Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 4 of 4

Full-Text Articles in Business

Paradoxical Factors Of External And Internal Reporting, Michael D. Akers Dec 1991

Paradoxical Factors Of External And Internal Reporting, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.


Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe Oct 1991

Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe

Accounting Faculty Research and Publications

The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those …


Sec Proposed Rules On Report Of Management Responsibilities: Review And Reaction, Michael D. Akers Jan 1991

Sec Proposed Rules On Report Of Management Responsibilities: Review And Reaction, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.


Using 4gl Tools In Project-Oriented Courses, Linda Salchenberger Jan 1991

Using 4gl Tools In Project-Oriented Courses, Linda Salchenberger

Management Faculty Research and Publications

The widespread availability of fourth generation languages (4GL's) and CASE (computer-aided software engineering) tools has presented students with the opportunity to design and implement real-world systems as class projects within the span of a one-semester course. The use of these tools during the systems development life cycle is discussed based on experiences with a microcomputer-based system which was developed by students in an upper division MIS class. The methodology used for directing student projects and some particular problems faced when using 4GL's as development tools are addressed.