CMA - the Management Accounting Magazine articles from March 1992

CMA - the Management Accounting Magazine archives from March 1992

One great conference deserves another. (1992 conference of the Society of Management Accountants of Canada) (A Word from the President.) (Column)
March 1, 1992... I've been to a great many SMAC conferences over the years, and I have a wealth of memories to attest to that attendance. So it may come as a surprise to you that my all-time favorite conferences is the next one. I know that probably seems...

How much control and accountability? (Accountability) (Column)
March 1, 1992... As the instructor of a graduate course in controllership, I have to inform my students about the appropriate amount of control that an organization requires. When the discussion turns to total quality management, the questions are raised: "Can...

Systems modelling: not a hobby. (information systems modeling) (Computers) (Column)
March 1, 1992... Modelling is one of the more overworked terms in the systems profession these days. Data models, process models, enterprise models, volumetric models, technical models all exist in our vocabulary. But what do they mean to user and company...

The conflict-of-interest issue revisited. (Software) (Column)
March 1, 1992... The conflict-of-interest issue revisited William G. Hutchinson is managing partner, Information Technology at Ernst & Young, where he has IT responsibility for the firm's practice across Canada. Ernst & Young sells software throughout...

Measuring service performance. (Management) (Column)
March 1, 1992... Measuring Service Performance Much of an organization's effort is often devoted to meeting internal service requirements. Clearly, the overhead costs associated with these services need to be controlled. First, we must determine if...

Environmental performance measurement. (includes related article on Northern Telecom Ltd's environmental policy and objectives) (Cover Story)
March 1, 1992... Information concerning the environment must be an integral component of the management control system The need for a dependable system of environmental performance measurement is rooted in the following realities: * business...

Building success through process improvement.
March 1, 1992... The OPUS (Our Product is User Satisfaction) team gathers in the boardroom of the large distribution and retailing organization headquartered in Mississauga. They are clearly apprehensive and somewhat nervous, as they discuss amongst themselves...

Winning with strategic management control systems.
March 1, 1992... Have you ever been faced with the kind of situation portrayed in the following real but disguised scenarios? You are in the process of selling some capital equipment to a company. The department manager, the controller, and all other...

Manage costs? Manage activities! (Quality and Productivity) (Column)
March 1, 1992... In the future, more than ever before, profitability will be based on how well organizations convert resources to products and services in order to meet customer needs. "How well" will be based on changing customer standards for quality,...

The home/office conflict - learning to cope. (Communications and Relationships) (Column)
March 1, 1992... Achieving a balance between home and office is difficult. Meet Charles, a CMA, and Connie, his wife of 14 years; their two children are eight and 11. They came to me a year ago for couple counselling. Connie had taken a part-time job...

Corporate tax instalments - cash flow considerations. (Taxes) (Column)
March 1, 1992... Corporate tax instalments--cash flow considerations All corporations filing federal income tax returns with tax payable over $1,000 in the immediately preceding taxation year are required to pay monthly tax instalments for the current...