This report has been reviewed in draft form by individuals chosen for their diverse perspectives and technical expertise, in accordance with procedures approved by the National Research Council’s (NRC’s) Report Review Committee. The purpose of this independent review is to provide candid and critical comments that will assist the institution in making its published report as sound as possib…
Many years ago, the role of the chief financial officer (CFO) was to keep the inancial records, and had accounting, internal control, budgeting, and treasury responsibilities. but the role has changed over the years to be much more comprehensive and to include decision-making that extends beyond the accounting and treasury functions. the CFo of today is respon- sible for measuring and monitorin…
The Captain James A. Lovell Federal Health Care Center (FHCC) in North Chicago, Illinois, is an effort by the Departments of Veterans Affairs (VA) and Defense (DoD) to create a national model for joint delivery of health care that is more accessible and less expensive than operating two federal medical centers serving overlapping beneficiaries in the same area. The creation of the Lovell FHCC a…
In the United States, approximately 14 million people are cancer survivors and more than 1.6 million people are newly diagnosed with cancer each year. By 2022, it is projected that there will be 18 million cancer survivors and, by 2030, 2.3 million people are expected to be newly diagnosed with cancer each year. However, more than a decade after the Institute of Medicine (IOM) first addressed t…
“How can we help you today?” Each of us would like to hear these words when seeking health care assistance for ourselves, for our families, or for others. It should not only be our wish, but our expectation. Health care that implements a “How can we help you today?” philosophy is care that is patient centered, takes full advantage of what has been learned about systems strategies for ma…
The delivery of health care has proceeded for decades with a blind spot: Diagnostic errors—inaccurate or delayed diagnoses—persist throughout all settings of care and continue to harm an unacceptable number of patients. For example: • A conservative estimate found that 5 percent of U.S. adults who seek outpatient care each year experience a diagnostic error. • Postmortem examination re…
There is no single authoritative and generally accepted definition of financial accounting, or of accounting in general. It began as a practical activity in response to perceived needs, and for most of its development it has progressed in the same way, adapting to meet changes in the demands made on it. Where the needs differed in different countries or environments, accounting tended to develo…
There is no single authoritative and generally accepted definition of financial accounting, or of accounting in general. It began as a practical activity in response to perceived needs, and for most of its development it has progressed in the same way, adapting to meet changes in the demands made on it. Where the needs differed in different countries or environments, accounting tended to develo…
Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition, a brief overview and a fuller explanation of practical application. Finally they signpost some further resources for detailed understanding and research. Topic Gateways are available electronically to CIMA members only in the CPD Centre on the CIMA website, along w…
The aim of this book is to provide an introduction to the theory and practice of management accounting and emphasize its role in making decisions. It is intended to primarily for non-accounting students who are pursuing a one or two semester basic management accounting course
There are three distinct modes of self- representation in digital media: written, visual and quantitative. Each mode has a separate pre-digital history, each of which is presented briefly in this chapter. Blog and written status updates are descendents of diaries, memoirs, commonplace books and autobiographies. Selfies are descendants of visual artists’ self-portraits, and the quantitative m…
The Constitution of the Republic of South Africa forms the basis for social transformation in our post-apartheid society. The imperative to transform South African society by making use of various transformative tools stems from a need to address the legacy of apartheid in all areas of human activity and in education in particular. Social transformation in education is aimed at ensuring that th…
Manufacturing, distribution, sales, and service organizations have one thing in common: the requirement of resources . An organization’s success, in many cases, is a direct function of how it obtains and manages resources to carry out its strategic business objectives. The organization’s first and most important task is to obtain management personnel who are skilled and experienced in acqui…
This paper introduces a social network perspective to the study of strategic alliances. It extends prior research, which has primarily considered alliances as dyadic exchanges and paid less attention to the fact that key precursors, processes, and outcomes associated with alliances can be defined and shaped in important ways by the social networks within which most firms are embedded. It id…
This paper analyses 26 years of strategic management research published in Academy of Management Journal, Academy of Management Review, Administrative Science Quarterly and Strategic Management Journal. Through a content analysis, it studies the relationships between the subfields of strategic management. A multiple correspondence analysis provides a map of keywords and authors, and a frame…