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Fall 2001

MAQ Fall 2001 Cover


By William Fonvielle and Lawrence P. Carr, Ph.D.
When linked to its strategy, a company’s measurement system can be used as an organizational alignment tool. The balanced scorecard is particularly effective.
By William W. Stammerjohan, CPA
Although many academics and some management accountants see standard costing as an outdated technique designed for smokestack industries, a marriage of activity-based costing (ABC) and traditional standard costing techniques can provide relevant information for contemporary use.
By Noah P. Barsky, CMA, CPA, Ph.D., and Anthony H. Catanach Jr., CMA, CPA, Ph.D.
A comprehensive educational program for both students and their parents is needed to combat the negative perceptions they might have about accounting as a career. Such a program needs to address the changing role of the profession, the impact of the profession’s change on accounting education, management of the student’s undergraduate learning experience, and the realistic evaluation of career options.
By Clifford M. Nelson
Distance learning has both pros and cons, depending on the professor, the make-up of the students, and the technology. One professor shares his experiences and offers others advice on how to put together an effective distance learning program.