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Technology Expectations Of Cpa Firms: Hiring And The Accounting Curriculum, Kristy N. Wilson
Technology Expectations Of Cpa Firms: Hiring And The Accounting Curriculum, Kristy N. Wilson
Honors Theses
The purpose of this study is to determine the technology expectations of Certified Public Accounting (CPA) firms and to evaluate whether or not accounting curriculums adequately prepare students to meet the firms’ hiring expectations. A total of 28 participants - 19 sole practitioners and 9 CPA firms - completed an online survey designed to determine the technological skills CPA firms require of new hires, the extent to which recent new hires have met the firms’ expectations, and the accounting software and programs that firms typically use. The researcher also analyzed the accounting curriculums of 22 four-year public universities to gather …
U.S. Gaap Versus Ifrs: Reconciling Revenue Recognition Principles In The Software Industry, Jason T. Babington
U.S. Gaap Versus Ifrs: Reconciling Revenue Recognition Principles In The Software Industry, Jason T. Babington
Honors Theses
In the world of financial accounting, a demand for universal standards exists. The two primary standard setting boards, The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), have made some strides in developing universal standards, but they still are not fully reconciled in the area of software revenue recognition. The main reason the two standards are not reconciled in the area of software revenue recognition is that a difference exists in the critical event between the standards. The critical event refers to the exact time a company recognizes revenue on its books. The purpose of the …