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Accounts payable remains the area with the largest concentration of bestpractices, with the total now rising to 40 just in this area. A number of risk man-agement and investor management best practices have also been added to theï¬nance chapter, as well as a smattering of best practices to a half-dozen otherchapters. The result is 292 best practices to assist the reader in creating a moreefï¬cient and effective accounting department. Given the large number of best practices in this book, it would have becomequite difï¬cult to locate speciï¬c items under the structure used in the second edi-tion.
Best practice is a feature of accredited management standards such as ISO 9000 and ISO 14001. Some consulting firms specialize in the area of best practice and offer pre-made templates to standardize business process documentation. Sometimes a best practice is not applicable or is inappropriate for a particular organization's needs. A key strategic talent required when applying best practice to organizations is the ability to balance the unique qualities of an organization with the practices that it has in common with others.