Information and Accountants in the Role of Strategic Planning

This article on strategic planning practices is based upon a field study of five world-class companies. The strategic planning practices discussed in this article were extracted from the corporate environment. The information contained in this article, however, is of value alike to CPAs assisting with the enhancement of strategic planning practices in corporations and public accounting firms

What Makes A Court Problem-Solving: Universal Performance Indicators for Problem-Solving Justice

This report identifies a set of universal performance indicators for specialized "problem-solving courts" and related experiments in problem-solving justice. Traditional performance indicators related to caseload and processing efficiency can assist court managers in monitoring case flow, assigning cases to judges, and adhering to budgetary and statutory due process guidelines. Yet, these indicators are ultimately limited in scope. Faced with the recent explosion of problem solving courts and other experiments seeking to address the underlying problems of litigants, victims, and communities, there is an urgent need to complement traditional court performance indicators with ones of a problem-solving nature. With funding from the State Justice Institute (SJI), the Center for Court Innovation conducted an investigation designed to achieve three purposes. The first was to establish a set of universal performance indicators against which to judge the effectiveness of specialized problem-solving courts, of which there are currently more than 3,000 nationwide. The second purpose was to develop performance indicators specific to each of the four major problem-solving court models: drug, mental health, domestic violence, and community courts. The third purpose was to assist traditional court managers by establishing a more limited set of indicators, designed to capture problem-solving activity throughout the courthouse, not only within a specialized court context

Your EQ Skills: Got What it Takes?

Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on. Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or emotional quotient)? In other words, what\u27s more important: intelligence or intuition? Historically the professional accounting literature has placed little emphasis on behavioral issues such as EQ, although human behavior underlies most of what is written and taught about professional accounting. Now managers place increased value on behavioral skills that help people in the workplace. Look at this statistic: The productivity of one-third of American workers is measured by how they add value to information. Doesn\u27t that describe CPAs exactly? This article will examine the ways in which EQ is crucial to CPAs\u27 success and how they can cultivate EQ if they haven\u27t got a lot of it. The AICPA and the Institute of Management Accountants recognize that emotional intelligence skills are critical for the success of the accounting profession. In CPA Vision 2011 and Beyond: Focus on the Horizon (www.cpavision.org), the AICPA identifies emotional ..