Resources & Publications

Strategic Finance February 2004

February 2004
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How Does Your Board Rate?
By Marc J. Epstein and Marie-Josee Roy
Financial managers and accountants have devised a number of measurement tools to evaluate corporate performance, but boards of directors have largely escaped scrutiny. By applying the balanced scorecard system to boards, companies can empower their boards with information that's necessary for improved and more independent decisions on critical corporate issues.

Surviving Sarbanes-Oxley and Other Accounting Issues
By Ramona Dzinkowski
A report from the Annual Conference of the Financial Executives International indicates that most executives are confident they can comply with Sarbanes-Oxley but anticipate higher auditing costs. They also expect even more scrutiny from the Securities & Exchange Commission, recently fortified by additional funding from Congress. Another trend that emerged at the Conference: Many companies are turning away from stock-based compensation, partly because of the potential impact on earnings.

Considering an Asset-Based Loan?
By Sam Philbrick
There is good news for small to medium-sized enterprises: Banks are eager to lend them up to $20 million. In addition, lenders in this sector of the market have the resources and expertise to provide estate planning for small business owners.

How to Create an Activity Management Program that Lasts 
By Brad Anderson; Charles E. Davis, CPA; Elizabeth B. Davis, CPA; and Mick Twomey
Many companies have initiated activity-based programs only to abandon them before achieving any benefits. Here are tips from corporate executives who have successfully implemented these programs and realized the benefits.

Protect Yourself
By Milton Zall
What would you do if one of your major suppliers or customers goes out of business? The easy answer is "Be prepared." Keep an eye on your suppliers, and keep up with available sources of information about your business associates. Above all, review all your contracts to gauge your rights, and be ready to give a quick call to your lawyer when dealing with a company in trouble.

They Love Me, They Love Me Not
By Norman Foy, CMA, CFM
The typical financial manager may not be that sensitive to employees' concerns, but neglecting them can lead to poor departmental performance. Here are several ways managers can discover their employees' views and initiate programs to ensure that employees pull together as a team with a common goal.


New CMA exam

Letting go to get ahead.

Project teams that get results.

International trade & title: security & tax concerns-part 1.


Bailey named deputy chief accountant
FASB revises SFAS No. 132
Should IMA ethical principles apply to nonfinance duties?
Internal controls auditing standard elicits heated comment
Books: Following a vision to success

Find it, fix it, and add some functions.

Securing the hardware.

Contentious road to reporting off-balance-sheet entities.

Successfully answer 70% or more of the questions based on selected articles from this month's issue, and you will earn three CPE credits.

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