CMA - the Management Accounting Magazine

Articles from Vol. 69, No. 5, June

A New Tax Regime for the Offshore
Here's a run-down on the principal changes to Canada's foreign affiliate rules and their impact on taxpayers. On February 14, 1995, the Department of Finance introduced a comprehensive Notice of Ways and Means Motion to amend the Income Tax Act. This...
CMAs in Health Care: Breaking New Ground
Health care in Canada is undergoing a process of reform, the success of which will depend predominantly upon improving the management of scarce resources. For management accountants, this represents an opportunity to apply their expertise within a complex...
Data Tools for Problem Solving
By using data and the right techniques, here's how a credit voucher team was able to improve performance and increase customer satisfaction Marietta knocked on the office door of the vice president of accounting and entered reluctantly. "Sit down, Mari,"...
Drucker's Challenge for CMAs
Some sagacious advice about the value-added role management accountants It was 1:10 p.m., on March 28, in downtown Toronto. Peter Drucker was 10 minutes late for his appointment. Inside the small meeting room at the Crowne Plaza Hotel, three of us -...
How Effective Executive Compensation Plans Work
An overall perspective, and some examples, on how economic value-added (EVA) plans can be used constructively in the complex world of executive compensation. Effective executive compensation schemes establish an internal marketplace for executive decisions...
IMP Group CMAs
MIKE MYRICK, CMA, VICE-PRESIDENT OF FINANCE OF IMP GROUP INTERNATIONAL INC., SAYS THAT IN 15 YEARS WITH THE SAME COMPANY, HE HAS NEVER RUN OUT OF CHALLENGES. HE JOINED IMP GROUP IN 1980, WHEN CONSOLIDATED NET SALES WERE APPROXIMATELY $20 MILLION. TODAY,...
Nissan Canada's CMA Team
FOR JOHN FORESTER, CMA, EARNING HIS DESIGNATION, AS A CERTIFIED MANAGEMENT ACCOUNTANT WAS AN IMPORTANT STEPPING STONE TOWARD MAKING MEANINGFUL MANAGEMENT CONTRIBUTIONS. "I THINK MY COMBINATION OF EDUCATION AND WORK EXPERIENCE HAVE GIVEN ME A SOLID FOUNDATION,"...
Revenue Canada Helping Canadian Companies Save Time and Money
It is not too often that a government initiative can be of great benefit to Canadian companies and reduce the deficit at the same time. Revenue Canada's EDI initiatives for Customs clearance, however, have done just that. With the proliferation of international...
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