Recently added articles from Management Accounting Quarterly:

Total optimal performance scores: a practical guide for integrating financial and nonfinancial measures in performance evaluation: tops uses Excel Solver, a mathematical optimization tool, to determine the most efficient or top-performing division in an organization and then score other divisions' performance against it.

Sep 22, 2006; Briggs, John; Claiborne, M. Cathy; Cole, Elizabeth

Does the balanced scorecard improve performance? Much of the evidence available to gauge the success of the balanced scorecard has been anecdotal. A recent survey of IMA members provides numbers. Do they reach a final verdict? You be the judge.(Institute of Management Accountants Inc.)

Sep 22, 2006; DeBusk, Gerald K.; Crabtree, Aaron D.

Applying strategic cost analysis concepts to capacity decisions: strategic cost analysis helps companies identify, analyze, and use strategically important resources for continuing success and growth of the business.

Sep 22, 2006; Juras, Paul; Peacock, Eileen

Do we teach enough it skills in management accounting courses? A survey of accounting educators that explores the current use of Information technology content in management accounting Education shows that accounting students are not being taught the it skills They will need in the business world.

Sep 22, 2006; Chandra, Akhilesh; Cheh, John J.; Kim, Il-Woon

Segment reporting transparency--caveat emptor: financial analysts, M&A managers, and others need to understand The required segment reporting disclosures under SFAS no. 131. The authors offer some of its key points and a glimpse into the managerial Decision-making processes of three industrial companies.(Company overview)

Sep 22, 2006; Schiff, Jonathan B.; Schiff, Allen I.

Supply chain management: monitoring strategic partnering contracts with activity-based measures: second-generation ABC systems may be the wave of the future, not just for TQM but now also in supply chain management. In a creative tale of a fictitious small-town business, the authors illustrate why.

Sep 22, 2006; Thomas, Michael F.; Mackey, James