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ISSUE No. 5

A Letter from the Editor

 		 Letter from the Editor - Paul Sharman
Resource Consumption Accounting:
The Next Generation of Cost Management Systems
- A feature article by B. Douglas Clinton, CPA, Ph.D., David E. Keys, CMA, CPA, Ph.D.
 
Royal Bank of Canada. - Ahead of the Rest: Deploying Value Based Management
- A feature article by  John Shaw & Paul Sharman
 
Linking Call Monitoring To Customer Satisfaction
- A feature article by Mike Desmarais and Sarah Kennedy
 

What If “Full Disclosure” Really Was?
 Implications for Performance Measurement and Management
- A feature article by Joe&Catherine Stenzel
 
The Business Case for Enterprise Risk & Assurance Management (“ERAM”)
- A feature article by Tim Leech
 
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