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1. Effective performance management  

BY Doug Blizzard
For a manager, few things are more difficult than delivering honest performance feedback to an employee. And far too many managers don’t give feedback at all. Fortunately, there are ways to address performance review problems. Success lies in the execution of these simple ideas. Define the culture of your organization, i.e., the behaviors that lead to success.

2. The opaque CFO bonus  

BY Neil Amato
Get a B on a math test, and you understand how that grade was determined: You got 88% of the answers correct. Get a B on an art project, and you’re wondering exactly what could have been better or what the instructor was looking for. CFOs would rather be graded in math, at least when it comes to determining their annual bonuses.

3. Six key components of analytics-based performance management   WebExclusive

BY Gary Cokins
As companies face a thinning margin for decision error, the ability to use business analytics effectively—everything from correlation, segmentation, clustering, regression analysis, as well as forecasting and predicting outcomes—is becoming mission-critical. There is now a strong need to gain insights, foresight, and inferences from the treasure chest of raw transactional data, both internal and external, that many organizations store in a digital format, typically referred to as data warehousing.

4. The long-term effect of doing more with less: Doing less  

BY Jack Hagel
Those who have worked for a company that struggled during the recent financial crisis know the scenario all too well: To cut costs, the business lays off workers. The survivors are grateful to keep their jobs and assume extra duties to keep things humming. Experts are now taking a closer look at the long-term effects of doing more with less.

5. Board of education: CPA firms, businesses can profit from clients' advice  

BY Jeff Drew
It’s no secret that CPAs take pride in their standing as trusted advisers to their clients. What’s not so well known is that CPAs can gain—and in many cases, literally profit—from the advice of those same clients. Client advisory boards offer CPA firms and other businesses the opportunity to deepen their relationships with top clients, gather valuable feedback on service and generate new business that far exceeds the cost of having the board.

6. Board of education: Client advisory board implementation action plan   WebExclusive

BY Jeff Drew
Editor's note: Also read "Board of education: CPA firms, businesses can profit from clients' advice," in the Jan. 2012 issue of the JofA. Here is a step-by-step client advisory board implementation plan developed by the AICPA’s Private Companies Practice Section. More client advisory board tools are available to PCPS members at

7. 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.

8. Get Ready to Restructure  

Coping with a downturn often means restructuring for companies. Every restructuring has many moving parts—including layoffs, impairments, asset revaluations and debt relief. To engineer a favorable outcome, stay ahead of events, says Scott Davis, a partner in the Corporate Advisory and Restructuring Services practice at Grant Thornton. He offers these tips: Conserve cash.

9. Four Options for Measuring Value Creation   CPEDirect

In casual, everyday language, it is often said a corporation’s primary role is to generate profits. However, the primary role of a corporation is not to generate profits; it is to create shareholder value. When corporations focus their internal performance measurement systems on short-term profits or accounting returns—not shareholder value—bad things often happen.

10. Management Accounting Research for the C-Suite  

BY Cynthia Bolt-Lee
This second installment in a series of columns on accounting research summarizes results from the field of management and cost accounting. The 2006 through June 2007 issues of five top-tier journals in management and cost accounting research were examined. Those publications included, alphabetically, Accounting, Organizations and Society; The Accounting Review; Contemporary Accounting Research; the Journal of Accounting Research; and Management Science.
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