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Measuring the Efficiency and Effectiveness of a Nonprofit’s Performance
By Marc J. Epstein and F. Warren McFarlan
The true measure of a nonprofit’s performance has to include its overall mission, no matter how difficult that is to evaluate. The metrics to consider are the organization’s inputs, activities, outputs, outcomes, and impacts. The authors show how a Causal Linkage Map can provide a comprehensive view of these otherwise separate measures.
Why We Need a Conceptual Framework for Managerial Costing
By Larry White, CMA, CFM, CGFM, CPA; B. Douglas Clinton, CMA, CPA; Anton van der Merwe; Gary Cokins; Chuck Thomas, CPA; Ken Templin, CMA; and Jim Huntzinger
A seven-member IMA task force is developing a conceptual framework for managerial costing that defines, at a conceptual level, the creation and use of cost and related decision-making information that supports the processes and decisions of the primary value creators inside organizations—managers and employees.
Changing of the Guard
By Ramona Dzinkowski
In this interview Hans Hoogervorst discusses the changing role of the chair of the International Accounting Standards Board (IASB), his own political experience, the benefits of the widespread use of International Financial Reporting Standards (IFRS), four current priorities of the IASB, the impact of emerging economies, and more.
Should You Change Your Thinking about Change Management?
By Kathy Gans
Change is inevitable in business, and, consequently, so is change management. The author defines change management as the process by which companies support employees who are impacted by an organizational change. In preparation for change, a good manager will study the impact, prepare a team, and involve top management.
Motivate, Empower, and Inspire
U.S. Taxation and the Nonresident Alien
Bank Controls Lacking, Regulation Insufficient
Reaching Your Career Goals
Non-GAAP Financial Measures: What Not to Report
I Believe in the CMA
• SEC Final Rule on Use of S-3
• PCAOB Considers Auditor Rotation
• Sharing Your IMA Life
• Books: Overcoming U.S. Unemployment
• Letters: A Good Issue; Correction to September Taxes
Data Visualization Tricks
Master Budget Project: Beginning Balance Sheet
A Tale of Two XBRL Taxonomies
TOOLS OF THE TRADE
NeatDesk Scanner, Sony P and S Tablets, Logitech iPad Speaker, the Ubuntu Operating System
Tux Turns 20