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James Martin
Management and Accounting Literature Catergorized by Author, by Topic, and by Journal
Management and Accounting Literature Catergorized by Author, by Topic, and by Journal
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Change and Risk Management Relationships

The purpose of this paper is to improve our understanding of change management by focusing on the interactions of change management with three organizational priorities: risk management, the nature of the transition in different change initiatives, and an organization's strategic alignment.

Malone, D. and M. Mouritsen. 2014. Change management: Risk, transition, and strategy. Cost Management (May/June): 6-13.
http://maaw.info/ArticleSummaries/ArtSumMaloneMouritsen2014.htm

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The following article provides an example of scenario planning.

Axson, D. A. J. 2011. Scenario planning: Navigating through today's uncertain world. Journal of Accountancy (March): 22-27.
http://maaw.info/ArticleSummaries/ArtSumAxson2011.htm


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Summaries to catch up on Enterprise Risk Management

MAAW's Bibliography on Change and Risk Management includes more than 50 articles on Enterprise Risk Management that have been published since COSO's 2004 Framework was presented. The following includes summaries related to the 2004 and 2016 frameworks and an article illustrating risk heat maps. I plan to add some additional summaries to this section.

COSO. 2016. Enterprise Risk Management: Aligning Risk with Strategy and Performance. Public Exposure Draft. (June). http://maaw.info/ArticleSummaries/ArtSumCOSO2016.htm

McKay, S. 2016. CGMA tools: How to communicate risks using a heat map. Journal of Accountancy (June): 35-40. http://maaw.info/ArticleSummaries/ArtSumMcKay2016.htm

Shenkir, W. G. and P. L. Walker. 2006. Enterprise risk management and the strategy-risk-focused organization. Cost Management (May/June): 32-38. http://maaw.info/ArticleSummaries/ArtSumShenkirWalker2006.htm


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The following article provides some radar charts that show how both outcomes and cost can be presented in a visual way to compare health care procedures and surgeons.

Kaplan, R. S., M. E. Porter and M. L. Frigo. 2017. Managing healthcare costs and value. Strategic Finance (January): 24-33. http://maaw.info/ArticleSummaries/ArtSumKaplanPorterFrigo2017.htm


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The strategic value agenda for a high-value health care delivery system

An article by Porter and Lee shows how the time-driven ABC approach fits into the strategic value agenda for a high-value health care delivery system.

Porter, M. E. and T. H. Lee. 2013. The strategy that will fix health care: Providers must lead the way in making value the overarching goal. Harvard Business Review (October): 50-67. http://maaw.info/ArticleSummaries/ArtSumPorterLee2013.htm


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Summaries to catch up on Time-driven ABC

Kaplan, R. S. and M. E. Porter. 2011. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). http://maaw.info/ArticleSummaries/ArtSumKaplanPorter2011.htm

Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15. http://maaw.info/ArticleSummaries/ArtSumKaplanAnderson2007.htm

Kaplan, R. S. and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review (November): 131-138. http://maaw.info/ArticleSummaries/ArtSumKaplanAnderson2004.htm

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Journal of Accountancy 2016 Update through December

Journal of Accountancy 2016 January - December
http://maaw.info/JournalofAccountancy2016.htm

Journal of Accountancy1905-1925 and 2005 - December 2016
http://maaw.info/JournalOfAccountancy.htm


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For those who like jokes, there are over 1000 clean and relatively clean jokes on MAAW's jokes pages: http://maaw.info/GadgetsMain.htm
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