CMA - the Management Accounting Magazine articles from September 1993

CMA - the Management Accounting Magazine archives from September 1993

Integrating Finance and Strategy to Maximize the Value of Your Enterprise
September 1, 1993... In any discussion of the contemporary management scene, words which are almost certain to occur are ones like "turbulence," "volatility," and "discontinuity." Thanks to technological advances, economic liberalization, and various socio-political...

Workplace Equality - Pursuing a Goal That Makes the Best of Business Sense
September 1, 1993... As John DiPede mentioned on the subject of employment equity in this column last February, "Of course there will be cries of reverse discrimination - mostly from white able-bodied male managers." Similarly, I still hear a few of my male...

Whistle-Blowing - a Management Control Tool
September 1, 1993... Recently in his column as chairman of the Society, my good friend, Fred Grant, stated, "Developing structures that foster ethical conduct and institutionalize ethical practice can go a long way toward reducing temptation. Structures that...

End Users and Responsible Computing
September 1, 1993... End users and responsible computing You have probably heard the phrase "end user" more than once and wondered why an end user would be different from an other user of information technology. I suspect that systems departments...

Controlling Employee Theft
September 1, 1993... The problem is huge. Recent estimates Place the cost of employee theft, including cash, inventory, and fixed assets at $20 billion a year in Canada. Theft is responsible for 30 per cent of all small business failures and it represents as much as...

Surviving the Paradigm Shift
September 1, 1993... As we move rapidly into the second era of information technology, here are some of the lessons being learned by those organizations which are in the forefront of making the transition through the use of integrated computer applications. The...

The Role of Measurement in Activity-Based Management
September 1, 1993... Twelve executives sit around the plant conference room table. At their head sits the president of this company of 2000 people. Fifty other people sit in tiers of chairs behind the president chatting enthusiastically, almost oblivious to the...

Sales Tax Harmonization
September 1, 1993... When the Goods and Services Tax (GST) was first introduced on January 1, 1991, the federal government's intention was to have a tax fully harmonized with the various Provincial Retail Sales Taxes PST). As we all know now, the government was not...

How to Cheat Your Way to Higher Customer Survey Scores
September 1, 1993... Customer satisfaction studies are increasingly being used as the basis for performance evaluations, bonuses, and awards. As a result, the temptation to manipulate and influence study results has never been greater. And because human opinions are...

The Art of the Nudge
September 1, 1993... Jack and I met a number of years ago and he knew that people sometimes consulted with me about career-related issues. He wanted some advice. I knew Jack to be a conscientious and highly skilled professional. He had established a solid...

Allowable Business Investment Loss
September 1, 1993... In these economic times, many shareholders are faced with the unpleasant reality of not being able to recover investments in, and loans made to, their companies. However, with foresight, this economic loss can be mitigated by appropriate tax...

Electronic Commerce - a New Partner in Support of Public Policy
September 1, 1993... Governments everywhere are faced with the same nagging problem. How to satisfy increasing public demand for service while dramatically reducing the cost of government? It is a tricky balancing act in which everyone agrees that reductions and...