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Who sets the standard? (international accounting standards)(Column)
March 1, 1998... As the global economy strengthens, it's becoming increasingly important to agree on a core set of accounting standards.
When Certified Management Accountants (CMAs) and their employers attempt to raise capital internationally, what accounting...
A tete-a-tete with Barbara Moses. (career planning consultant and author)(Interview)
March 1, 1998... Dr. Barbara Moses will be featured as one of the key-note speakers at the CMA national conference in Whistler this summer. She is widely acclaimed as a guiding light on career development, has a best seller book called Career Intelligence:...
Developing your personal leadership plan.
March 1, 1998... I believe that leadership is not a position: it's a combination of something you are (your character) and some things you do (your skills and competence). I also believe the best model for leadership is that of a servant leader, who leads by...
Data mining to improve profitability. (includes related article on predictive modeling)
March 1, 1998... If you're not taking advantage of this new decision-support process, it's time to start turning your dormant operational data into strategic and tactical information that can reduce costs and increase revenues.
In the current information age,...
A new approach to product development costing.
March 1, 1998... Activity-based costing and activity-based management can be useful tools for planning the management of costs in new product development, as in this case study from the automotive parts industry.
Companies competing in a global many methods and...
The ABCs of R&D at Nortel. (application of activity-based accounting to improve research and development)
March 1, 1998... With a research and development budget of some US$2 billion; 5,000 active projects; and 20,000 R&D employees around the globe, this major telecommunications company needs to be on top of its game. Here's how its innovative approach to project...
Dueling divisions: a new dual transfer pricing method.
March 1, 1998... When an organization's divisions buy and sell goods between themselves, traditional pricing practices have more often pitted divisions against each other than encouraged them to pull together for the greater good. Here's a dual transfer pricing...
1997 FCMAs in focus. (Fellow Certified Management Accountants)(Column)
March 1, 1998... The accomplishments of these 1997 Fellows are a reminder of the rich possibilities for achievement open to CMAs. The FCMA designation is awarded for outstanding contribution that benefits not only the Society but also the profession and the...
Knowledge management made easier.
March 1, 1998... It is every information systems manager's lament. The end-users say they want everything included in the system! The fact is, they don't know what they want, so they are asking for it all.
Whether you are in marketing, customer service, finance...
Has the curtain fallen? (income tax assessment of corporations owned by Indian Bands in Canada)
March 1, 1998... Up until 1994, corporations wholly-owned by Indian Bands ("bands") were subject to income tax except in those rare circumstances where a fairly stringent set of criteria was met to allow any such corporations to be exempt as non-profit...