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How funding reform and improved costing contributes to better health care Although hospitals have financial and management reporting structures in place for tallying costs and reporting them by function centre, case costing provides another perspective when analyzing financial information.
By Chris Duff and Bark Kong
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When executed well, creativity, innovation and accounting drive value The CMA provincial partners recently launched a new advertising campaign
focused on reclaiming the title of “Creative Accountant.”™ The campaign has received significant attention — most of it good — but there have been a few expressions of concern. It is critical for CMAs to put this campaign in its proper context.
Merv Hillier, CMA, FCMA
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Ensuring an ethical organization The collapse of Enron and the resulting enactment of Sarbanes-Oxley brought renewed focus to the importance of business organizations having a formally established Code of Conduct.
By Doug Archer
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November 2008 |
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Preparing for carbon credits The role of the CMA is changing. Environmental issues are posing new
challenges and creating new opportunities for the accounting profession.
Stephen G. Kerr, CMA
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A wealth of information Money Management expert, Kim Deep, CMA, creates financial programs to teach youth of all ages the importance of money management.
By Andrea Civichino
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Human resources Being an employer of choice has bottom-line benefits. Companies exhibit higher levels of employee attraction, productivity, greater workforce stability and loyalty.
By Barbara J. Bowes
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Management trends The perils of entering into negotiations. “There is no harm in entering into a dialogue,” is a common refrain in the boardroom, along with, “We have nothing to lose by negotiating. If we don’t like the deal, we can always walk away later.” When it comes to negotiations, nothing could be further from the truth.
By David Wanetick
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Business strategies Employees and the media. In many cases, dealing with the media can affect a company's reputation and its bottom line.
By Janet Boulter
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Money management New tax-free savings account versus the old, reliable RRSP. On Feb. 26, 2008, Federal Finance Minister Jim Flaherty's third version of the budget introduced the most single important personal savings vehicle since the RRSP - the Tax-Free Savings Account (TFSA).
By Christian Kokorian, CMA
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Information technology IT governance for the rest of us. Not too long ago, IT governance was something that only very large organizations worried about. The downsizing of sophisticated enterprise applications has changed that by bringing IT complexity, and the need to regulate it, to small- and medium-sized organizations.
By Jacob Stoller
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Legal notes Accommodating employees in the workplace. Lack of familiarity with employee issues on the part of supervisors, managers and human resources professionals most commonly leads to confusion, fear and avoidance — rather than to effective intervention and accommodation.
By Stuart E. Rudner
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Global view Cleaning up the air — transport sector initiatives underway. If it takes an event of Olympic stature to improve air quality in Beijing, then perhaps there is something Canada can learn in the run up to the Vancouver Games in 2010.
By Peter Ion
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Departments |
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Media bites Decision-making tools
- Executive Warfare
- Grown Up Digital
- Billion Dollar Lessons
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News and views New and noteworthy information you can use
- CMA Ontario launches ESL program on Thinkpass
- E&Y includes human resources into the IFRS equation
- The fight for talent
- KPMG: Canada's corporate tax rate among the highest in the world, but cuts are closing the gap
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