Accounting Commons^™

An Analysis Of The Implementation Of Acquisition Reform Initiatives And Contract Cost Variance, Mark A. Holbrook

Theses and Dissertations

This thesis examines the impact of acquisition reform initiatives implemented since 1993 on contract cost performance. Many initiatives implemented during the 1990s focused on saving the government money in procuring weapon systems. For decades, cost overruns have plagued Department of Defense weapons systems development and procurement costing the government money. The passage of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act of 1996, marked significant congressional action on aiding the Department of Defense develop and procure systems cheaper. Conclusions drawn in this thesis may aid leadership in supporting current initiatives and drafting new changes.

Integrating Cost As An Independent Variable Analysis With Evolutionary Acquisition - A Multiattribute Design Evaluation Approach, Marc T. Lewis

Theses and Dissertations

Guidance from the Under Secretary of Defense for Acquisition, Technology, and Logistics (USD(AT&L)) requires 100 percent of defense programs to incorporate cost as an independent variable (CAIV) and evolutionary acquisition (EA) plans within their management baselines. Historically, these two concepts have been implemented independent of one another. In reality, CAIV and EA are tightly coupled, Integration of these two initiatives enables warfighters and developers to better allocate constrained resources, respond to fluctuations in program funding, and plan for future development activities. This research creates a decision tool to assist the DoD acquisition community in satisfying the intent of the USD(AT&L) …

A Comparative Analysis Of The Cost Estimating Error Risk Associated With Fly Away Costs Vs Individual Components Of Aircraft, Jonathan D. Ritschel

Theses and Dissertations

A shrinking workforce, unstable budgets, and rapidly changing objectives under stricter time constraints characterize today's cost analysis and acquisition environment. In concert with this environment, cost analyst positions have rapidly decreased as demonstrated by Aeronautical Systems Centers 54% decline in total authorized slots from 1992 to 2001. The question is how to deal with this more with less' mentality. The purpose of this research is to investigate and measure the risks associated with taking a macro versus micro approach to aircraft cost estimation. By analyzing the fidelity of a cost estimate developed at the flyaway cost level versus a cost …

Evaluation Of Personnel Parameters In Software Cost Estimating Models, Steven L. Quick

Theses and Dissertations

Software capabilities have steadily increased over the last half century. The Department of Defense has seized this increased capability and used it to advance the warfighter's weapon systems However, this dependence on software capabilities has come with enormous cost. The risks of software development must be understood to develop an accurate cost estimate.

Your Eq Skills: Got What It Takes?, Michael D. Akers, Grover L. Porter

Accounting Faculty Research and Publications

Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on.

Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or emotional quotient)? In other words, what's more important: intelligence or intuition? Historically the professional accounting literature has placed little emphasis on behavioral issues such as EQ, although human behavior underlies most of what is written and taught about professional accounting. Now managers place increased value on behavioral skills that help people in the workplace. Look at this statistic: …

Aicpa Volunteers Kick Off Usa Today Weekly Tax Chats, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

New Aicpa Course Educates Cpas On Fraud Prevention And Detection, Joint Project With Association Of Certified Fraud Examiners, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

American Institute Of Certified Public Accountants Now Offers Competency Self-Assessment Tool To Help Cpas Improve Their Skills, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Computerized Cpa Exam To Launch In April 2004: New Format Will Emphasize Research And Communication Skills, American Institute Of Certified Public Accountants (Aicpa), Thompson Prometric, National Association Of State Boards Of Accountancy

Examinations and Study

No abstract provided.

Aicpa Testifies At Irs Oversight Board Meeting, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Practicing Cpa, Vol. 27 No. 2, February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Consultant, Volume 16, Number 4, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, February/March 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Acsec Update, Volume 7, Number 2 February 2003, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Newsletters

No abstract provided.

Aicpa Peer Review Program Report Acceptance Body Handbook Ninth Edition, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Responds To H & R Block Advertisements, American Institute Of Certified Public Accountants (Aicpa), Barry C. Melancon

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Comments On Sec's Proposed Rules To Enhance Independence Of Accounting Profession, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Information Security Leads Aicpa 2003 Top Technologies List: Six New Issues Make Their Debuts, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

2002-2003 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2002-2003 Financial Summary of Morehead State University.

An Analysis Of The Readability Of The Md&As Of Small, Medium, & Large Revenue Generating Cities, Shannon Lutz, Treba Marsh, Lucille Montondon

Faculty Publications

Studies assessing the annual reports of publicly held corporations have shown mixed results in regard to the readability levels of those reports. Recently, the Governmental Accounting Standards Board adopted GASB 33, 34, and 35 in which specific guidelines are outlined for the reporting of governmental entities. Are the Comprehensive Annual Financial Reports (annual reports) of the governmental entities understandable to the average user?

This study argues that the Managements Discussion and Analysis, the summary portion of the governmental annual report, is not understandable to the average reader. The sample was equally divided among small, medium, and large revenue-generating cities that …

2003-2004 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2003-2004 Operating Budget of Morehead State University.

Cpa Client Bulletin, January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Exam Alert, January/February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.