Management Accounting Quarterly

Trade publication covering accounting theory and practices for accountants.

Articles from Vol. 8, No. 3, Spring

Applying Lean Principles to Design, Teach, and Assess Courses
BY APPLYING PRINCIPLES AND TECHNIQUES DEVELOPED IN INDUSTRY, EDUCATORS CAN REFINE THE CONTENT, PEDAGOGY, ORGANIZATION, AND ASSESSMENT METHODS EMPLOYED IN THEIR ACCOUNTING COURSES TO HELP ENSURE THAT STUDENTS GAIN THE KNOWLEDGE AND SKILLS THAT WILL MAKE...
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Comparing U.S. and German Cost Accounting Methods
THIS ARTICLE EXPANDS ON THE AUTHORS' ARTICLE, "GETTING DOWN TO SPECIFICS ON RCA," WHICH APPEARED IN THE JUNE 2007 ISSUE OF STRATEGIC FINANCE. BOTH ARTICLES WERE MADE POSSIBLE BY A FAR GRANT.EXECUTIVE SUMMARY During our in-depth study of German and U.S....
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Current Practices of Enterprise Risk Management in Dubai
A SURVEY OF MANAGERS AND EXECUTIVES FROM MORE THAN 100 BUSINESSES IN DUBAI, UAE, ASSESSES THE CURRENT STATE OF RISK MANAGEMENT IN DUBAI AND OUTLINES AN ERM STRATEGY COMPANIES CAN EMPLOY TO BETTER MANAGE THEIR RISK.EXECUTIVE SUMMARY Every organization...
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Helping Students See the "Big Picture" of Variance Analysis
TWO CASE PROBLEMS ARE PRESENTED TO HELP PROVIDE STUDENTS WITH A DEEPER, MORE THOROUGH UNDERSTANDING OF VARIANCE ANALYSIS AND THE CALCULATIONS THAT ARE NEEDED. INCORPORATING THESE CASES INTO ADVANCED COST ACCOUNTING COURSES MAKES STUDENTS BETTER PREPARED...
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Will Your ABC System Have What It Takes?
WHILE THE ACTIVITY-BASED COSTING CONCEPT IS RATHER SIMPLE AND STRAIGHTFORWARD, IMPLEMENTING A SYSTEM THAT ACTUALLY WORKS AND DELIVERS THE EXECTED BENEFITS IS NOT.EXECUTIVE SUMMARY Although activity-based costing (ABC) can offer numerous benefits over...
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