Articles in this section is reserved for ICMA members
By Mohammad Moshtari and Ali A. Ghaemi The goal of applying a Management control system (MCS) is to help an organisation in implementing its objectives and strategies efficiently and effectively. A MCS ensures the congruence between […] RESEARCH NOTE A Framework for Auditing Management Control Systems and its Application in a Public Organisation […]
By Hakim Lyngstadaas and Terje Berg. The consistency principle when estimating cash flows states that the net present value of the discounted cash flow should be the same, even when using different estimation methods and techniques. TECHNICAL NOTE Cash Flow and the Consistency Principle in Working Capital Management Calculations […]
Modern businesses are increasingly more reliant on IT services as technology becomes essential. Despite the vital role IT services play, there is still contention over how much should be spent on the service. Many CIOs How Much Does IT Really Cost? […]
CFOs have the potential to be a strategic advantage for companies, but many businesses neglect to invest in the proper resources that could help CFOs thrive. Even when steps are taken to achieve this, they The Potential Power of a CFO […]
Bargain esteem in Europe has fallen by $200 billion in the past year, not boding well for Europe! Following 2016’s Brexit, European businesses are reluctant to spend and it seems only China can rescue to China Overtakes European Mergers and Acquisitions […]
Undertaking an ethics investigation is a highly sensitive task that requires delicacy and attention to detail. The success of an ethics investigation relies on careful planning and confidentiality, requiring you to be prepared but flexible Ethics Investigation Guidelines […]
Making decisions in a group can be a challenging due to various factors. Often, this can result in a prolonged process that does not achieve much. By recognising these potential difficulties and learning how to Difficulties with Decision-making and How to Solve Them […]