Promoting Investments in Intangible Organizational Assets through Aligned Incentive Compensation Plans
By Susan B. Hughes, Ph.D., CPA; Craig B. Caldwell, Ph.D.; and Kathy A. Paulson Gjerde, Ph.D.
In order for large companies to continue to compete and expand in the global business world, it is important that the performance and compensation of strategic business unit managers are aligned with the organization’s overall long-term goals and strategies.

Delivering Quality Accounting Services
By Kenton Walker, Ph.D., and Eric Johnson, CMA, CPA, CISA
A study of the accounting services provided within a large company shows that gaps can develop in the perceptions of quality and services between the providers of those services and their internal customers. The authors suggest ways to counteract this problem.

The Balanced Scorecard: Here and Back
By Lynn Bible, Stephen Kerr, and Michael Zanini
The balanced scorecard was initially developed as a performance measurement tool that moved beyond financial measurements alone and captured the value-creating activities of an organization’s intangible assets. Since then, it has evolved into an effective means to implement and direct strategies throughout an entire organization.

Understanding Management Accounting Techniques in the Context of Organizational Change
By George Joseph, Ph.D., AC
The author discusses a framework that will help identify the challenges and obstacles an organization faces as it implements new tools or techniques. This model will enable management accountants to better support the change process and assist in strategic responses to any challenges that arise.