CMA - the Management Accounting Magazine articles from May 1993

CMA - the Management Accounting Magazine archives from May 1993

Education - in Step with the Times
May 1, 1993... The revolution that's shaking our economy and our national self-confidence is, in my view, also shaking our schools. It's driven by a new commitment to performance, and just as surely as it is reshaping our goals as a nation, it is redefining the...

The Dilemma at Northlake
May 1, 1993... The Northlake ethics case (CMA March 1993) was developed for discussion in both undergraduate and professional development courses in management accounting. The case describes the dilemma of Frank, a newly graduated CMA, who discovers that his...

Learning to Live with Legacy Systems
May 1, 1993... If you haven't yet heard of "legacy systems," you probably will before long. The term refers to critical business systems that are technically obsolete, difficult to maintain, and more often than not, functionally lacking. They usually serve a...

Printer Sharing Devices
May 1, 1993... While the cost of laser printers is coming down to the level charged for dot matrix printers only two years ago, there still never appears to be enough of a budget available to put a printer on every desk. And even if "black-and-white" lasers are...

Knowledge Base Manufacturing: The Leading Edge in Manufacturing Business Systems
May 1, 1993... Manufacturers seeking greater production flexibility and lower cycle time can find what they're looking for in a "one-system solution" afforded by knowledge base manufacturing In a recent article ("Automating the business process," October 1992,...

Market-Driven Quality: What Management Accountants Should Know
May 1, 1993... Quality is what the customer says it is -- and, believe it or not, the management accountant has a critical role to play in building and managing customer satisfaction. Over the past few years, Canadian companies have been experiencing the slow,...

Power to the People
May 1, 1993... While attracting its share of disciples, naysayers, and confusion, employee empowerment can radically change operations and boost corporate performance and profits. Employee suggestion boxes have been a common sight in Canadian factories for...

The Coming Teams Crisis: Five Stumbling Blocks or Stepping Stones to Success
May 1, 1993... The management revolution sweeping through much of the western world is now moving into its teams phase. But it's a new classic good news/bad news story; team-based organizations and improvement activities have produced eye-popping results....

Employee Relationships: Fraud, Trust, and Control
May 1, 1993... Fraud is a human problem which becomes a business problem. As long as it is committed on a small scale, it's often considered a cost of doing business. In the past decade with the advent of mass media, we have been bombarded by the news that...

Estate Planning: It's Better Now Than Never
May 1, 1993... In a nutshell, estate planning involves the distribution of wealth among family members in a tax-effective manner through the transfer of wealth from one generation to another. In a thorough and comprehensive estate plan, one must attempt to...