CMA - the Management Accounting Magazine

Articles from Vol. 67, No. 3, April

A Direct Line to Improved Customer Service
How one government branch managed to wed new technology and human resources planning to improve customer service -- and develop a new consumer product Shrinking resources, growing workloads: sound familiar? Facing these pressures, one branch of the...
Assessing Management Control: A Systems Framework
Many managers are becoming increasingly sceptical of the stream of new ideas which bombard them almost daily. As CMA features editor Paul Sharman points out in a recent article, "Many management accountants wonder whether activity-based costing (ABC)...
Competitive Networks: How to Start and the Benefits to Expect
A competitive network is a group of firms that cooperate in order to compete -- that collaborate to achieve together what each cannot do alone. Network cooperation may take many forms, from the exchange of strategic information to joint ventures for...
Election Time - the New Trust Rules
This is the second of a two-part article on the 21-year deemed disposition rule. Part one described the rule and when it applies to different types of trusts. This part describes the election. Once you have established the type of trust (post-1971 spousal,...
Electronic Procurement and Settlement: A Vision for Government
There are about 1.5 million invoices exchanged between federal government departments and agencies every year. As Supply and Services Canada (SSC) is responsible for 65 per cent of these, the department's finance directorate introduced a radical process...
Eliminating Obstacles in the Road to Economic Development
Revitalization of a community's economic well being requires a comprehensive strategy involving several key factors. These include encouraging new start-up ventures, supporting the existence and growth of existing businesses, and recruiting compatible...
Gaining Competitive Advantage through Organizational Learning
Not just a passing fad, organizational learning is the ticket to ride in the '90s -- and the management accountant needs to play a pivotal role. To Alain Gauthier's mind, the competitive organization of the '90s will be the learning organization. He's...
Kunde Estate Winery: A Case Study in Cost Accounting
How process and activity-based cost analysis meets the needs of a small manufacturer. Cost accounting poses a challenge for most organizations. For small businesses constrained by size, budget and employee numbers, the challenge is particularly acute....
Measuring the Commitment to Professionalism
I see that you accountants are carving up the profits again," Fred said provocatively as he glanced through the newspaper. When I didn't rise immediately to the bait, he tried again. "I see that the three accounting bodies are negotiating audits and...
Preparing Management Reports: A Job with Potentially Significant Ramifications
MD&A regulations impose legal and ethical considerations for CMAs and their management colleagues. Since 1989, the Quebec and Ontario securities commissions (the CVMQ and the OSC) have enacted measures which have led to an increase in the responsibility...
Shaping the Competitive Organization - Managing or Coaching?
For many organizations, the middle manager has become as obsolete as the Berlin Wall. The traditional many-layered management hierarchy slows response time, increases costs, and opens gaps in quality and performance. In a bid to become more responsive...
Team Communication - Both High-Touch and High-Tech
Increasingly, managers are asked to lead teams to consensus. They are expected to act as facilitators for a myriad of activities, working with diverse participants to achieve a variety of results. At the same time, facilitating is a concept that is not...
The Voice on the Telephone Has a Message for IT
Have you noticed how automated voice response (AVR) systems suddenly seem to be everywhere? The technology that started out in directory assistance is growing up. Bill payments, changes to newspaper delivery, courier shipment inquiries and credit card...
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