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Fall 2000

MAQ Fall 2000 Cover


By Keith A. Russell, CMA, Ph.D.; C.S. “Bud” Kulesza, CMA, CFM; W. Steve Albrecht, Ph.D.; and Robert J. Sack, CPA
Accounting education is plagued with serious problems that could lead to its demise. What can be done to turn things around? Here are some suggestions from the IMA, AAA, AICPA, and the Big 5 professional services firms.
By Lynn K. Griffin, CPA, Ph.D., and Charles F. Malone, CPA, Ph.D.
One of the best ways to demonstrate to students the importance of good communication skills is for financial managers to make presentations on college campuses.
By Robert N. West, CPA, Ph.D.
Most management accountants are proficient at using a database software package to extract data and print reports, but few know how to design a database for analysis and ad hoc reporting purposes. Here’s a step-by-step guide.
By Zabihollah Rezaee, CMA, CPA, Ph.D.; William F. Ford, Ph.D.; and William J. Grasty, CPA, Ph.D.
Even though the new accounting rules on business combinations aren’t final, companies can start planning now for implementation. Here are 10 steps businesses can take to make the complex procedure more manageable.
By Harper A. Roehm, CPA, DBA; Larry Weinstein, Ph.D.; and Joseph F. Castellano, Ph.D.
When used properly, statistical process control (SPC) can help companies measure how well their processes are working and figure out how to motivate employees to achieve desired targets.
By Otto B. Martinson, CMA, CFM, CPA, Ph.D., and Douglas E. Ziegenfuss, CMA, CPA, Ph.D.
Do IMA members use the Institute’s code of ethics in recognizing and resolving ethical dilemmas? Yes, say the authors, who conducted a study to find out.