CMA - the Management Accounting Magazine

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. ...

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...

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...

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?...

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...