Resources & Publications

November 2013
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Individual Articles

Is Your Strategy Evaluation Biased?
By Scott A. Emett and William B. Tayler
When evaluating strategy, managers tend to see what they want to see in the results—especially when they selected the strategy originally. But when they take a myopic view of how their business is doing and what really needs to be done to improve strategies, they do a disservice to themselves and to the goals of the organization. Using the balanced scorecard as a causal chain can help a company cut through the fog of bias and get everyone on the right track.


Becoming Demand Driven
By Debra Smith, CPA, and Chad Smith
Part two of a three-part series on supply chain management delves into the steps required to adopt a position-and-pull mode of operation and flow-centric efficiency rules that protect and maximize the flow of materials and information. That includes identifying decoupling and control points and protecting them from the effects of variation within an operational model. Embracing flow and its implications for ROI leads to improved visibility and reduced variability within a system.


Should We Change the System or the Process?
By Ben Page
When new technology is employed to automate a flawed process, you might just end up doing it poorly more quickly. Risk aversion isn’t an excuse for keeping a flawed process simply because that’s how it’s always been done. Often, the way to address the two issues is to select a solution that enhances what already exists. A simultaneous adoption of new processes and upgrading older systems can leverage both the old and the new to get better results faster.

Columns

PERSPECTIVES
Achieving a Sense of Community


TOP LINE
A Call to Action


TAXES
U.S. Supreme Court Refines Interpretation of Foreign Tax Credit


ETHICS
Hypothetical Earnings Trigger Real Bonus Payments


CAREERS
Is Social Media a Friend or a Foe?


SMALL BUSINESS
Add Your Voice to the Standards-Setting Process


IMA LIFE
Signaling Credibility

Departments

SF BULLETIN
• SEC Concessions on Pay-Ratio Reporting Deemed Insufficient by Some
• Opposition to SEC’s Floating NAV Grows
• IFAC’s CFO Paper
• Sharing Your IMA Life
• Books: 21st Century Leadership
• Books: Managing Boardroom Challenges


EXCEL
Sorting A–Z Won’t Speed Up VLOOKUP by Itself


ACCESS
Master Budget Project: Schedule of Cash Disbursements for Overhead


XBRL
Record-to-Report and Disclosure Management


TOOLS OF THE TRADE
Google Chromebook 11, The Loop Fob, Samsung Galaxy Note 3, Jawbone MINI JAMBOX


TECH FORUM
New Product Launch—From Booth to Amphitheater


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