Intellectual Capital Reporting
By Jay Holmen, Ph.D., CMA, CFM, CPA
Tools for reporting an organization’s intellectual capital are emerging. They help users develop and execute business strategy, evaluate mergers and acquisitions, guide compensation plans, and convey a company’s worth to stakeholders more accurately.

Are Companies Really Ready for Stretch Targets?
By Clement C. Chen, Ph.D., CPA, and Keith T. Jones, Ph.D., CPA
A survey of MBA students looks at the environment and readiness of companies that employ stretch targets and highlights several key factors that need to exist for successful implementation.

Management Accountants' Response to SOX: A Survey of Controllers
By C. Michele Matherly, Ph.D.; Laurie B. McWhorter, Ph.D., CMA; and Desereé M. Frizzell
A survey of members of IMA’s Controllers Council suggests that Sarbanes-Oxley Act compliance encourages tactical decision making but often at the expense of long-term or strategic thinking.

Simpler than ABC: New Ideas for Using Microsoft Excel for Allocating Costs
By A. Craig Keller
Management accountants and financial managers can use one of their favorite tools to allocate service department costs.

How Groups Produce Higher-Quality Balanced Scorecards than Individuals
By Susan B. Hughes, Ph.D., CPA; Craig B. Caldwell, Ph.D.; Kathy A. Paulson Gjerde, Ph.D.; and Pamela J. Rouse, CPA
When comparing scorecards built by individuals and by groups, this study shows that groups filter out individuals’ poor ideas and incorporate their appropriate ideas. Collectively, groups produce scorecards that contain good-quality but primarily mainstream ideas.