March 2017 - Strategic Finance

IMA’s 2016 Global Salary Survey

This year’s global survey finds an increase in compensation, a smaller gender pay gap, and strong value for certification.

IMA Life: The Importance of the CMA

Studying for the CMA exams introduced Kristina Merrill to a number of topics important to her career as a controller and CFO.

Accountants and Tech: A Game Changer?

A new framework for accounting information systems will help accounting education keep pace with changes in technology.

Nonprofit Fraud: How Good Are Your Internal Controls?

With limited resources, nonprofit organizations often put little effort into preventing fraud, but that makes them more vulnerable.

Antibribery Efforts in Brazil

To help fight corruption, Brazil has enacted legislation to deter businesses from bribing public officials—both foreign and domestic.

Campus Influencer Superstars

These Campus Influencers have made a strong commitment to teach accounting students about the benefits of IMA.

Get on an “Elevated” Track with ACE

IMA’s Annual Conference & Expo has eight new specialty tracks to provide an even better learning experience.

Machine Learning, Human Fraud

With AI dominating headlines, preventing these intelligent machines from enabling fraud remains a significant concern.

Excel: Finding Journal Entries Not in Balance

A neat trick that involves sorting data while grouped by subtotal is a powerful way to manipulate your data.

Pass It Along

Mentoring lets you share your experience and expertise with others and gain a new perspective for yourself.

The Many Benefits of Mentorship

An active, involved mentoring relationship provides valuable benefits and experiences to both the mentee and mentor.

Embed Ethics within Business Practices

Corporate compliance and ethics programs are more effective when efforts are incorporated into everyday operations.

Tools of the Trade: March 2017

CTL J5X Chromebook, daVinci Mini 3D Printer, Lenovo Yoga 910, Ventev s500 Charging Hub.

Access: Numbers

When a field contain numerical data, there are several different data type and field size options to choose from.

Software Credit for Increasing Research Activities

New regulations provide clarification for taxpayers trying to determine if they are eligible for the software credit.

AI Rising

After a 30-year period of development, AI may finally be seeing its great realization in 2017.

IT Audit Survey

Protiviti and ISACA find that IT audits and technology issues are getting more attention at the board and executive levels.

Definition of a Business

The FASB’s new ASU provides a more robust framework for determining when a set of assets and activities is a business.

Border Adjustment Tax Controversy

Retail groups have opposed the controversial tax, while other groups think it will have little impact on prices.

Survey: When the Boss Leaves

What happens to employee productivity when a senior manager leaves? A new survey from Robert Half takes a look.

Books: The Path Forward in Accounting

Baruch Lev and Feng Gu propose an approach to financial accounting that provides more relevant information to investors.

IRS Proposals: Add 1, Cut 2?

What tax rules will get cut under President Trump’s order requiring two regulations being eliminated for each new one added?

Welcome New CMAs: January 2017

The ICMA is proud to announce the list of members who earned their CMA certification in January 2017.

You Could Be in Strategic Finance!

Do you have a story about your experiences in IMA? Consider writing an IMA Life column in Strategic Finance.