Management Accounting Quarterly

Trade publication covering accounting theory and practices for accountants.

Articles from Vol. 6, No. 4, Summer

Are Companies Really Ready for Stretch Targets?
A SURVEY OF MBA STUDENTS LOOKS AT THE ENVIRONMENT AND READINESS OF COMPANIES THAT EMPLOY STRETCH TARGETS AND HIGHLIGHTS SEVERAL KEY FACTORS THAT NEED TO EXIST FOR SUCCESSFUL IMPLEMENTATION.EXECUTIVE SUMMARY Stretch targets have come into vogue in a number...
Read preview Overview
How Groups Produce Higher-Quality Balanced Scorecards Than Individuals
A STUDY SHOWS THAT GROUPS FILTER OUT INDIVIDUALS' POOR IDEAS AND INCORPORATE THEIR APPROPRIATE IDEAS. COLLECTIVELY, GROUPS PRODUCE SCORECARDS THAT CONTAIN GOOD QUALITY BUT PRIMARILY MAINSTREAM IDEAS.EXECUTIVE SUMMARY Many articles explain how to develop...
Read preview Overview
Intellectual Capital Reporting
TOOLS FOR REPORTING INTELLECTUAL CAPITAL ARE EMERGING. THEY HELP USERS DEVELOP AND EXECUTE BUSINESS STRATEGY, EVALUATE MERGERS AND ACQUISITIONS, GUIDE COMPENSATION PLANS, AND CONVEY A COMPANY'S WORTH TO STAKEHOLDERS MORE ACCURATELY.When there is a large...
Read preview Overview
Management Accountants' Response to SOX: A Survey of Controllers
A SURVEY OF MEMBERS OF IMA'S CONTROLLERS COUNCIL SUGGESTS THAT SOX COMPLIANCE ENCOURAGES TACTICAL DECISION MAKING BUT OFTEN AT THE EXPENSE OF LONG-TERM OR STRATEGIC THINKING.To date, researchers have concentrated on how the Sarbanes-Oxley Act (SOX) affects...
Read preview Overview
Simpler Than ABC: New Ideas for Using Microsoft Excel for Allocating Costs
A SIMPLE TOOL THAT ALL ACCOUNTANTS ARE FAMILIAR WITH CAN BE USED TO ALLOCATE SERVICE DEPARTMENT COSTS.EXECUTIVE SUMMARY This article demonstrates an improved method of service department cost allocation using the functionality of spreadsheets to reintroduce...
Read preview Overview