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    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

    COSO Internal Control- Integrated Framework

    Framework The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on...
    Published on March 19, 2015

    Evidence-based Decision Making Using Business Intelligence to Drive Value

    Article This management accounting guideline (MAG) provides an overview of how to apply EbM in organizations by outlining a practical five-step framework. Learn More
    Published on June 16, 2011

    COSO Internal Control Integrated Framework & GAO Internal Control Updates

    Issue Brief Effective internal control helps organizations manage change and cope with evolving demands and competing priorities. Lately, there has been a lot of change—evolving demands, and competing priorities, especially in government due mainly to...
    Published on June 10, 2013

    COSO Internal Control Integrated Framework & GAO Internal Control Updates

    Article Effective internal control helps organizations manage change and cope with evolving demands and competing priorities. Lately, there has been a lot of change—evolving demands, and competing priorities, especially in government due mainly to...
    Published on November 21, 2013

    Performance Measurement of Not-for-Profit Organizations

    Guide The participation of business leaders actively managing or sitting on Boards of not-for- profit organizations has continued to increase in recent years. What they have found is that unlike for-profit organizations, not-for-profits often have difficulty staying focused on the mission and...
    Published on April 23, 2010

    Implementing Activity-Based Costing

    Article ...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

    AICPA Not-for-Profit Audit Committee Toolkit- Single Audits (Download)

    Toolkit This tool is intended to aid not-for-profit organizations in complying the requirements and expectations of the Single Audit Act, as well as to assist with compliance of the provisions of the act
    Published on July 02, 2010

    Report on the Current State of Enterprise Risk Oversight 3rd Edition

    Report Based on responses received from 455 organizations in spring 2011 this report provides a resource for benchmarking an organization’s approach to risk oversight against current trends
    Published on June 10, 2014

    AICPA Not-for-Profit Audit Committee Toolkit- Points to Consider (Download)

    Toolkit The audit committees of many not-for-profit organizations may deem it necessary to engage external auditors, counsel, or other consultants in the course of carrying out their duties. This tool is intended to assist audit committee members...
    Published on July 02, 2010

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