Issue Information

Published date01 January 2018
Date01 January 2018
VOLUME 29, NUMBER 1 • January 2018
The Journal of
Letter From the Editor
James B. Edwards
Prescriptive Financial Transformation—What Every CFO Should Know
Brian Higgins
Activity Value Management® (AVM®), the method described in this article, provides the link-
ages necessary to achieve outstanding and often breakthrough improvements in financial and
operational performance by linking data elements that previously have not been fused for
the purpose of improving performance. Unique features of AVM® include, but are not limited
to, a revolutionar y method of accurately costing and measuring the financial performance of
products and services that includes both cost and effort, inclusion of stakeholder experien-
tial data linked to the work processes for the purpose of defining value, and an assemblage
of specifically designed tools that can be applied to produce breakthrough improvement in
financial and operational performance.
What Weekly Sparklines Could Add to Financial Statements
Daniel Tinkelman and Xinling Fan
“We demonstrate that adding graphs of weekly activity to traditional balance sheets and
income and cash flow statements would provide significantly enhanced information regarding
financial activity within the year to financial statement users.”
Finance and Accounting Professionals and Cybersecurity Awareness
John A. Pendley
In this article, the author shows how financial professionals can become involved in creating
more secure information technology (IT) environments. It is certainly beneficial to know
the facts surrounding large security breaches and to have a basic understanding of the con-
sequences of security problems. But accountants should move beyond that level of factual
knowledge and engage in proactive thinking about security issues in their organizations and,
ultimately, translate this thinking into actions that can help thwart cyber criminals. The ideas
presented in this article can be implemented by anyone in a managerial or administrative

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT