August 2012
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Control vs. Creativity
By Cristiano Busco; Mark L. Frigo, CMA, CPA; Elena Giovannoni; and Maria Pia Maraghini
Micromanaging at higher levels of an organization can stem the flow of new ideas. Striking the right balance, however, can have the opposite effect. When all parties feel they have a stake in things, they act accordingly, bringing a fresh, unfettered approach to their jobs and the organization. This article takes a detailed look at a global Italian clothing designer and how it successfully “sewed” the pieces together.
John Macaulay: Leading Innovation
By Kathy Williams
IMA® Chair John Macaulay has had a career that he describes as a mosaic. John has been to all 50 states and 42 countries, working in companies as different as Parker Brothers Games to Dresser Industries, an energy supplier in Dallas. He was one of four from his company to take the first CMA® exam at the University of Minnesota in December 1972, in a blizzard. Since then, he has served on the CMA exam review group, the Academic Relations Committee, the Global Board of Directors, and more for IMA.
Auditor Rotation in America: No Love Lost
By Ramona Dzinkowski
The U.S. Public Company Accounting Oversight Board (PCAOB) has come out in favor of rotating auditors at companies that are used to keeping the same auditor for years on end. The change would “enhance the auditor’s ability to serve as an independent gatekeeper.” A call for feedback on the published remarks drew criticism from company executives and auditing firms.
2013 Student Case Competition
Product Costing at Fine Foods: Is It a Symptom or the Problem?
By David Axelsson, Marcus Fogelkvist, and Gary M. Cunningham, CPA
Working with a strategic marketing unit manager, you are asked to provide an accounting analysis of product costing for food products at a large Midwest corporation. Your partner depends on you for everything from the financial vocabulary used in the reports to the PowerPoint presentations.
PERSPECTIVES
So You Think You Can Plan Your Career?
TAXES
60-Day IRA Rollover Waiver Rule
ETHICS
A Disturbing 30 Days
LEADERSHIP
The Importance of Being Authentic
FINANCIAL REPORTING
Full Disclosure vs. Effective Disclosure
CERTIFICATION
Celebrating the CMA
SMALL BUSINESS
Join Our Small Business Discussions
IMA LIFE
Long-Lasting Friendships
SF BULLETIN
• The Accounting Implications of SEC Money Market Reform
• Congress Unsheathes Double-Edged Sword on Corporate Pensions
• IMA Wants Your Input
• Learning and Knowledge Sharing Radiate at IMA’s Conference
• Books: A Performance Management Resource
EXCEL
Create a Leaderboard in Excel
ACCESS
Master Budget Project: Report Layout Options
TOOLS OF THE TRADE
Google Nexus 7, ioSafe SoloPRO, Tep Wireless, TED Books
TECH FORUM
Password Aggravation
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