Resources & Publications

November 2012
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Individual Articles

Automating the Financial Close Process: How You Can Benefit
By Diane J. Janvrin, CMA, CPA, and Maureen Mascha, CPA, CISA
The financial close process has recently received attention because of increased globalization and the challenges related to consolidating multiple, disaggregate systems across multinational subsidiaries. In response, several software vendors have developed products to address this process. The authors reviewed the features of 11 different financial close products, all of which lessen the need to rely on manual entries.


Roles and Practices in Management Accounting: 2003-2012
By B. Douglas Clinton, CMA, CPA, and Larry R. White, CMA, CFM, CPA, CGFM
In order to gauge how management accounting has changed over the last decade, the authors recreated the Ernst & Young/IMA® 2003 Survey of Management Accounting and checked the 2012 results alongside the original responses. The six key findings established in the original survey are still true today, with some significant shifts. Four themes emerged and are examined in depth.


Can Anyone Solve the Euro Woes?
By Ramona Dzinkowski
The eurozone is the world’s largest economy, and the current risk of a breakup would have catastrophic results, including a very steep recession, a big selloff in equity markets in Europe, and a worsened liquidity worldwide in the near term. Companies rethinking their risk strategy are considering diversifying international sales, limiting sales to short-term contracts, and using conservative exchange estimates in business plans.


IMA 2012 Middle East Salary Survey
By Raef Lawson, CMA, CPA, CFA
IMA conducted its first survey of Middle East members two years ago. Following the political and social upheaval in the region, a second survey was conducted at the ­beginning of this year and was expanded to include fringe benefits, job satisfaction, and mobility. Members in more than 10 countries were surveyed, and major areas studied included ­education, certification, gender, and responsibilities.

Columns

PERSPECTIVES
Across the Spectrum of the Profession


TOP LINE
Doing Both


TAXES
Estimated Tax Payments & Small Business Owners


ETHICS
Retaliation for Whistleblowing Is on the Rise


CERTIFICATION
Reflections on the CMA—a Personal Perspective


FINANCIAL REPORTING
Another Fair Value Controversy


SMALL BUSINESS
The FASB Private Company Decision-Making Framework


ADVOCACY
IMA’s Recent Advocacy Efforts


IMA LIFE
Backcountry CMA

Departments

SF BULLETIN
• Congress Casts Skeptical Eye at APB 23
• Private Company Council Announces First Public Meeting
• Books: Breaking Free from Budgeting


EXCEL
Charting Improvements in Excel 2013


ACCESS
Master Budget Project: A Nested Query


XBRL
XBRL Tools Can Help


TOOLS OF THE TRADE
Lenovo Convertible Notebooks, Apple iPod Touch 5, Kindle PaperWhite e-Reader, Logitech Speaker Lapdesk


TECH FORUM
A New Kind of Book and a Really Cheap Reader


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