Journal of Accountancy Large Logo

Search Results

General Management

Sort by: Show:
Page  1 | 2

1. From CGMA Magazine: Finance's role in fostering innovation  

BY Jack Hagel
The finance function is rarely expected to be the originator of a breakthrough product or technology. But it has an important role in ensuring that great ideas are spotted, encouraged, financed, and delivered efficiently to the market. “A finance function needs to be able to understand the business well enough to know what is a worthwhile activity but also, in this part of the business, to have a bit more of an open mind,” Royal Dutch Shell CFO Simon Henry, CGMA, explains in the CGMA report Managing Innovation: Harnessing the Power of Finance.

2. MD&A reporting tips  

BY Ken Tysiac
Deciding what to include in the management discussion and analysis (MD&A) section of a financial report isn’t always easy. During a session at the AICPA Conference on Current SEC and PCAOB Developments, Katherine Gill-Charest, CPA, the chief accounting officer at Viacom, and Brian Lane, a corporate securities lawyer at Gibson, Dunn & Crutcher, offered tips on crafting an effective and compliant report.

3. CFO round table: Managing uncertainty  

BY Jack Hagel
Business was about as good as it could get for A&A Manufacturing in early 2008. The New Berlin, Wis., company was busy cranking out custom-engineered protective covers, cable carriers, and those roll-up doors you see on the sides of fire trucks. The workforce couldn’t keep up with the orders.

4. From CGMA Magazine: Executives turn data into internal insight  

BY Jack Hagel
Prolonged economic sluggishness—which has limited organic growth and stymied mergers and acquisitions the world over—has given many companies something they didn’t have when things were busier: time, and reason, to think differently about new ways to build value. One place they’re increasingly applying the magnifying glass: their own ranks.

5. Finance executives’ outlook on U.S. economy improving, survey shows   WebExclusive

BY Ken Tysiac
CPA financial executives displayed a more positive but still wary view of the U.S. economy in the most recent quarterly Business and Industry Economic Outlook Survey, released Thursday by the AICPA. Those indicating optimism for the U.S. economy increased from 19% in the previous quarter to 43%. Optimists outnumbered pessimists by nearly 2 to 1, and optimism was just five percentage points short of the 48% measured in the first quarter of 2011.

6. Helping CEOs connect the dots  

BY Charles Tilley, CGMA
The business world is experiencing an extraordinarily challenging period. The multiple pressures exerted on executives in terms of global competition, increasing regulation, climate change and growing expectations from consumers has resulted in a call for a new business paradigm. At the end of last year, the AICPA joined forces with the Chartered Institute of Management Accountants (CIMA) to find out how business leaders intend to tackle these issues over the next few years.

7. CGMA launch focuses on nonfinancial value, long-term business strategies   WebExclusive

BY Ken Tysiac
A panel of executives meeting in the finance capitals of New York City and London discussed new research Tuesday on the importance of the human dimension and nonfinancial value in long-term business strategies. The event, hosted by the AICPA and the Chartered Institute of Management Accountants (CIMA), was part of the launch of the organizations’ global designation.

8. CEOs seeking value in human dimension of business   WebExclusive

BY Jack Hagel and Ken Tysiac
The human dimensions of business – areas such as talent development, intellectual property and relationships with suppliers and customers – will be the primary focus of top executives during the next 18 to 24 months. And one of their first challenges will be determining the value of these factors to unlock strategic potential – and long-term success.

9. Survey of CPAs Shows Economic Pessimism Still Prevalent, But Shrinking   WebExclusive

Pessimism about the U.S. economy among CPA decision makers has shrunk slightly, but remains high, according to the AICPA Economic Outlook Survey for the fourth quarter of 2011. Forty percent of the 916 qualified respondents in the survey said they were somewhat or very pessimistic about the economy.

10. Building Blocks of a Successful Financial Close Process   CPEDirect

BY Kevin Kelso
Financial close systems, processes, people and their interconnectivity can be complex, but successful improvements to the process can be achieved by introducing some simple building blocks that are inexpensive to implement. Regardless of company size or complexity, all successful financial close processes require continuous communication, comprehensive documentation and a flexible, responsive organization.
Page  1 | 2
CPE Direct articles Web-exclusive content
AICPA Logo Copyright © 2013 American Institute of Certified Public Accountants. All rights reserved.
Reliable. Resourceful. Respected. (Tagline)