Hugues Boisvert, CMA, FCMA, spoke on the subject of how budgets, cost models, management dashboards and continuous improvement are used today. Boisvert was involved with a study analyzing the use of these management accounting tools in a number of Quebec businesses, through the CMA International Centre for Studies of Business Processes. He found that these so-called management accounting techniques resembled management accounting in name only. They tended to embrace the objectives of financial accounting exclusively, rather than contributing to the Larger corporate strategy. In "Organizational performance challenges," he explains how these tools can be used more effectively.