Preparing Accounting Graduates For Digital Revolution: A Critical Review Of Information Technology Competencies And Skills Development,
2016
Singapore Management University
Preparing Accounting Graduates For Digital Revolution: A Critical Review Of Information Technology Competencies And Skills Development, Gary Pan, Poh-Sun Seow
Research Collection School Of Accountancy
The pervasiveness of information technology (IT) in businesses has altered the nature and economies of accounting activities. In particular, the emergence of cloud computing, eXtensible Business Reporting Language, and business analytics in recent years have transformed the way companies report financial performance and make business decisions. As a consequence, there is a surge in demand for advanced IT skills among accounting professionals. In this research, we aim to review selected articles published between 2004 and 2014 based on selected search phrases. The outcome of the review may serve as an important input for current and future accounting curriculum revisions.
Getting Them There: Removing Barriers To The Cpa License,
2016
East Tennessee State University
Getting Them There: Removing Barriers To The Cpa License, Michelle S. Freeman, Mark Steadman
ETSU Faculty Works
Article Excerpt: An intelligent student chooses to major in accounting. She persists through fraduation with a couble major in accounting and math and meets the 150-hour minimum education requirements…..
Six Tax Reforms For 2016,
2016
Singapore Management University
Six Tax Reforms For 2016, Yee Loong Sum
Research Collection School Of Accountancy
Offers some fresh ideas on how to make Singapore more business-friendly and socially aware.
An Evaluation Of The Standard Setting Performance Of The Fasb,
2016
CUNY Graduate Center
An Evaluation Of The Standard Setting Performance Of The Fasb, Devon Rolleri
Dissertations, Theses, and Capstone Projects
This paper develops a framework for evaluating the effects of various organizational changes on the performance of a regulatory agency in standard setting. I apply this framework to examine whether numerous Financial Accounting Standards Board (FASB) modifications influence the performance of the Board during the standard setting process. These modifications include changes in FASB funding, voting, and Board member characteristics, particularly professional backgrounds and political affiliations. To analyze the performance of the Board, I follow the operations management literature to construct a set of variables that capture team effectiveness and managerial performance. A factor analysis on these variables produces three …
Auditing Standards Board (Asb) Meeting Highlights, January 12-14, 2016 Sarasota, Fl,
2016
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights, January 12-14, 2016 Sarasota, Fl, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting Information Systems: A View From The Public Eye,
2016
Henry Peters, P.C.
Accounting Information Systems: A View From The Public Eye, Rachelle Paige Miller, Esther Bunn, Kelly Noe
Faculty Publications
In order to fully appreciate the potential impact accounting information systems have on the accounting profession, an understanding of what accounting encompasses is necessary. Over the years, accounting has evolved from what many would call a “checks and balance” system to a much more complex system involving complicated activities such as calculating taxes and garnishments, auditing financial statements and processing payroll to name a few. It would be reasonable to think that advanced technology such as accounting information systems would only enhance the production of these activities. However, like with any “game changers,” there are always potential threats involved. The …
Using Option Theory To Determine Optimal Ira Investment,
2016
Stephen F. Austin State University
Using Option Theory To Determine Optimal Ira Investment, Treba Marsh, Todd A. Brown, Mary Fischer
Faculty Publications
Given the current uncertain economic trends, the decision to contribute to a personal retirement account can be a financial challenge taking a great deal of courage. Using the option theory, this paper presents arguments to justify the optimal contribution to maximize an IRA investment return.
Rodeo In The Classroom: Activity Based Costing Simulation,
2016
Stephen F Austin State University
Rodeo In The Classroom: Activity Based Costing Simulation, Nikki Shoemaker, Marie Kelly
Faculty Publications
This paper describes a classroom Activity Based Costing simulation called Rodeo in the Classroom. This simulation has been used in several introductory managerial accounting and cost accounting courses in order to help students understand the difference in the application of overhead between Job Order Costing and Activity Based Costing methods. Each student is assigned their own rodeo simulation and must calculate its cost using specific cost drivers. To verify their calculations, students with the same rodeos are grouped together to compare costs. Final rodeo costs are presented to the class where differences in cost allocations and reasons for these differences …
Recreation Department Analysis,
2016
Augustana College, Rock Island Illinois
Recreation Department Analysis, Dr. John Delaney, Benjamin Fornek, Katherine Ziegler, Daniel Murray
2015-2016: Clinton, Iowa
No abstract provided.
2016-2017 Operating Budget,
2016
Morehead State University
2016-2017 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2016-2017 Operating Budget of Morehead State University.
Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements,
2016
Auckland University of Technology
Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov
Australian Digital Forensics Conference
The use of computer forensics is important for forensic accounting practice because most accounting information is in digital forms today. The access to evidence is increasingly more complex and in far greater volumes than in previous decades. The effective and efficient means of detecting fraud are required for the public to maintain their confidence in the reliability of accounting audit and the reputation of accounting firms. The software tools used by forensic accounting can be called into question. Many appear inadequate when faced with the complexity of fraud and there needs to be the development of automated and specialist problem-solving …
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2016/17, 70th Edition; Accounting Trends & Techniques,
2016
University of Mississippi
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2016/17, 70th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Ole Miss Accountant – 2016,
2016
University of Mississippi
Ole Miss Accountant – 2016, University Of Mississippi. School Of Accountancy
Ole Miss Accountant
Cover story: Distinguished Alumnus Inducted into Patterson Hall of Fame
Microfinancing In Punjab, Pakistan: How Effective Are Microloans On The Very Poor?,
2016
University of Central Florida
Microfinancing In Punjab, Pakistan: How Effective Are Microloans On The Very Poor?, Kamila N. Pervaiz
Honors Undergraduate Theses
Microfinance has been around since the 1970s to help alleviate financial burden for the underprivileged by issuing microloans and credit programs to promote business activity. Microfinance institutions have helped multiple people around the world start their own businesses and become entrepreneurs through the process of microloans and offering credit at lower rates. The purpose of this paper is to explore the impact of microloan on the very poor low income borrowers in Punjab, Pakistan. Although this study was not conducted, the research is based on empirical investigation of interviews taken around the area.
2015-2016 Morehead State University Audit Report,
2016
Morehead State University
2015-2016 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2015-2016 Audit Report for Morehead State University.
The Impact Of Authentic, Ethical, Transformational Leadership On Leader Effectiveness,
2016
St. John Fisher University
The Impact Of Authentic, Ethical, Transformational Leadership On Leader Effectiveness, Mary Kay Copeland
Business Faculty/Staff Publications
Authentic, ethical and transformational leadership in 21st century business leaders is needed. This research posits that ethical, authentic and transformational leaders are more effective, that there are incremental improvements in a leader’s effectiveness for each of these leadership qualities, and that transformational leadership moderates the impact of the leader’s authentic and ethical leadership on the leader’s outcomes. Analysis shows that authentic, ethical and transformational leadership behaviors make incremental independent contributions to explain leader effectiveness. The study did not find support for transformational leadership as a moderator of the relationships between authentic and ethical leadership behaviors and a leader’s effectiveness.
Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques,
2016
University of Mississippi
Not-For-Profit Entities : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques,
2016
University of Mississippi
Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, Daryl G. Krause, Diana G. Krupica, Linda C. Delahanty
Accounting Trends and Techniques
No abstract provided.
A Survey Of Work Experience Requirements For Cpa Candidates In The Northeastern United States,
2016
St. John Fisher University
A Survey Of Work Experience Requirements For Cpa Candidates In The Northeastern United States, Hugh H. Lambert
Business Faculty/Staff Publications
Many states have modified the experience component for licensure as a CPA to include services other than auditing and industries other than public accounting. CPA candidates should understand the experience requirement of the state or states in which they seek licensure as a CPA. This article surveys the type and amount of work experience accepted by twelve states in the Northeastern United States.
2015-2016 Financial Summary,
2016
Morehead State University
2015-2016 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2015-2016 Financial Summary of Morehead State University.
