatment - including Canada's - and in how...

Benchmarking: opportunity for accountants.
July 1, 1992... Management accountants should initiate the process of comparing corporate performance and ensure that measurements probe beyond financial analysis. Benchmark performance measurement and financial performance are inextricably bound....

Product performance evaluations.
July 1, 1992... Determining the optimum product line for any organization is a complicated endeavor which requires careful analysis. We often hear about how easy it is to add a new product and how difficult it is to delete an existing one. This reality...

Bringing quality to accounting.
July 1, 1992... Most corporations are paying increased attention to quality. For some, it's lip service. For others, it's the core of a program to improve customer service, profitability, and product and service offerings that ultimately leads to increased...

International productivity performance. (Quality and productivity) (Column)
July 1, 1992... Annually, the Houston-based American Productivity & Quality Center publishes Perspectives, the purpose of which is to access world productivity trends and to comment on significant events and changes in world productivity and quality. Quality...

Hello out there! Is anybody listening? (communicating with employees) (Communications and relationships) (Column)
July 1, 1992... Are your communication and training efforts reaching the mark? Do you feel your employees, trainees, and senior management are all tuned to a different station? You're not alone. You're experiencing what many other managers are finding these...

Is the GST audit honeymoon over? (Canada's Goods and Services Tax) (Taxes) (Column)
July 1, 1992... Since its introduction on January 1, 1991, the Goods and Services Tax ("GST") appears to have been working amazingly well and most taxpayer experiences with the audit process have been unexpectedly pleasant. But this happy state of affairs...

Putting new ideas to the test. (evaluating business ideas) (Small business) (Column)
July 1, 1992... It's a well-known statistic that up to 80 per cent of businesses fail within their first five years. Most are the victims of lack of management and capitalization. But what is the specific cause? More importantly, how do you eliminate or reduce...