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Meeting the stakeholder's need for information. (A Word from the President) (Column)
March 1, 1994... The rise in popularity of management assertions coincides with a general restructuring of business to take advantage of the opportunities presented by new economies. It is also accompanied by a heightened sense of need for a broader range of...
It's time to face the music on budgets. (doing away with fantasy forecasts) (Management Perspectives) (Column)
March 1, 1994... Professional accountants contribute to the development of every municipal, provincial and federal government budget, as well as to the annual operating budgets of just about every firm on earth.
The same professional accountants play a...
I have seen the future and it is GIS. (Geographic Information System) (Information Management)
March 1, 1994... The term "to be" has become very popular as organizations seek to re-engineer the way they work. Although brief and certainly not descriptive, it has a wonderful ability to suggest a world of possibilities and opportunities that the current ("as...
Co-operating to compete: from alliances to virtual companies. (1994 CMA Conference Preview)
March 1, 1994... Virtuality has emerged as one of the most compelling new business strategies in the arena of global competition for high value-added goods and services.
The competitive environment that a growing number of companies face today -- manufacturers...
How to implement ISO 9000. (International Organization for Standardization's quality management standard)(includes related articles)
March 1, 1994... Not just another trendy program, ISO 9000 is for real. It may be critical for your organization to become certified and the process is neither trivial nor inexpensive. Here's the run-down on how to proceed and what to expect.
Have you picked...
Ethics under the gun. (Certified Management Accountants as models of integrity)
March 1, 1994... As modern day "dark" forces conspire to challenge ethical behavior, Certified Management Accountants must stand together as models of integrity.
Last year in CMA, the 1992-93 chairman of The Society of Management Accountants of Canada, Fred...
Building a continuous improvement culture.
March 1, 1994... Follow the example of these three small companies to diagnose "Herbies" in your operation and build team commitment to becoming a world-class competitor
Total quality management (TQM), just-in-time (JIT), and theory of constraint (TOC) are...
The butcher, his hot dogs and quality! (Quality and Productivity) (Column)
March 1, 1994... For years, my family patronized one particular butcher. His steaks were the softest, his chickens the plumpest and his prices the highest. Yet, his customers were remarkably loyal.
One reason for this was his hot dogs. They were enormous...
Values assessment: key to managing careers. (Communications and Relationships) (Column)
March 1, 1994... Canadians are experiencing an employment crisis as organizations fight for survival. People struggle to keep jobs; some work part-time jobs to make one "full-time" position, while others work over 60 hours a week. Newspapers report daily on...
Employee relocations - the battle continues. (taxation on housing assistance given for employee relocations) (Taxes) (Column)
March 1, 1994... The tax implications to an employee of payments received for job-related relocations have been extensively litigated in the past. Recent court decisions have been decided in the taxpayer's favor and suggest that there are significant...