Operational Finance and Accounting  

    Turn data into information with the kind of insight that makes you a strategic-decision maker.  This section provides tools and resources that will help financial managers and executives control costs, manage change, improve performance and create value.


    Dodd-Frank Wall Street Reform and Consumer Protection Act: A Primer for CPAs 

    The AICPA’s “Dodd-Frank Wall Street Reform and Consumer Protection Act: A Primer for CPAs” white paper provides a comprehensive analysis of the many provisions of critical importance to CPAs. It highlights the key points of the Act and describes what they mean for CPAs and their clients or employers. The AICPA will also continue to provide timely updates on new rulemaking and regulation as it occurs and to speak out on behalf of the profession.

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    Customer and Supplier Value Chain

    Article Determine how customer value and supplier relationships accumulate along a chain of activities leading to a more successful product or service and an improved bottom line.    
    Published on March 19, 2015

    Information Technology

    Article Information to help readers increase their knowledge of strategic and operational management of computer hardware and software products, as well as their applications and how they affect their organization.
    Published on March 19, 2015

    Strategic Performance Management

    Overview Discover how performance measurement affects your organization's comprehensive planning system, processes and strategic objectives. Learn how nonfinancial indicators have the potential to make financial measures more relevant and reporting more balanc
    Published on March 19, 2015

    Lean Accounting Resources

    Article Lean manufacturing is an approach that has helped many companies reduce waste and streamline operations. It is a new way of looking at the numbers that categorizes costs by value stream, which includes everything done to create value for a customer that can be reasonably associated with a product or
    Published on October 09, 2014

    Treasury Management

    Overview Learn about the concepts and techniques related to the strategic management of financial capital. Discover how to manage the investment of funds and plan and execute programs to satisfy capital needs in accordance with your organization's strategic plan.
    Published on October 01, 2013

    Human Resources and Related Issues

    Article This section provides articles on topics important to the employer and to the human resources department within organizations.     CPA Financial Executives Res
    Published on September 27, 2013

    Using Strategy Maps to Drive Performance

    Article Strategy mapping has revolutionized the way that strategy has been formulated and executed. This management accounting guideline provides a set of guidelines that describe how to implement Strategy Mapping in a practical, step-by-step format.
    Published on January 17, 2013

    Management Control

    Overview Management control provides reasonable assurances of effective and efficient operations, internal financial control, and compliance with laws and regulations. Learn how the broad area of control is implemented by your board of directors, management, and other personnel.
    Published on August 22, 2011

    Strategic Cost Management

    Overview Learn the concepts and techniques related to the provision and analysis of financial information. Discover how this information is applied to the strategic direction of your organization's products and services.
    Published on July 29, 2011

    Stakeholder Reporting

    Overview Gain insight into preparing financial and non-financial information to meet public policy and regulatory requirements, as well as governance relationships through a collection of articles.
    Published on July 29, 2011

    Supply Chain Management Accounting

    Article The Supply Chain Management Accounting Guidelines  introduces and develops a Supply Chain Management Model that includes a 5-step process.
    Published on July 28, 2011

    Customer Profitability Analysis

    Article Companies recognize that though "exceeding customer expectations" is a worthy goal, exceeding those expectations profitably is necessary for long-term corporate viability. Thus, an understanding of corporate profitability necessarily relies on an understanding of what drives shareholder value in organizations.
    Published on July 28, 2011

    Change Management

    Overview Change Management provides resources for AICPA members to help apply the newest ideas relating to the creation and implementation of change in organizations, as well as the management of work. View a collection of articles that are designed to assist CPAs to handle change in their organizations.
    Published on July 27, 2011

    Implementing Target Costing

    Article To achieve a sufficient margin over its costs, a company must manage those costs relative to the prices the market allows or the price the firm sets to achieve certain market penetration objectives. In the context of these characteristics, the practice of target costing has evolved.
    Published on July 04, 2011

    Implementing Activity-Based Costing

    Article Activity-based costing (ABC) is a valuable concept that can be used to correct the shortcomings in the cost systems of the past. It is a means of creating a system that ultimately directs an organization's costs to the products and services that require those costs to be incurred.
    Published on July 04, 2011

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