Management Accounting Quarterly

Trade publication covering accounting theory and practices for accountants.

Articles from Vol. 10, No. 3, Spring

Activity-Based Costing: Is It Still Relevant?
Over the past several years, consultants, practitioners, and academic investigators have noticed that activity-based costing (ABC) methods, developed to improve decision support and the accuracy of cost- and profit-measurement systems, too often have...
How Management Accountants Can Become Key Members of the Six Sigma Team
The nature of business has changed dramatically since the late 1980s when the United States' lead in productivity was subjected to increasingly direct foreign competition from Asian and European industries. The American response to these challenges...
Profitable Customer Management: Measuring and Maximizing Customer Lifetime Value
Loyal customers cost less to serve, pay more than other customers, and attract more customers through word of mouth. If you agree with these three claims, it is time to revisit them and find out why they may not be true. Our research has shown that...
The Past as Prologue: Connecting History to Accounting Ethics
Consider the following ethical dilemmas. You are the CFO of a large corporation. You discover that the director of purchasing, a longtime personal friend and colleague, has been receiving kickbacks from various suppliers in return for the company's...
Use ERP Internal Control Exception Reports to Monitor and Improve Controls
The extensive use of enterprise resource planning (ERP) systems provides opportunities for continuous monitoring and improvement of internal control systems. This continual monitoring and improvement of internal controls, in turn, assures that management...