By Noah P. Barsky, Ph.D., CMA, CPA, and Jan Taylor Morris, Ph.D., CPA
Many companies use participative budgeting to empower employees, but how much do middle managers really get to participate, and how much control do they have? If the budgeting process is going to be successful, managers at all levels need to be involved. This survey of future leaders offers some good insights.
Goodwill Impairment Adequacy: Perspectives of Accounting Professionals
By Douglas M. Boyle, DBA, CMA, CPA; Brian W. Carpenter, Ph.D., CMA; Nina Luciani; and Daniel P. Mahoney, Ph.D., CPA, CFE
The relatively high rate of failed business combinations would seem to suggest that there should be a similarly high rate of goodwill impairments. But this does not appear to be the case. What are companies doing? The authors conducted a study of accounting professionals to find out.
Cycles of Lean: Findings from the Leanness Studies--Part 1
By Richard J. Schonberger, Ph.D.
For many years, Lean was in the forefront of supply chain and inventory management. Is this still the case, or has it lost some of its luster? The author conducted extensive research to find out if Lean is durable or not and to point to reasons by global region and industry sector. Part 1 introduces the research and the findings.
Does Functional Experience Impair Cross-pollination of the Balanced Scorecard?
By Mary Elizabeth Haywood-Sullivan, Ph.D., and Nathan V. Stuart, Ph.D.
Creating an employee working group composed of experts from different business functions has many benefits, especially as they can learn from each other and better understand the importance of working together on various projects and customer experiences. But how will this affect the goals and results of a company’s balanced scorecard?