Women in management accounting: determined to succeed

Article Abstract:

A survey of women members of the Institute of Management Accountants conducted by Management Accounting magazine shows that women have become more assertive, more confident, more self-assured but still face barriers to promotion and career advancement. Their salaries are still lower than those received by their male counterparts, with 30% getting $30,000 to $40,000, 25% being paid $50,000 to $75,000 and 22% getting $40,000 to $49,000. Respondents hold staff positions (34%), management jobs (25%) and controller positions (17%). Only 7% are owners, presidents, officers, finance executives or vice-presidents. Majority of the respondents (64%) worked less than five years in their current job position, with only 6% retaining their position for 11 to 15 years. Fifty-eight percent have had job changes at least once since 1991.

Surveys, Women accountants, Institute of Management Accountants

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Robert N. Anthony: creating an accounting framework

Article Abstract:

Dr. Robert N. Anthony, former Harvard Business School professor and for 46 years a leader in the field of accounting, is currently attempting to persuade members of the profession that a better conceptual framework than the one developed by the Financial Accounting Standards Board (FASB) is needed. Dr. Anthony has written an alternative framework that he claims is more accurate and less complicated. Although his conceptual framework generally follows conventional accounting principles, controversy generated by a few exceptions may inhibit official acceptance of his ideas. Dr. Anthony's work in management accounting and control systems was instrumental in codifying the profession; he has contributed greatly in education, government work, consulting, writing, and community service.

Accounting, Practice, Influence, Criticism and interpretation, Financial Accounting Standards Board, Anthony, Robert N.

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The magic of 3M management accounting excellence

Article Abstract:

3M Corp. has a top accounting staff who are responsible for superior management accounting techniques. The company has financial control procedures that promote creativity and innovation. Goals are set by numbers and productivity is a measure of numbers. Overall, the company expects to derive roughly 25 percent of total sales every year from those products that were unveiled during the past five years. Management accountants are responsible for providing a series of checks and balances on corporate operations.

Methods, 3M Co., Accounting and auditing, Internal auditing, Controllership

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