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Global Knowledge Gateway

Performance & Financial Management

Professional accountants will use many performance & financial management methods and approaches to help their organization deliver its objectives, goals, targets, and strategies. Performance & financial management encompasses all of the management, process, and behavioral aspects of strategy execution and monitoring performance. Read More


Measuring the Cost of IT

by Leonardo Donzelli, Research and Development, Kirey | November 6, 2014 |

Before investing time and effort trying to understand the impact of IT on costs, it is important to understand that IT is a means, not an end. Read More

 2 Recommended

Decoding the CAPM Mystery
by Rajesh D. Mudholkar, ACMA (India), Author and Visiting Faculty, Pune University Dept. of Management | July 23, 2014 | 14

Why the Nobel Prize-winning Capital Asset Pricing Model (CAPM) doesn’t work, and its scientific cure. Read More

 10 Recommended

Who Stands to Profit the Most from the World Cup?
by Paul Thompson, Director, SMP & SME Affairs, IFAC | July 14, 2014 | 1

Much has been and will be written about the economics of the World Cup; see who readers voted as the financial winner in our poll results. Read More

 1 Recommended

The Societal Importance of Cost Accounting Standards Issued by the Institute of Cost Accountants of India
by Rakesh Singh, Chairman, Cost Accounting Standards Board, Institute of Cost Accountants of India | June 17, 2014 | 5

Cost accounting standards promote uniformity and consistency through the integration, harmonization, and standardization of the different principles and practices previously in use. Read More

 4 Recommended

Using Management Accounting to Drive Environmental Performance
by Anthony Pember, Chief Executive Officer, Pilbara Group; Mark Lemon, Manager, Global Public Sector Practice, Grant Thornton LLP; and Stathis Gould, Head of Professional Accountants in Business, IFAC | April 25, 2014 |

Are organizations using management accounting tools, such as activity-based costing and management (ABC/M), to manage environmental impacts? As with a traditional ABC/M model, an environmental ABC/M model leverages an organization’s emissions inventory and GHG footprint, and assigns that footprint to particular products, services, and activities. So why isn’t such a model more widely used? Read More

 2 Recommended

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