Management Accounting Quarterly

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Articles in Spring, 2004 issue of Management Accounting Quarterly

• Calculating a firm's cost of capital: three different methods of determining the weighted average cost of capital for Microsoft and general electric produce different results for each firm. Thus, careful judgment and sensitivity analysis are important com
  by Michael S. Pagano
• Cost terminology in the 21st Century: using direct labor cost in a costs vs. resources framework: updating the traditional treatment of cost terms can improve business decisions
  by Parvez R. Sopariwala
• Are accounting graduates favorably recruited for entry-level management positions? A survey of recruiters of business school graduates finds empirical evidence to dispel the common misperceptions that a major in accounting limits students' career opportun
  by W. Mark Wilder
• Audit committee effectiveness in the banking industry: how effective are audit committees in the banking industry? The answer to that question may hinge on who is on the auditing committee
  by Thomas G. Noland
• Editor's letter
  by Kathy Williams
• The emergence of accounting information systems programs: as more and more companies seek out accounting professionals with IT skills, some universities now are offering a major in accounting information systems, which mixes topics from each area to provi
  by Thomas W. Dillon