CMA - the Management Accounting Magazine articles from November 1991

CMA - the Management Accounting Magazine archives from November 1991

Constitutional reforms encouraging first step. (Canadian constitution)(A Word From The President)
November 1, 1991... The Federal Government has acknowledged, in a substantive manner, that Canada's economic house needs to be put in order, and that is good news. At the very least, the need has been recognized. I was particularly encouraged by the fact that of...

Counting the risk. (risk analysis)(Management)
November 1, 1991... Project justification should go beyond financial feasibility analysis to consider the all-important risk factors. Some creative individual in the organization has come up with an idea. A lot of financial analysis has gone into justifying it....

Stripping "safe income." (computing safe income)(Taxes )
November 1, 1991... Because the Canadian income tax system allows the tax-free flow of dividends between related Canadian companies, a company can be stripped of its value by paying tax-free, inter-corporate dividends in anticipation of selling its shares to an...

The risk of a return to anemic growth. (business cycle forecasts)(Economics)
November 1, 1991... Past business cycle recoveries have tended to be sharp and strong. There is serious doubt this pattern will be repeated this time. Far too much importance may be attached to predicting the turning points in the recent recession in the North...

Introducing accountability. (Accountability)
November 1, 1991... Accountability has come to mean a lot more than just reporting on the profitability of an enterprise. "Accountability." The term generated a wide variety of reactions from my colleagues at the University of Waterloo. I was discussing with...

Managing and auditing EDI systems development. (electronic data interchange) (Cover Story)
November 1, 1991... The benefits of electronic data interchange systems are enormous, but such systems are only justified if they are protested by adequate controls. In today's "information society," the impact of information technology (IT) on business and our...

Reporting on management effectiveness.
November 1, 1991... Building on the framework devised by the Canadian Comprehensive Auditing Foundation, management accountants are in the best position to measure and report on managerial effectiveness. Economy, efficiency, effectiveness, value for money. These...

Eliminating unproductive activities and processes. (cost management and continuous improvement)
November 1, 1991... The key to cost management and continuous improvement in your organization is analysis of all activities and processes with a view to eliminating those that do not add value. Can your management confidently answer embarrassingly simple...

Will the 1992 FAEs be easier? (accounting examinations)
November 1, 1991... Of course not! But that may have been the impression held by many candidates writing the June 1991 offering of the FAEs. Following the June writing, The Society of Management Accountants entered the last year of the FAEs. With only two exam...

Marketing information services. (Computers)
November 1, 1991... To improve their image, IS departments should follow these four simple approaches to satisfying their user-clients. Why do so many information services (IS) departments struggle for success, survival and recognition? For some, achieving that...

Accounting made simple by Simply Accounting (ACCPAC Bedford Simply Accounting)(Software) (Evaluation)
November 1, 1991... Simply Accounting is virtually the same product as Bedford accounting software on DOS, except that Simply Accounting contains much more data capacity. This is an entry-level package operating under Windows that contains the basic features of an...

An introduction to entrepreneurship. (Small Business)
November 1, 1991... This article is the first in a series focusing on entrepreneurship and the role of the management accountant. A primary objective is to help management accountants relate better to entrepreneurs and their needs. Consequently, they will be able to...

New emphasis on user fees. (Public Sector Forum)
November 1, 1991... The federal government will collect an estimated $3 billion plus in user fees this year for anything from passports and visas to park camping fees, according to Michael Marion, senior policy adviser, Program Branch of the Treasury Board. Indeed,...

The story behind salary increases. (Careers)
November 1, 1991... "Make the stars know they're appreciated" has replaced, "If they're good enough to keep, they're good enough to get a raise." To many accountants and even some managers, how organizations decide on salary increases is as mysterious as a...