CMA - the Management Accounting Magazine

Articles from Vol. 66, No. 3, April

Facilitated Electronic Meetings: Higher Quality, Less Time
Strategy planning sessions, special task forces, top-level budget meetings: Much of the work of an organization's executive team, including the management accountant, takes place in meetings. The more productive the gathering, the more effective and...
For Good Measure
Will Rogers once said, "Even if you're on the right track, if you sit still, you'll get run over." In business, sitting still is a sure way to fall behind the competition. Organizations are scrambling to improve all aspects of day-to-day performance...
Generating Ideas: Explorers and Artists Wanted
For an entrepreneur or small or mid-sized business, practical problems can turn into sales and growth prospects. What the enterprise needs is a method of generating solutions to the problems, a step toward identifying viable business opportunities....
Great Expectations: Improving Customer Service
In an increasingly competitive global arena, the quality and value of customer service can give an organization its competitive edge. With fewer available resources, how can organizations improve customer service? Organizations might find answers...
Improved Service and Accountability with Smaller Budgets
The Canadian public currently has a double expectation: * better and more accountable service from government agencies, and * a less costly public service. An optimistic translation of this would be "do more with less." Despite a generally...
Income Tax Reform; Fair Questions
In a time of economic malaise and ever-increasing taxes, it may be comforting to reform-minded readers (the "Reformers") that federal proposals known as the "Fairness Package" became law last December. However, on closer review, the amendments may...
J.D. Edwards - a Strong Mid-Range Solution
If you're in the mid-range market, I suggest you look at J.D. Edwards' software. Originating in 1977 with a Denver CPA firm, J.D. Edwards has expanded from 200 employees in '88 to 1,000 employees internationally today. Of these, 40 are in Canada....
Quality of Life - Productivity Implications
Employee "quality of life" has become an increasingly important management concern. But many managers are concerned that improving employee quality of life will also decrease productivity. Organizations need productivity increases to pay for improvements...
Reverse Accountability
Accountability within organizations is often considered to have an upward orientation. That is, the reporting relationship is designed such that the touch worker/operator/ staff is accountable to the supervisor/senior, the supervisor to the manager,...
The Evolution of the Silver Bullet
In the world of systems development, there is an on-going quest for the "perfect" development methodology. This blueprint for building applications has a different name and a different face every decade. The 1970's offered off-the-shelf purchased...
The New Activity Performance Measures
With the high organizational mortality rate today, there is a critical need to ensure that the information used in business decisions is not the root cause of the problem. Organizations that are producing products or services to historical standards...
The Political Office
Why do we call certain workplace maneuvers "office politics"? The word "politics" originates from the Greek polites, meaning "citizen," which in turn derived from polis, meaning "city." What once denoted affairs of state has evolved to connote an...
Total Quality Management: Customer Satisfaction Guaranteed?
Research with some of the most successful companies worldwide shows that competitive success belongs only to organizations with a management system that focuses all their resources on delighting customers. Total Quality Management (TQM) is that management...