March 2009
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Moving Ahead
By Raef Lawson, CMA, CPA
This first article in a series about the management accounting practices in the People’s Republic of China examines how the finance and accounting function has evolved there as the country moved from a planned economy prior to 1979 to its emergence as a major economic force.
Is Finance a Business Partner Yet?
By Tim R.V. Davis and Lance P. McLaughlin
A study of the business partnership practices in the finance units of Fortune 1,000 firms ascertains whether CFOs believe a conflict exists between the need for greater independence of the finance function, as mandated by SOX, and the need for partnering to achieve the improved financial performance demanded by shareholders.
Monster under the Bed
By Ramona Dzinkowski
The current state of the economy, the prospect of increased regulatory oversight, and the looming specter of IFRS convergence are just some of the key issues that are preventing controllers from getting a good night’s sleep.
Turning Budgeting Pain into Budgeting Gain
John Orlando
A survey of CFOs shows that the budget process at many companies is broken because of persistent problems in three areas: people, process, and tools. With so much riding on accurate budgets, companies need to find ways to improve all three areas.
PERSPECTIVES
Becoming Visionary Survivors
TOP LINE
IMA Pledges Timely, Effective Customer Service
by Default?
TAXES
Economic Stimulus: The Unnoticed Graduation Present
ETHICS
Economic Crime Results from Unethical Culture
FINANCIAL REPORTING
A Fresh Look at Revenue Recognition
ADVOCACY
What Makes a Business “Small”?
IMA LIFE
Achieving Certification
SF BULLETIN
• IMA issues business valuation SMA
• COSO releases new guidance
• Regulation of credit default swaps
• Slowdown on IFRS
• Letters: Designing effective controls
• Books: Leadership model for professionals
EXCEL
Two-Condition Formulas: SUMIFS vs. SUMPRODUCT
ACCESS
Entering and Editing Data Using Customized Forms
XBRL
How to Make Your Data Interactive
TOOLS OF THE TRADE
Amazon Kindle 2, Toshiba TG01, and Nokia n810
TECH FORUM
The Good, the Bad, and the Ugly—Scribd
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