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Management Accounting
Willie Seal, University of Essex, UK
Ray Garrison, Brigham Young University, Provo, Utah, USA
Eric Noreen, INSEAD, France

Management Accounting and the Business Environment

Internet Exercises

www: IE1-12 In the UK accountants may belong to the Chartered Institute of Management Accountants (CIMA) and the Chartered Association of Certified Accountants (CACA). Use a Web search engine such as Google to find the CIMA and CACA web pages. Search these sites to find out about the examinations, salary, and type of industry/sector where accountants are employed.

www: IE1-14 Business Process Reengineering ProSci, a business process reengineering publishing and research organization, has its web home page at www.prosci.com. Among other things, this web site contains a tutorial concerning business process reengineering and a yellow pages directory of consultants and other specialists in the field. Use information gleaned from this web site to answer the following questions:

  1. Were most early attempts at business process reengineering successful?
  2. Who should be on a business process reengineering team?
  3. Why is top-management support necessary for a successful implementation of business process reengineering?
  4. How can consultants sometimes unintentionally create barriers to successful implementations of business process reengineering?

www: IE1-15 Just-In-Time (JIT) Suppliers JIT Manufacturing Incorporated is a just-in-time supplier of medical and industrial products to other companies. The company maintains a web site at www.jitmfg.com where the company's products and services are described.

  1. How often can customers pull items from JIT Manufacturing Incorporated's stocks?
  2. How does JIT Manufacturing Incorporated ensure that it is able to fill customer orders?

What information does JIT Manufacturing require from its customers?

  1. In return for its services, what does JIT Manufacturing Incorporated ask of its customers?