IFAC :: Publications :: Professional Accountants in Business Committee

Articles of Merit - 2009 Competition#

This international compendium features award-winning articles selected by the PAIB Committee as part of its annual Articles of Merit award program. This year's publication includes articles that combine advice and insights on specific topics, from capital grants and investment appraisal to shared services, with useful ideas and challenges to conventional wisdom on matters such as risk management and writing board reports.

Posted below are the the 10 individual articles and the complete suite of articles in the Articles of Merit publication. For those who do not have broadband internet access, it is recommended that they download the individual articles.

DOWNLOAD

January 2010

Enterprise Governance (199.39 KB)
Wim Van der Stede explains why businesses should be more circumspect during a boom—and prepared to take risks when conditions get tougher. | by Wim Van der Stede
Accounting for Water (74.60 KB)
In the future, our need for water resources will only increase as we provide for a growing population. Financial accounting concepts have a useful application to the measurement and management of Australia’s dwindling water resources. | by Lisa Lowe
Becoming a Key Player in Shared Services (81.99 KB)
Management accountants can be crucial participants in shared service centres—if they can adopt an outward facing role at the nexus of information flows. This discussion between a group finance director and a management accountant shows how it can happen. | by Ian Herbert and Will Seal
Embedding Risk Management Practices for Improved Organizational Performance (732.65 KB)
Improving business results requires risk management practices to be simplified and embedded seamlessly into normal business operations, planning and budgeting processes, and organizational culture. Private and public sector organizations alike have struggled to understand risk management implementation steps and techniques. For those who have overcome it, they are reaping the fruits of their labor. | by Patrick Ow
Five Elements of Project Portfolio Management for Finance Executives (283.95 KB)
Projects are undertaken for a variety of business and operational reasons, so when it’s time to decide whether to invest in one initiative versus another, organizations need to rely on standardized assessment criteria based on their business goals. | by Nicole Scarlett
Harnessing Eco-Control to Boost Environmental and Financial Performance (168.07 KB)
The growing importance of environmental issues in business has prompted companies to put effective environmental management systems in place. The use of eco-control tools can improve both the environmental performance and financial performance of organizations. A study of Canadian manufacturing firms illustrates this concept. | by Jean-François Henri and Marc Journeault
Human Governance: Bringing the Meaning of Integrity in the Life of Professional Accountants (178.71 KB)
Professional accountants globally need to restore stakeholders’ confidence of the integrity of the profession and its commitment to serve the public interest. This article offers some critical thoughts and responses to this issue. | by Arfah Salleh and Aziuddin Ahmad
Limit the Time Spent on Board Reporting (360.46 KB)
Efficient time management is crucial to all parts of a business, particularly to the boardroom. This article outlines the best way to reduce time spent on reporting to the board. | by David Parmenter
Look To the Future (339.06 KB)
Louise Ross takes a close look at the risks and opportunities presented by the social networking revolution enabled by Web 2.0 technology. | by Louise Ross
The Emperor's New Clothes – Report on the Value of the Benefits to Executives in Respect of Capital Grants (135.26 KB)
The growing public interest in the remuneration plans for management mandates a re-examination of the principles for the timing of measurement of options to employees. This article analyzes an alternative theoretical basis for measurement. | by Yoram Eden and Shlomi Shuv
Articles of Merit - 2009 Competition (2.83 MB)
This publication is comprised of the complete suite of articles posted above, including the winning article "Enterprise Governance."

Readers also read:

Articles of Merit - 2008 Competition#

This international compendium features award-winning articles selected by the PAIB Committee as part of its annual Articles of Merit award program. The 2008 publication includes articles on matching management practices to organizational strategy, board processes and the quality of decision making, key client account management, environmental management accounting, and evaluating the return on information technology investments.

Posted below are the complete Articles of Merit publication and the 11 individuals article. For those who do not have broadband internet access, it is recommended that they download the individual articles.

DOWNLOAD

December 2008

Black Holes in Accounting (32.51 KB)
Black holes — areas of undesirable activities that go unchecked — can destroy an entire organization. This article considers common areas for black holes to form and how to deal with them. | by Ron Lutka, CMA
Financial Leadership: What's it all About? (363.46 KB)
Explores what financial leadership means in practical terms. | by Jeffrey C. Thomson
Pricing Power
Using Price Strategy Roadmaps and Tools to Maximize Bottom-Line Results (484.82 KB)
This article helps professional accountants in business to consider best practice tools and processes in pricing. | by Scott Miller, CMA
Anatomy of a Plan
Better Practices for Management Accountants (407.92 KB)
An analysis of better practices for the multi-year strategic planning process and for planning and budgeting. | by Jeffrey C. Thomson
Redefining Management Accounting
Promoting the four pillars of our profession (630.19 KB)
Introduces a management accounting framework that describes the full spectrum of skills that should be espoused by management accounting leaders in organizations and management accounting professors in the classroom. The framework moves beyond the rules-based languages of accounting to properly emphasize the management orientation of management accounting. | by Peter C. Brewer, CPA
Ignore Strategic Risk at Your Peril (770.08 KB)
Companies that disregard strategic risk are gambling with their long-term survival. This article explains how the CIMA Strategic Scorecard™ can help boards efficiently manage strategic risk. | by Gillian Lees
The Pitfalls of Pay for Performance (31.10 KB)
Pay-for-performance is often seen as a virtually guaranteed means of achieving employee alignment and motivation and hence superior business performance. This article considers the potential pitfalls. | by Wim Van Der Stede
Measuring the Success of the Board (55.88 KB)
How do you measure your board’s performance? The article describes the 10 key qualities every board needs for success, and explains how to measure them. | by Sir Andrew Likierman
Wheels of Change (962.16 KB)
Finance and accounting outsourcing (FAO) has already had a major impact on finance business partnering and analytics, but as we broaden our understanding of the issues, FAO itself is growing more complex. This article looks at how market leaders are ushering in a second wave of FAO, and gradually moving towards a new paradigm: knowledge process outsourcing. | by Chris Fuller and Martin Fahy
IFRS Creates Tougher World for M&A (140.06 KB)
This article explores how accounting changes have dramatically altered the way mergers and acquisitions are analyzed. | by Dimitris Karydas and Kenneth Lee
Solving the Supply Chain Cost Riddle (326.83 KB)
by Kevin Gaffney, CMA, and Valeri Gladkikh
Articles of Merit - 2008 Competition (4.24 MB)

Readers also read:

Articles of Merit - 2007 Competition#

This international compendium features award-winning articles selected by the PAIB Committee as part of its annual Articles of Merit award program. The 2007 publication includes articles on matching management practices to organizational strategy, board processes and the quality of decision making, key client account management, environmental management accounting, and evaluating the return on information technology investments.

Posted below are the complete Articles of Merit publication and the 10 individuals articles. For those who do not have broadband internet access, it is recommended that they download the individuals articles.

DOWNLOAD - ISBN 978-1-934779-03-3

84 Pages | October 2007

Readers also read:

Articles of Merit from Past Years#

DOWNLOAD

2006

Readers also read:

Security & Privacy Statements | Translation, Permissions, and Other Policies