
When Transfer Pricing Distorts Sales Incentives
Adriano Braz
This article introduces the Cost Signal Governance Framework, a practical t…

When Everything Reconciles and Everything is Wrong
Ravi Sharma CMA
Discover why automated reconciliations can pass while business decisions fa…

When to Reopen a Technology Decision: A Framework for Mid-Program Re-Evaluation
Werner van Rossum
Discover a practical framework for mid-program technology re-evaluation. Th…

Excel: Calculated Items in a Pivot Table
Bill Jelen
Two ways to handle a new region alignment in a pivot table: Group Selection…

Integrating Practice into Accounting Education
Donald Gribbin, Ph.D., CPA, and Jagjit Singh Saini, Ph.D., CMA
Here is the story of a new way to give students and practitioners a way to …

Pay Them More: High Salaries vs. Incentives
Margaret B. Shackell PhD, Mina Pizzini PhD, James Hesford PhD
What if the key to performance is to pay employees a higher, above-market s…

Sustainability and ROI
Mark L. Frigo PhD, Tensie Whelan
A major challenge facing CFOs today is how to measure the Return on Investm…

Building Accounting Students' Communication Skills
Melanie O. Anderson
After establishing the need for strong communication skills, the author des…

The Effect of Tangible and Intangible Noncash Rewards on Performance and Satisfaction in a Production Setting
Ann Dzuranin, Ph.D., and Nathan Stuart, Ph.D.
Most employers want to know what motivates employees to do their jobs well …

The Earnings Forecasting Conundrum
Kenneth S. Lorek, Ph.D., CPA, and G. Lee Willinger, DBA
A new generation of financial statement analysis textbooks promotes the abn…

Raising the Bar for ESG Reporting
Paul Juras PhD, Brigitte de Graaff PhD, Shari Littan JD
The need for ESG reporting isn’t going away. Using the IMA Competency Frame…

Customizing Non-Wage Benefits for Employee Satisfaction and Retention
Jee-Eun Shin, Daniel Schaupp, Maximilian Margolin
Discover how flexible, personalized non-wage benefits empower employees and…

2026 Ethics Case Competition Now Open—Make Your Voice Heard
Strategic Finance Editorial Staff
Raise awareness of ethics issues and position yourself as a thought leader …

Managing Inventory During Disruptions
Sid C. Bundy PhD, Beth Howard PhD
Explore the evolution of supply chain management, questioning whether busin…
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