Read summaries of recent academic studies on management accounting topics such as the balanced scorecard, executive pay, performance reviews, and managing creativity.
Management accounting
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.
What CFOs need to know about joint ventures and alliances
They’re hot business growth tools—but they demand cool-headed preparation before you put the hammer down.
5 things leaders should never say
Want to keep your best CPAs from jumping ship? This article explores alternatives to the phrases best left unsaid.
Fraud risk management guidance updated by COSO
Developing a transparent anti-fraud culture and conducting periodic risk assessments are important steps for organizations in deterring fraud.
U.S. presidential election’s impact minimal on hiring, spending
U.S. finance executives are generally unfazed by the potential outcome of the presidential election.
How audit committees can evaluate non-GAAP measures
A new CAQ publication offers guidance.
Reassuring your staff in uncertain times
Leaders must communicate clearly and openly to maintain employee morale when the unknowns are greatest.
Rewarding employees
To offer your staff the right incentives, determine what they value most. Flexible working options and clear career paths matter more than salary to some.
Companies plan to hire—if they can find workers
A growing number of US companies plan to hire more workers, but finding the right talent remains a concern, according to a quarterly survey of CPA executives by the American Institute of CPAs.
5 biggest challenges controllers face—and how to take control
This article examines how controllers can address technology issues, budgetary constraints, and more.
Features
SPONSORED REPORT
Preparing clients for new provisions next tax season
As the 2025 filing season approaches, H.R. 1 introduces significant tax reforms that CPAs must be prepared to navigate. These legislative changes represent some of the most comprehensive tax updates in recent years, affecting both individual and corporate taxpayers. This report provides in-depth analysis and guidance on H.R. 1.
