Editor's Letter
By Kathy Williams

The Multree Homes Transfer Pricing Evolution
By Mike Thomas, Ph.D.
The window-making department of this home manufacturer discovered that only four accounting numbers are relevant in deciding to transfer, and the transfer price is not one of them!.

Accounting for Quality with Nonfinancial Measures: A Simple No-Cost Program for the Small Company
By Ronald C. Kettering, CMA, CPA, DBA
To improve product or service quality, even small companies can take nonfinancial, no-cost measures that will improve their performance and increase customer satisfaction.

Experiential Learning: Benefits for Academia and the Local Community
By William F. Bowlin, CGFM, Ph.D.
Students at the University of Northern Iowa get hands-on experience in analyzing budgeting issues and product costs at actual companies and then reporting their results, thereby improving both their analytic and communications skills.

How Management Accountants Assess the Quality of Data Warehouses
By Valaria P. Vendrzyk, CPA, Ph.D., Rumy Sen, and Tarun K. Sen, Ph.D.
This survey of IT professionals reinforces the conclusion that both IT techies and management accountants—because of their unique view of risk assessment and control issues—should be involved in the establishment of a data warehouse.

Accounting for the Euro
By Liliana Hickman-Riggs, CMA, CPA, and William A. Riggs, Jr., CPA
The euro presents many challenges, not only for those accountants in Euroland countries but also for those in the U.S. and other nations who must contend with currency and other translation and reporting issues.