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Fall 2012

MAQ Fall 2012 Cover


By Matthew T. Clark; John J. Simard; Audrey Taylor, Ph.D.; and Bryan Rohde
When three MBA students were asked to teach the Lean Accounting section in a senior seminar class, they created a game to allow the participants to actually experience lean. The game involves basic paper airplanes, and it was so successful they ran it in five junior-level accounting classes.
By L. Murphy Smith, DBA, CPA
According to a proposed timetable developed by the U.S. Securities & Exchange Commission (SEC), acceptance of International Financial Reporting Standards (IFRS) in the United States could come as early as 2015, so understanding the standards is critically important to management accountants, auditors, and others involved with financial reporting.
By Massimiliano Bonacchi, Ph.D., and Paolo Perego, Ph.D.
To overcome the difficulty measuring customer lifetime value (CLV) and customer equity (CE), the authors present step-by-step guidelines to measure and manage CLV in a subscription-based enterprise (SBE). A case study shows how a CLV scorecard and cohort analysis are practical tools that can support decision making.
By B. Douglas Clinton, CMA, CPA, Ph.D., and Larry R. White, CMA, CFM, CPA, CGFM
By replicating a 2003 Ernst & Young and IMA® comprehensive survey of the management accounting profession, the authors provide a view of how the landscape has changed from 2003 to the present. They describe how the profession has changed as well as how management accountants’ roles and responsibilities have changed.