Strategy

TOPICS / MANAGEMENT ACCOUNTING

April 13, 2020

Why companies must seriously consider board refreshment

A board full of experienced members may have expertise, but it also can become stale. A corporate governance expert shares advice for companies to keep their boards fresh.

February 1, 2020

Finance priorities for post-merger integration

Management accountants can take a lead role in post-merger integration with the right planning and execution of key steps.

September 16, 2019

5 tips for effective not-for-profit board oversight

These tips can help boards perform their duties of care, loyalty, and obedience to help not-for-profits thrive.

June 1, 2019

Controllers’ updated roles

With CFOs spending more time on strategy, corporate controllers have become more CFO-like.

December 12, 2018

How audit committees can address emerging technologies

A new Center for Audit Quality tool, Emerging Technologies, is designed to help audit committees perform oversight of financial reporting that is affected by emerging technologies.

November 1, 2018

Disclosures by audit committees continue to rise

Audit committees for public companies are providing more information to the public on their procedures for oversight of external auditors, according to an analysis conducted by the Center for Audit Quality and Audit Analytics.

November 1, 2018

Strategies for maintaining an effective board

Recruiting, training, and retaining competent, engaged board members are critical to mission fulfillment for a not-for-profit.

July 1, 2018

The board’s role in promoting an ethical culture

A board of directors can promote ethical behavior throughout an organization by prioritizing corporate culture, watching for red flags, and setting clear expectations.

March 20, 2018

Companies see need to manage risks, but they’re slow to act

Linking enterprise risk management practices with strategy remains a challenge for companies, who say risk environment continues to grow in complexity.

December 5, 2017

Corporate board members expect major changes

Changing business models, cybersecurity, and competition for talent are just a few of the things expected to concern corporate directors in the next year.

October 25, 2017

What investors want to see

Creating a winning product or service and a sound long-term strategy will help a company attract investors, according to a new survey by the Center for Audit Quality.

September 6, 2017

Updated COSO ERM framework ties in risk with strategy

The update of the 2004 framework highlights the importance of enterprise-wide risk management in strategic planning.

August 14, 2017

CFOs and sustainability—a growing relationship

There are powerful reasons why corporate finance teams should be key participants in their business’s sustainability journeys.

August 1, 2017

Building a more effective board

Corporate boards’ scope of responsibilities continues to broaden, and directors’ confidence that they have what it takes to tackle the challenges is lagging.

July 1, 2017

How family businesses can plan for the future

Family-owned companies struggle with strategic planning and succession planning. CPAs—as employees or outside advisers—can help.

March 27, 2017

Shaking up the board

It is essential that board makeups represent the customers the company serves.

October 10, 2016

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.

July 18, 2016

What CFOs need to know about the rise of CVC funds

CFOs are key players when a company establishes a CVC fund because they are an integral part of allocating the money required to invest.

June 28, 2016

Brexit lesson: Focus on consequences, not cause in scenario planning

The Brexit referendum underscores the need for companies to be ready for upheaval through robust scenario planning.

May 23, 2016

What CPAs can learn from fighter pilots

Fighter pilots can teach controllers, CFOs, and other CPA executives how to out maneuver the competition.

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.