Charles T. Horngren (1926-2011) / accounting professor

Gary Cokins
Gary Cokins|November 8, 2011

You might think that management accounting is one of the drier and possibly boring courses in a business school curriculum, but it is a vibrant field with current debates about which methodologies to measure profitability and costs and also how to apply them in decision making. One of the key [...]

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Eli Goldratt (1947 – 2011) / Theory of Constraints Guru

Gary Cokins
Gary Cokins|June 21, 2011

As some of my regular blog readers of the last four years know, I occasionally devote a blog as an obituary to someone who influenced my life. This blog will be one of those. I suspect that very few of you are familiar with Eli Goldratt. He passed away last [...]

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A Poem to Inspire Lower Management Level Managers

Gary Cokins
Gary Cokins|March 15, 2011

With this blog I am taking a “walk down memory lane.” I provide a poem written by Clive Dupont who is now a retired banker and wrote this poem in the 1990s when he was struggling as a project manager implementing an activity-based cost management system (ABC/M) system. He was [...]

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Beware Misguided Accountants

Gary Cokins
Gary Cokins|July 13, 2010

Over the past few years I have discussed a paradox with Doug Hicks, President of D.T. Hicks & Co. ( www.dthicksco.com ), a performance improvement consulting firm in Farmington Hills, MI. The paradox, which continues to puzzle me, is how chief financial officers (CFOs) and controllers can be aware that [...]

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From Bean Counter to Bean Analyzer

Gary Cokins
Gary Cokins|February 9, 2010

I recently attended a conference in New York City hosted by CFO Conferences titled Leveraging Analytics to Turn Data into Insight. I believe it was an eye opener for many of the accountants attending. Why? Accountants take pride in their number crunching skills and their ability to analyze financial income [...]

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