CMA - the Management Accounting Magazine

Articles from Vol. 66, No. 2, March

Building Success through Process Improvement
The OPUS (Our Product is User Satisfaction) team gathers in the boardroom of the large distribution and retailing organization headquartered in Mississauga. They are clearly apprehensive and somewhat nervous, as they discuss amongst themselves in...
Corporate Tax Instalments - Cash Flow Considerations
Corporate tax instalments--cash flow considerations All corporations filing federal income tax returns with tax payable over $1,000 in the immediately preceding taxation year are required to pay monthly tax instalments for the current year. ...
Environmental Performance Measurement
Information concerning the environment must be an integral component of the management control system The need for a dependable system of environmental performance measurement is rooted in the following realities: * business activity has an...
How Much Control and Accountability?
As the instructor of a graduate course in controllership, I have to inform my students about the appropriate amount of control that an organization requires. When the discussion turns to total quality management, the questions are raised: "Can TQM...
Manage Costs? Manage Activities!
In the future, more than ever before, profitability will be based on how well organizations convert resources to products and services in order to meet customer needs. "How well" will be based on changing customer standards for quality, service, and...
Measuring Service Performance
Measuring Service Performance Much of an organization's effort is often devoted to meeting internal service requirements. Clearly, the overhead costs associated with these services need to be controlled. First, we must determine if the services...
One Great Conference Deserves Another
I've been to a great many SMAC conferences over the years, and I have a wealth of memories to attest to that attendance. So it may come as a surprise to you that my all-time favorite conferences is the next one. I know that probably seems like...
Systems Modelling: Not a Hobby
Modelling is one of the more overworked terms in the systems profession these days. Data models, process models, enterprise models, volumetric models, technical models all exist in our vocabulary. But what do they mean to user and company management?...
The Conflict-of-Interest Issue Revisited
The conflict-of-interest issue revisited William G. Hutchinson is managing partner, Information Technology at Ernst & Young, where he has IT responsibility for the firm's practice across Canada. Ernst & Young sells software throughout...
The Home/office Conflict - Learning to Cope
Achieving a balance between home and office is difficult. Meet Charles, a CMA, and Connie, his wife of 14 years; their two children are eight and 11. They came to me a year ago for couple counselling. Connie had taken a part-time job "in self...
Winning with Strategic Management Control Systems
Have you ever been faced with the kind of situation portrayed in the following real but disguised scenarios? You are in the process of selling some capital equipment to a company. The department manager, the controller, and all other interested...