Transfer pricing can be a battleground for competing interests within a company. When those interests aren’t balanced, the company could lose out.
Management accounting
Using surplus budgeting to advance and sustain your mission
A disciplined budgeting approach helped not-for-profit Ducks Unlimited overcome serious financial concerns following the most recent recession.
How to keep compliance and ethics on target
Seth Cohen, director, risk management and compliance solutions at PwC, offers six ways for organizations to balance compliance and ethics.
The value of risk interviews as part of ERM strategy
One answer at a time, organizations can identify and address critical risks.
Dale Sheff, CPA, CGMA
Dale Sheff, CPA, CGMA, controller of Graybar, explains how CPAs who want to push their careers toward management accounting can do so, but he says the path requires commitment.
The top global risks for 2017
Executives ranked the business environment as riskier than in previous years, but many don’t plan to devote more resources to risk management, according to a new survey.
How organizations can increase 401(k) participation
This column offers seven ways finance departments can boost employee participation and investment in 401(k) plans.
Election buoys sentiment among US finance executives
Despite regulation remaining a top concern for U.S. businesses, optimism is growing in the wake of the presidential election.
U.S. anti-money laundering regulations well-developed, analysis finds
U.S. anti-money laundering regulations are well-developed, and domestic coordination to prevent money laundering and terrorist financing is sophisticated and has improved over the past 10 years.
Highlights of management accounting research
Read summaries of recent academic studies on management accounting topics such as the balanced scorecard, executive pay, performance reviews, and managing creativity.
COSO updates fraud risk management guidance
The document offers strategies for deterrence.
Professor awarded for performance measurement and incentives research
Isabella Grabner, associate professor of accounting at Maastricht University School of Business and Economics, Netherlands, received the 2016 Best Early Career Researcher Award.
Balancing soft skills with technical abilities
CPAs must possess strong technical skills, but soft skills are also key.
5 best practices for intercompany accounting
Best practices can help multinationals improve intercompany accounting, such as transfer pricing, cash management, and settlement, while preventing costly problems.
Boost the bottom line with accounts payable best practices
These tips can help reduce risk and the amount spent on accounts payable functions.
Captive insurance for the middle market
Know the tax and other requirements for this option to manage risk.
How to stop expense reimbursement fraud
Small and midsize companies can use these four ways to detect or prevent this fraud.
Paying it forward
Meet Kimberly Ellison-Taylor, CPA, CGMA, the new chairman of the AICPA board of directors.
How to be street smart when budgeting for security
These 5 tips will help organizations fit security spending into their budgets in a balanced way.
How groupthink can damage your organization
When groupthink occurs, the benefits of diversity can be lost.
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How to find the right CAS clients
The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.
