Most Recent Articles from Management Accounting Quarterly  

• Supply chain management: monitoring strategic partnering contracts with activity-based measures: second-generation ABC systems may be the wave of the future,...

  EXECUTIVE SUMMARY Traditional management accounting systems are not designed to link nonvalue-adding activities and the resulting cost variances they...

  9/22/06 by Michael F. Thomas James Mackey · More from publication

• Do we teach enough it skills in management accounting courses? A survey of accounting educators that explores the current use of Information technology content...

  EXECUTIVE SUMMARY Anecdotal evidence points toward a growing gap between the information technology (IT) skills demanded of management accountants...

  9/22/06 by Akhilesh Chandra John J. Cheh Il-Woon Kim · More from publication

• Applying strategic cost analysis concepts to capacity decisions: strategic cost analysis helps companies identify, analyze, and use strategically important...

  EXECUTIVE SUMMARY The product with the highest unit profit may not be the product with the highest profit per unit of resource consumed. The Theory...

  9/22/06 by Paul Juras Eileen Peacock · More from publication

• Does the balanced scorecard improve performance? Much of the evidence available to gauge the success of the balanced scorecard has been anecdotal. A recent...

  EXECUTIVE SUMMARY A survey of IMA members in management positions indicates that 88% of regular users of the balanced scorecard believe it has led to...

  9/22/06 by Gerald K. DeBusk Aaron D. Crabtree · More from publication

• Total optimal performance scores: a practical guide for integrating financial and nonfinancial measures in performance evaluation: tops uses Excel Solver, a...

  EXECUTIVE SUMMARY Most companies use multiple measures to evaluate employee, departmental, or divisional performance. Aggregating multiple measures...

  9/22/06 by John Briggs M. Cathy Claiborne Elizabeth Cole · More from publication

• Segment reporting transparency—caveat emptor: financial analysts, M&A managers, and others need to understand The required segment reporting...

  EXECUTIVE SUMMARY Cooper Tire & Rubber adheres to the standards prescribed in SFAS No. 131, whereas Briggs & Stratton and Caterpillar follow...

  9/22/06 by Jonathan B. Schiff Allen I. Schiff · More from publication

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