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Mr. Gary Cokins
Institute of Management Accountants

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Research Keywords & Expertise

0 Accounting Analysis
0 Activity Based Costing
0 Corporate Performance
0 Cost Accounting
0 Management Accounting

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Short Biography

Gary Cokins is an internationally recognized expert, speaker, and author in enterprise and corporate performance management improvement methods and business analytics. He is the founder of Analytics-Based Performance Management, an advisory firm located in Cary, North Carolina at www.garycokins.com . Gary received a BS degree with honors in Industrial Engineering/Operations Research from Cornell University in 1971. He received his MBA with honors from Northwestern University’s Kellogg School of Management in 1974. Gary began his career as a strategic planner with FMC’s Link-Belt Division and then served as Financial Controller and Operations Manager. In 1981 Gary began his management consulting career first with Deloitte consulting, and then in 1988 with KPMG consulting. In 1992 Gary headed the National Cost Management Consulting Services for Electronic Data Systems (EDS) now part of HP. From 1997 until 2013 Gary was a Principal Consultant with SAS, a leading provider of business analytics software. His two most recent books are Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics, and Predictive Business Analytics. His books are published by John Wiley & Sons. https://www.linkedin.com/in/garycokins All of his books are at: https://www.goodreads.com/author/list/47692.Gary_Cokins My Amazon author page: http://www.amazon.com/Gary-Cokins/e/B000APJOAW

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Chapter
Published: 01 January 2021 in Advances in Finance, Accounting, and Economics
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Ultimately, costing principles, such as the causality principle, must be converted into practical practices with supporting tools. This chapter describes how cost modeling has evolved over the last century. It describes the trends and obstacles that have helped or delayed developments. These evolving areas and trends include (1) the expansion from product costing to include channel and customer profitability reporting and analysis, (2) the integration of managerial accounting with other enterprise and corporate performance management (EPM/CPM) methods, (3) the shift from historical reporting to predictive accounting (e.g., marginal/incremental costing, (4) driver-based budgeting and rolling financial forecasts, (5) customer lifetime value (CLV), (6) imbedding analytics into managerial accounting (e.g., correlation and regression analysis), (7) acceptance of two or more co-existing managerial accounting methods, and (8) chargebacks to internal users and service-level agreements of information technology (IT) and shared services.

ACS Style

Gary Cokins. Top Seven Trends in Management Accounting. Advances in Finance, Accounting, and Economics 2021, 173 -188.

AMA Style

Gary Cokins. Top Seven Trends in Management Accounting. Advances in Finance, Accounting, and Economics. 2021; ():173-188.

Chicago/Turabian Style

Gary Cokins. 2021. "Top Seven Trends in Management Accounting." Advances in Finance, Accounting, and Economics , no. : 173-188.

Journal article
Published: 05 November 2020 in Education Sciences
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The business economy experienced major changes during the last three decades. The social and economic globalization associated with the fourth revolution put the accounting profession under great pressure toward harmonization and convergence. Still, the route to become a qualified professional accountant varies from country to country all over the world. This paper seeks to understand the evolution of the accounting profession in Brazil and focus on the interaction between higher education institutions (HEIs) and professional bodies, in the context of digital transformation. It is an exploratory study. A survey questionnaire was used to collect data about the perception of the directors of first-degree programs regarding the autonomy of HEIs in defining the curricular contents intended to qualify accounting professionals. The findings show that HEIs are highly influenced by the professional order and Ministry of Education. The limitation associated with this research is that it focusses on one particular professional group in one country.

ACS Style

Osmar António Bonzanini; Amélia Silva; Gary Cokins; Maria José Gonçalves. The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants. Education Sciences 2020, 10, 321 .

AMA Style

Osmar António Bonzanini, Amélia Silva, Gary Cokins, Maria José Gonçalves. The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants. Education Sciences. 2020; 10 (11):321.

Chicago/Turabian Style

Osmar António Bonzanini; Amélia Silva; Gary Cokins; Maria José Gonçalves. 2020. "The Interaction between Higher Education Institutions and Professional Bodies in the Context of Digital Transformation: The Case of Brazilian Accountants." Education Sciences 10, no. 11: 321.

Journal article
Published: 30 July 2020 in Sustainability
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Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting platforms available online by developing the unified theory of acceptance and use of technology (UTAUT) construct model. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. A number of 401 companies provided complete and useful answers to this research. The major contributions of the research were the use of two variables considered significant in the study: perceived credibility (PC) and perception of risk (PR). The results of the study showed that performance expectancy (PE), social influence (SI), and perceived risk (PR) have a positive influence on the intention to use the accounting platforms available online, while perceived credibility shows a much more significant and stronger influence.

ACS Style

Gary Cokins; Ionica Oncioiu; Mirela Türkeș; Dan Topor; Sorinel Căpuşneanu; Carmen Paștiu; Delia Deliu; Alina Solovăstru. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability 2020, 12, 6127 .

AMA Style

Gary Cokins, Ionica Oncioiu, Mirela Türkeș, Dan Topor, Sorinel Căpuşneanu, Carmen Paștiu, Delia Deliu, Alina Solovăstru. Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence. Sustainability. 2020; 12 (15):6127.

Chicago/Turabian Style

Gary Cokins; Ionica Oncioiu; Mirela Türkeș; Dan Topor; Sorinel Căpuşneanu; Carmen Paștiu; Delia Deliu; Alina Solovăstru. 2020. "Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence." Sustainability 12, no. 15: 6127.

Journal article
Published: 03 March 2020 in EDPACS
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ACS Style

Gary Cokins. THE STRATEGY MAP AND ITS BALANCED SCORECARD. EDPACS 2020, 61, 1 -16.

AMA Style

Gary Cokins. THE STRATEGY MAP AND ITS BALANCED SCORECARD. EDPACS. 2020; 61 (3):1-16.

Chicago/Turabian Style

Gary Cokins. 2020. "THE STRATEGY MAP AND ITS BALANCED SCORECARD." EDPACS 61, no. 3: 1-16.

Article
Published: 18 December 2012 in Journal of Corporate Accounting & Finance
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The use of business analytics to gain insight and make better business decisions is rapidly becoming a mainstream business practice. Business analytics allow managers to identify the best results when changes are made to variables in questions such as the following: “Which x is most likely to bring about y?”

ACS Style

Gary Cokins. Driving Acceptance and Adoption of Business Analytics. Journal of Corporate Accounting & Finance 2012, 24, 69 -74.

AMA Style

Gary Cokins. Driving Acceptance and Adoption of Business Analytics. Journal of Corporate Accounting & Finance. 2012; 24 (2):69-74.

Chicago/Turabian Style

Gary Cokins. 2012. "Driving Acceptance and Adoption of Business Analytics." Journal of Corporate Accounting & Finance 24, no. 2: 69-74.