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Articles 1 - 30 of 30
Full-Text Articles in Business
Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola
Data Analytics And Compliance With Aacsb Accounting Technology Standards: A Critically Appraised Topic, Gregory J. Tanzola
Engaged Management ReView
As technology accelerates and gains importance in the accounting industry, the inclusion of technology in accounting curricula also becomes more important. Indeed, this inclusion is a requirement of the academic accounting accrediting body, The American Association to Advance Collegiate Schools of Business (AACSB). However, neither minimal guidance nor standards for meeting the technology requirements currently exist. This topic paper examines how academic accounting departments may address data analytics as a component of the AACSB’s technology requirement. The analysis synthesizes peer-reviewed articles exploring how data analytics are being integrated into accounting curricula and identifies three main concerns: (1) the need for …
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The Global Mindset Of Accounting Educators - A National Study, Jill Christopher, Danielle Foster, Chao Wen, Perry Haan
The North American Accounting Studies
There is a mandate for business educators to cultivate Global Mindset in their students. In the accounting discipline, employers explicitly state that they seek job candidates who demonstrate a Global Mindset. To many educators in the U.S., developing Global Mindset in their students is a bewildering challenge because their own Global Mindset may be weak in some aspects, and widely used accounting textbooks fall short in presenting ideological, socio-political, and cultural perspectives alternative to that of Anglo-American capitalism. This study surveyed accounting educators from U.S. institutions to evaluate their Global Mindset, identify common weaknesses in their Global Mindset, and provide …
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
A Primer On The Income Tax Consequences Of The Ncaa’S Name, Image And Likeness (Nil) Earnings For College Athletes, Marena M. Messina, Frank M. Messina
Journal of Athlete Development and Experience
NCAA domestic college athletes can now financially benefit from their name, image, and likeness (NIL). The purpose of this article is to “educate” athletes on the new NIL rules in financial literacy. With new NIL income flowing to athletes, federal income tax consequences of these transactions must be addressed. This article results in a detailed introduction to the applicable federal tax rules regarding NIL income for athletes to stay in compliance with those laws. From understanding NIL income, to how the tax formula works, what tax forms apply, and what taxes may be due, this article provides a comprehensive toolkit …
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Communications of the IIMA
Blockchain has the potential to revolutionize accounting transactions in the same way the Internet revolutionized the collection and dissemination of information. Nonetheless, like the Internet, blockchain technology is a double-edged sword offering tremendous benefits but also drawbacks. The literature points to inadequacies in blockchain implementations, particularly when evaluating and selecting controls to help ensure an effective blockchain implementation in organizations. This research develops an approach that not only addresses the inadequacies identified in the literature, but also prompts organizations to a more precise evaluation and selection of controls to achieve effective blockchain implementation. The approach uses Desirability Functions to quantify …
Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani
Microfinance And The Role Of Accounting In Supporting Family-Resilience-Based Women’S Empowerment, Desi Adhariani
The Qualitative Report
This action research aims to explore the issues of microfinance and women’s empowerment in urban Indonesia, and the role of accounting on the issues. Drawing on critical accounting theory, this study employs feminism and empowerment theory based on Foucault’s work to investigate the activities of female micro-entrepreneurs who are members of a Sharia cooperative. The study was conducted using an action research method for eight months with observation and interviews with 40 female micro-entrepreneurs. It is found that the lending scheme applied in the cooperative follows the principle of family resilience. In this context, the empowerment is not aimed at …
Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar
Impact Of The Tax Cut And Jobs Act Of 2017 On Six Key Industries, Ariana Bar
Research and Innovation Village
The research showcases the impact of the Tax Cuts and Jobs Act of 2017 on six different industries: agriculture, construction, manufacturing, utilities, finance, and services. Data was obtained from Calcbench, and ratios of income tax to earnings before taxes, assets, and revenue were calculated along with percent changes from 2017 to 2018.It was hypothesized that the Tax Cuts and Jobs Act of 2017 would have a positive impact on these industries and lead to a reduction in taxes. The research demonstrated that change in the corporate tax rate, bonus depreciation, and the NOL carryforward are common aspects of the tax …
Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson
Mindfulness: A Promising Practice To Reduce Accountant Stress, Abigail Anderson
Marriott Student Review
This article considers the practice of mindfulness as an approach to reduce stress within the lives of accountants. Mindfulness has existed for centuries as a Buddhist tradition and has only recently become popular in the Western world as a stress-reduction technique that can lead to improved mental and emotional well-being. This article also examines the prevalence of mindfulness within the Top 10 accounting firms in the United States and some results regarding employee performance. As more and more firms begin to utilize mindfulness as a low-cost method to better employee performance and well-being, university accounting programs should consider incorporating the …
The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters
The Slow Death Of The Nonprofit Sector And How To Stop It In Three Steps, Taylor S. Mcpheeters
Marriott Student Review
What is happening to the nonprofit sector?
Taylor McPheeters explores the nonprofit Starvation Cycle—the eventual downfall of the nonprofit sector—and what you can do to end the cycle before it's too late.
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Ireland And Iceland In Crisis B: Decreasing Loan Loss Provisions In Ireland, Arwin G. Zeissler, Andrew Metrick
Journal of Financial Crises
All public companies in the European Union, including Ireland’s major banks, were required to adopt IAS 39 for their annual accounting periods beginning on or after January 1, 2005. Under the “incurred loss” model of IAS 39, banks could set aside reserves for loan losses only when objective evidence existed that a loan was impaired, not in anticipation of future losses. As a result, Irish banks saw their aggregate reserve for bad loans drop from 1.2% of loan balances at the end of 2000 to only 0.4% by 2006-07, just before the collapse of the banking industry caused loan losses …
The Observer Effect And U.S. Accounting Rules, Thomas A. King
The Observer Effect And U.S. Accounting Rules, Thomas A. King
Engaged Management ReView
This inductive study evaluates how accounting rules promulgated by U.S. standard setters evolved over a century. Archival data viewed through the lens of the observer effect -- where the act of observation influences the subject -- reveals long-term patterns of behavior. Interaction of rule makers and followers suggests three generalizations: rule sets grow, codification accelerates rule set growth, and interaction between regulators and those who are regulated confounds predictions about possible consequences of new rules. In other words, this system has never reached equilibrium despite one hundred years of effort to constrain behavior. As unchecked rule growth risks costly compliance …
Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou
Marriott Student Review
Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.
Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson
Unexpected Connections: Full Issue Of Volume 1, Issue 3, Marianna E. Richardson
Marriott Student Review
Unexpected Connections is the Fall 2017 Issue of Marriott Student Review.
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Jurnal Vokasi Indonesia
No abstract provided.
Alumnus Profile: Joe Adams
Business Exchange
Profile of Joe Adams, managing partner and CEO of McGladrey LLP, the fifth largest assurance, tax and consulting firm in the United States.
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio Ph.D. Cma
To Chae Or Not To Chae, Raymond S. Schmidgall Ph.D., Cpa, James W. Damitio Ph.D. Cma
Hospitality Review
Many certifications are available in many professions. They represent a level of achievement and provide a dimension of professionalism to a resume. This article reveals the results of research covering the degree the extent of certification of members of the Hospitality Financial & Technology Professionals. Further, obstacles and assists in taking the examination to become a Certified Hospitality Accountant Executive (CHAE) were determined. Thirty-seven percent of the respondents have earned their CHAE. The biggest obstacle to taking the exam according to 60% of the respondents who have not earned the CHAE was lack of time to prepare. The biggest assist …
International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa
International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa
Business Review
Long before the present economic crisis unfolded, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) had been working to achieve harmonization in accounting and financial reporting standards across the globe. Now that the world economic community has become more integrated, cross border flow of capital has gained unprecedented momentum and steps are underway to achieve this goal as early as possible. Initial efforts to harmonize local accounting principles and practices with those followed in developed economies were generally aimed at facilitating foreign multinationals operating in other countries. The desired goal of harmonization now ought to …
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
Accounting Historians Notebook
No abstract provided.
Human Resource Accounting, Sam Lilley
Human Resource Accounting, Sam Lilley
The Corinthian
How should human resources be accounted for? This has been a question for a long time. Employees can be viewed as a company's biggest asset, but because the value of human resources can be difficult to measure, it is often not reported. When the value of human resources or assets is not recognized on the financial statements, the value of the organization is understated.
Governmental & Accounting Profession Changes Implemented In An Attempt To Prevent Another Major "Enron Type" Corporate Collapse, Emily Dennie
The Corinthian
One thing that remains constant through the Enron collapse and subsequent investigation is the resolve of the Securities and Exchange Commission (SEC) and the accounting profession to assure the public that they are taking the appropriate measures to avoid a situation like this in the future. Since the SEC released its intent to investigate Enron, in October 2001, both the SEC and the American Institute of Certified Public Accountants (AI CPA) have made and implemented many changes including four new Statements on Auditing Standards (SASs) and at least two new programs. Of the four new standards, only SAS No. 99 …
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Mountain Plains Journal of Business and Technology
The purpose of this case is to create greater awareness for both students and educators of alternative accounting methods recommended for specific industries such as agriculture. Many issues in traditional accounting courses are not relevant for agricultural businesses. This case provides students with an experience in explaining the nature of and accounting for market valuation of assets as recommended in the Financial Guidelines for Agricultural Producers which can be applied to real-world farm clients.
So, You Want To Write A Textbook: One Author's Experience, David A. Rees
So, You Want To Write A Textbook: One Author's Experience, David A. Rees
Mountain Plains Journal of Business and Technology
Almost from the time I began teaching I wanted to write a textbook. I always held back, though, because I didn't know how to proceed, and because I thought I would fail--after all I really did not think I had the ability to write a textbook. Now, I have signed a contract to write an Intermediate Accounting textbook for South-Western Publishing Company and I was surprised at how easy preparing the proposal and selling the idea to South-Western really was. This paper is written for the purpose of acquainting aspiring textbook authors of the opportunities and the process of authoring …
1993 Budget Of Transition., Shonekan E.A.O. Chief
1993 Budget Of Transition., Shonekan E.A.O. Chief
Bullion
A Federal Government proposals for the 1993 budget of transition with wide ramifications for the third republic and the long-run survival of Nigeria. Also serves as a guide for laying sound foundation for growth and development in the next decade and beyond.
Accounting Profession: Future, Patricia Ann Avera
Summary Of Cents-Less Accounting, Marion E. Davis
Setting Up An Accounting System, Gracia W. Robinson
Setting Up An Accounting System, Gracia W. Robinson
Woman C.P.A.
No abstract provided.
Some Problems Facing The Accounting Profession, J. Arthur Marvin
Some Problems Facing The Accounting Profession, J. Arthur Marvin
Woman C.P.A.
No abstract provided.
Accounting For Depreciation And Depletion, Norman Fitzhugh
Accounting For Depreciation And Depletion, Norman Fitzhugh
West Virginia Law Review
No abstract provided.
Researches Of Raymond De Roover In Flemish Accounting Of The Fourteenth Century, Lewis A. Carman, Raymond De Roover
Researches Of Raymond De Roover In Flemish Accounting Of The Fourteenth Century, Lewis A. Carman, Raymond De Roover
Journal of Accountancy
No abstract provided.
Accounting As A Science, C. Rufus Rorem