Fixed assets don't squeak
Article Abstract:
Management accountants should be proactive in identifying the hidden risks related to the management of fixed assets and not just act on problems that are brought to their attention. Georgia Computers realized the importance of this practice when it acquired two companies in 1991 and 1992. The operations, billing and accounting systems were integrated first, leaving fixed assets system the last to undergo integration. When Carla Johnson stepped in 1994 as the accounting systems manager, she accomplished four objectives to smooth out the fixed assets system. Under her supervision, the company was able to get an accurate count and description of all company assets, attach sequential tags to all the assets, determine the correct value of the assets, and maintain an appropriate inventory. In 1996, she improved her oversight of the system and still strives to maintain its accuracy.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1996
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The circus arrives
Article Abstract:
The crisis arising from the Year 2000 transition is best exemplified by the failure of the Advanced Automation System, a large-scale project that was originally intended to improve air traffic control and managed by IBM, Hughes and the federal government. The saga of the project was chronicled by Robert L. Glass in the book 'Software Runaways: Lessons Learned from Massive Software Project Failures.' Glass cited a number of reasons why the project failed, among them the wrong choice of the programming language, a time lag that complicated the implementation phase and unreasonable government rules. Glass also enumerated important lessons learned from the fiasco, including lessons about size and complexity, lessons about human nature and lessons on the nature of software programs.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1999
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Critical success factors for strategic alliances in the information technology industry: an empirical strategy
Article Abstract:
Formation of strategic alliances involves factors such as agreement between partners, partner evaluation, governmental policies, partner dominance. These factors were found to influence the alliances made in the information technology industry, but that an objective measure of the success of alliances has yet to be developed. Thus, companies forming alliances are advised to share what they have learned with other alliances, and performance should be evaluated in terms of the goals of both companies.
Publication Name: Decision Sciences
Subject: Business, general
ISSN: 0011-7315
Year: 1996
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