Writing Portfolio

Ambassador for Finance Professionals

August 17, 2022 Blog authored by Nina Michels-Kim CMA, CSCA In this blog, I recount professional development lessons I learned whilst pursuing a graduate degree and certifications, remaining flexible and executing career pivots, climbing the ladder in the finance function, and overcoming health issues.

Transfer Pricing Strategies for the New Normal

September 01, 2022 Co-authored by Tae Hyoung Kim CMA, CPA, EA and Nina Michels-Kim CMA, CSCA "Multinational enterprises need to reassess their approaches to transfer pricing in the face of changing global conditions."

Eisai’s ESG Investments

May 01, 2021 Co-authored by: Ryohei Yanagi Ph.D., CMA, CFM ; Nina Michels-Kim CMA, CSCA "Since the January 2018 publication of our article on how Eisai Co., Ltd. creates corporate value from investments in nonfinancial capital, i.e., increasing return on equity (ROE) from intangibles (see “Integrating Nonfinancials to Create Value,” Strategic Finance), enthusiasm for corporate sustainability and stakeholder capitalism has only increased."

Lessons from CFO Teams in Japan

November 01, 2019 Co-authored by: Chie Ikegawa, Ph.D, CPA; Nina Michels-Kim CMA, CSCA "Japan’s cultural tone of conformity and preserving reputation—and how it extends to Japanese companies—is a long-established idea by now. Less well-known outside Japan, however, are the differences in how finance organizations are structured within Japanese companies compared to within their American and European counterparts.2

Integrating Nonfinancials to Create Value

January 2018 Co-authored by RYOHEI YANAGI, CMA, CFM, AND NINA MICHELS-KIM, CMA, CSCA In this article, we further strengthen the case for the importance of intangibles by briefly addressing the supposed dichotomy between nonfinancial metrics and financial value by presenting empirical studies that show a clear link between intangibles and value.

Eye Tracking for Better Reports

October 01, 2017 Co-authored by Heimo Losbichler and Nina Michels-Kim, CMA, CSCA "Table or chart? Pie chart or bar chart? Even the most experienced financial professionals can find it challenging to design reports so that key takeaways are recognizable at a glance. In addition, reporting requirements are growing rapidly in today’s world. Providing reports for decision-making purposes has always been a core responsibility of management accountants, but in recent years there has been an increased focus on the actual design of the reporting."

The PHILIPS Journey Toward IBCS

October 01, 2016 Co-authored by Jürgen Faisst, Ph.D. and Nina Michels-Kim, CMA, CSCA "You know the problem: Choose any set of 10 reports from your company and you’ll find 10 different ways of presenting the information. Some reports put the message first, some put it at the end, and others don’t have any message at all. Some reports fail to specify the content, while others are overloaded with descriptions. Many contain no glossary with accepted definitions and abbreviations of key performance indicators."

Today’s employers are looking for creators of wealth, not just counters of wealth

Interview with Nina Michels-Kim, CMA Zeitschrift für Controlling und Management, Ausgabe Nr.: 2012-01

James Singh: Leading Nestlé’s House of Finance

September 2011 STRATEGIC FINANCE cover story Co-authored by Leif Sjöblom, CMA, CFA, and Nina Michels-Kim, CMA Nestlé Global Executive Vice President and CFO, Jim Singh, CMA (Canada), talks about the evolution of corporate finance from bean counter to business partner. His tip to budding financial managers? Get a professional certification early in your career.