Resources & Publications

February 2013
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Individual Articles

Putting Accountants on a “Lean” Diet
By Peter C. Brewer, CPA, and Frances A. Kennedy, CPA
A large domestic manufacturer’s financial department fixed its bloated ways by ­applying the principles of lean thinking to its “tried and true” internal systems. Not only did teams of employees help the company save money and cut down on waste, but they reduced their hours at work and got more time to spend with their families and build healthier lives.


Say Goodbye to SALY
By Noah Barsky, CMA, CPA
Warned against a toxic coworker named Sally, the author comes to realize that it’s SALY, as in Same As Last Year, that’s the problem. The familiar might be comfortable, but it can create a mind-set that can be your undoing. To help you overcome the ­inertia SALY creates, the author offers nine simple activities to take you out of the familiar and into new business thinking and action.


Surviving the Fiscal Cliff and Afterwards
By Ramona Dzinkowski
Looking ahead at 2013, cautious optimism in Europe and uncertainty in the United States control the prevailing winds. Controllers await the completion of revisions to be issued jointly by the FASB and the IASB, and COSO is planning to release a significant update to its internal control framework. Revenue recognition will have an impact on reporting, and COSO’s updated framework will likely inspire a reexamination of ­internal control environments.


Is a Cloud ERP Solution Right for You?
By Spencer Arnesen, CPA
If you use Yahoo! or Google e-mail, you already have a cloud account, but are you ready to transfer business operations to similar networks? Understanding the pros and cons of cloud ERP and on-premises ERP can help you decide which is better for your company. The decision involves resource availability, functional requirements, IT ­infrastructure, and the total cost of ownership for the software and delivery options.


Columns

PERSPECTIVES
The Value of Diversity


TAXES
Taxpayer Relief Act of 2012 and Individual Taxpayers


ETHICS
Taxing Dividends and Capital Gains Income Fairly


SMALL BUSINESS
The Affordable Care Act: What Should Be Done in 2013?


FINANCIAL REPORTING
Post-Implementation Reviews of Accounting Standards


LEADERSHIP
Delegating: Why Bother?


ADVOCACY
Recent Comment Letters from IMA


IMA LIFE
Hard Work Pays Off

Departments

SF BULLETIN
• Derivative “Margining” Costs Challenged
• New Standard Earns Critics
• Letters: Middle East Salary Survey
• Books: Successful Performance Improvement


EXCEL
Add Excel Sorting, Filtering, and Charting to Your Web Pages


ACCESS
Master Budget Project: Direct Materials Budget, Part 3


XBRL
XBRL and Auditing


TOOLS OF THE TRADE
TrakDot, PowerDock 5, SpareOne Phone, DataTraveler


TECH FORUM
Accelerating Intelligence at Google


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