Resources & Publications

 Management Accounting Quarterly Fall 2007

Fall 2007
Click on article titles to download FREE PDFs.

Articles

Tracking Performance: When Less Is More
Kathy A. Paulson Gjerde, Ph.D., and Susan B. Hughes, Ph.D., CPA
Tracking too many performance measures at once may cause managers to lose sight of which ones contribute directly to strategic objectives. Having employees focus only on the key leading performance indicators helps companies achieve better results and increased financial performance.


Environmental Considerations in Product Mix Decisions Using ABC and TOC
Julie Lockhart, CMA, CPA, and Audrey Taylor, Ph.D., CPA
Investments in environmental assets can be very expensive, but, given the current regulatory environment regarding toxic substances as well as public demand for clean products, companies must be proactive about reducing the environmental impact of the products they produce.


Quantifying Legal Risk: A Method for Managing Legal Risk
Kevin Johnson, J.D., and Zane Swanson, CPA, Ph.D.
Legal costs can range from 3% to 10% of a business’s annual revenues, so companies need to have a good method for managing legal risk. Here the authors present a process for assessing legal risk within the context of accounting-based controls.


Linking Manufacturing Strategy to Product Cost: Toward Time-Based Accounting
Robert Hutchinson, Ph.D.
With the widespread adoption of advanced manufacturing strategies and technologies, many managers have questioned the ability of traditional costing systems to achieve the objectives of strategic planning, budgeting and cost control, product pricing, profit determination, and employee motivation. Time-based accounting can help.


A Risk-Based Approach to Identifying the Total Cost of Outsourcing
Paul Juras, Ph.D., CMA, CPA
As the use of outsourcing continues to grow, managers may not be aware of all the associated costs. The author presents a framework to help managers identify and classify all the potential risks and hidden costs a company might face in an outsourcing agreement.

Back

Join Today

Start receiving the value enjoyed by more than 70,000 accounting professionals worldwide. Join now.

If you are already an IMA member, please log in now.

Subscribe

Click here to subscribe to Management Accounting Quarterly as a nonmember for $60.

For questions about subscriptions and academic use, please contact:

Alice Schulman
aschulman@imanet.org
(800) 638-4427, ext. 1547
From outside the U.S.:
+1-201-474-1547


© 1997–2014, Institute of Management Accountants, Inc.   10 Paragon Drive, Suite 1, Montvale, NJ 07645-1760   (800) 638-4427 or +1 (201) 573-9000 

Site Map  |  Site Help and FAQ  |  IMA Policies