Resources & Publications

May 2012
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Individual Articles

Leadership and Vision at Exelon
By Mark L. Frigo, CMA, CPA; Matthew Hilzinger, CPA; and James Welch
Facing tough economic times with limited near-term growth, electric and gas utility Exelon Corporation turned to its finance organization to overhaul and improve business. Leadership created a seven-step plan that included a finance mission and strategic objectives, ways to define success, strategic assessment, gap analysis of the strategic objectives, strategic initiatives, how to document the finance strategic plan, and ways to implement the strategic initiatives.


A New Era of Accountability?
By Jan Taylor Morris, CPA; Frank Grippo, CPA; and Noah Barsky, CMA, CPA
Proxy statement disclosures are now significantly different because of changes from the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act. There’s significantly more disclosure about risk oversight, board governance, and executive compensation. The authors discuss five specific areas of change.


Beware of False Profits
By Bonita K. Peterson Kramer, CMA, CPA, CIA, and Thomas A. Buckhoff, CPA/CFF, CFE
You’d be surprised at how many organizations—and their brightest leaders—get swindled. Bernard Madoff was just one of many scammers willing to break the law to get rich. Before you say, “I’d never be foolish enough to fall for a Ponzi scheme!” read this article and make sure you and your team of financial professionals know all of the warning signs.


Using Real Options to Make Decisions in the Motion Picture Industry
By S. Mark Young, James J. Gong, and Wim A. Van der Stede
The article presents the summarized findings of a study of risk as it applies to one of the riskiest industries, the U.S. motion picture industry. The focus is on using a real options approach to capital investments rather than traditional DCF (discounted cash flow). The research offers statistical analyses of how real options work within the decision-making process for a motion picture.

Columns

PERSPECTIVES
Supporting Relevant Management Accounting Research


TOP LINE
The Power of IMA’s Global Community


TAXES
The Adoption Credit


SMALL BUSINESS
Regulation Affects Your Profits


ETHICS
Are the Rich More Unethical and Greedy?


FINANCIAL REPORTING
Good News for GAAP Researchers


CERTIFICATION
40 Years of Excellence


IMA LIFE
Beyond My Expectations

Departments

SF BULLETIN
• Bill Knese Named IMA Chair-Elect
• PCAOB Auditor Rotation Concept Release Draws Fire
• JOBS Act Exemptions for Emerging Growth Companies
• Sharing Your IMA Life
• Books: The Right Apology
• Congratulations, New CMAs


EXCEL
VLOOKUP Variations


ACCESS
Master Budget Project: Production Budget


XBRL
Global XBRL Reporting Update


TOOLS OF THE TRADE
Toshiba Excite Tablets, NOOK with GlowLight, HTC One X, Bamboo Stylus Duo


TECH FORUM
A New Classroom Slate


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