Most Recent Articles from Management Accounting Quarterly

• Measuring the costs of responding to business risks 

  UNDERSTANDING THE COSTS OF RISK RESPONSE IS A CRITICAL YET CHALLENGING PART OF DEVELOPING AN EFFECTIVE ENTERPRISE RISK MANAGEMENT (ERM) FRAMEWORK...

  01/01/09 by Brian Ballou Dan L. Heitger Thomas D. Schultz · More from publication

• "Green" eggs and ham: target mapping makes university food more sustainable and unites disparate groups: Western Washington University students, professors, administrators, and a key service provider used target mapping to implement sustainable practices in food purchasing and waste management while achieving financial expectations 

  The campus community at Western Washington University (WWU), located in Bellingham, Wash., embraces sustainability through both administration...

  09/22/08 by Audrey Taylor Julie Lockhart Olin Eugene Myers Vidana Seth Ira Simon Chris Kenney Isabelle DeLise Ben Packard Brendan Lind · More from publication

• A closer look at German cost accounting methods: a survey of the cost management systems used by companies in Germany, Switzerland, and Austria shows that use of Grenzplankostenrechnung works best when combined with a strong, highly integrated information system and used with other complementary costing practices 

  Resource consumption accounting (RCA) is a blend of advanced German costing methods, specifically Grenzplankostenrechnung methods (translated as...

  09/22/08 by Kip Krumwiede Augustin Suessmair · More from publication

• Budgeting: perspectives from the real world: a survey of senior accounting and finance managers examines the budgeting process at for-profit companies, including the usefulness and perceived value of the process, users' satisfaction with it, and the impediments and challenges to budgeting 

  The value of the budgeting process has been the subject of intense debate over the past few years. In their 2003 book, Beyond Budgeting, Jeremy...

  09/22/08 by Karen Shastri David E. Stout · More from publication

• Integrating leadership experiences into the accounting curriculum: Vince Lombardi states that "leaders aren't born, they are made." But what are accounting educators doing to address this skill? This article describes a technique for integrating practical leadership experience into the accounting curriculum 

  In the March 2008 issue of Strategic Finance, Peter Brewer described management accounting as a "leadership-oriented career path" and...

  09/22/08 by Laurie L. Burney Michele Matherly · More from publication

• Budgeting practices of listed companies in the Netherlands 

  In this article we present the results of an empirical research project on current budgeting practices at companies listed on the Amsterdam stock...

  09/22/08 by Elbert De With Aagtje Dijkman · More from publication

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