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.
Strengthening the Relationship Between Corporate America and Academica via On-Campus Presentations
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.
How to Design a Database
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.
Proposed Accounting Standards on Business Combinations: Implications for the Business Community
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.
Management Control Systems: How SPC Enhances Budgeting and Standard Costing
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.
Looking at What Influences Ethical Perception and Judgement
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.