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Summer 2009

MAQ Summer 2009 Cover


By Bonita K. Peterson Kramer, Ph.D., CMA, CPA, CIA
Has your organization experienced fraud, or have you been able to prevent it? Although each case is unique, there are some common threads companies can detect. This article presents a real fraud investigation and offers tips on how to prevent, detect, and investigate such activity.
By Laurent Cappelletti, Ph.D.
In this article, which is based on research about how 15 European public and private companies were working to enhance their risk management and internal control systems, the author proposes a model for setting up an internal control system that will help companies comply with various government regulations and improve how they manage risks.
By A. James McKee, Ph.D., and Keith Lantz, Ph.D.
Most students today seem to learn better through a mixture of technology and regular classroom instruction. Here the authors demonstrate how the ABC Simulator, a Flash-based simulation, helps students understand the conceptual and practical differences between functional-based costing (FBC) and activity-based costing (ABC) while having fun at the same time.
By Letitia Meier Pleis, Ph.D., CMA, CFM, CPA
Stock market message boards are becoming more popular than ever. The problem with the postings on them is that the information includes questions, factual statements, opinions, rumors, and irrelevant nonsense. What effect can this have on a company’s reputation? The author conducted an experiment with the help of 110 MBA students to begin to find out.
By Roberta J. Cable, Ph.D., CMA; Patricia Healy, CMA, CPA; and Emil Mathew
How well do accounting curricula reflect the new role of the management accountant? The authors examined seven popular cost/management accounting textbooks and 20 course syllabi to see how much of a gap exists between practitioners and textbooks concerning the current knowledge needs of the profession.