By Harper A. Roehm, CPA, and Joseph R. Castellano, CGFM
The accounting reports led this company's managers to believe it was controlling the process. Then they discovered the manufacturing process was being manipulated, leading to customer dissatisfaction and bottom-line losses.
Implementing ABC and the Balanced Scorecard at a Publishing House
By Ralph Forsythe, CPA; James A. Bunch, CPA; and E.J. Burton, CPA, CFE
Conventional cost systems were not producing the information the United Methodist Publishing House needed to achieve and monitor its strategic vision in a fast-changing environment. That's why it adopted ABC and the balanced scorecard.
German vs. U.S. Cost Management
By David E. Keys, CMA, CPA, and Anton van der Merwe
German cost management techniques may be as good as Japanese methods—and American financial managers can profit from this analysis of the advantages and disadvantages.
Accounting Education Section Counting More, Counting Less
By Keith A. Russell, CMA; Gary H. Siegel, CPA; and C.S. “Bud” Kulesza, CMA, CFM
Management accountants are counting more in the strategic operations of corporations, but thanks to seismic changes in technology and the accounting and finance field, they're actually doing less "bean counting."
A Position Statement for the New Millennium
By Keith A. Russell, CMA, and Steven Berlin
This roadmap details how corporations, universities, and professional associations are adapting to the changes sweeping through the finance and accounting function in today’s competitive new millennium world economy.
Corporate/Academic Meetings: Try Them! You’ll Like Them!
By Eileen Peacock, CMA, and C.S. “Bud” Kulesza, CMA, CFM
Aligning the corporate and academic spheres to the actual practice of accounting and finance is a major need for the profession and a major objective of IMA. Here is a blueprint for carrying out this educational mission.