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B. Douglas Clinton, CPA
When will the accountancy profession finally recognize the value of management accountants? It’s ironic that other countries applaud our sophisticated capital markets and marvel at their stability yet beat us in that same marketplace, says this accounting educator. This critical situation, which affects corporations’ ability to compete in the global marketplace, is due in part to the U.S. traditional focus on financial reporting to the detriment of management accountants’ efforts to support enterprise decision making, planning, and control proactively. He calls for more emphasis in college curricula and in the marketplace on management accounting, less on financial accounting.
A Career-Neutral Accounting Curriculum?
Dan Deines and Erick Valentine
For 20 years accounting leaders have urged colleges to prepare students for a wide range of accounting careers. Unfortunately, many of the shortcomings of the traditional curriculum still exist, with the focus remaining on improving the pass rates on the CPA exam. Kansas State University, however, created a career-neutral curriculum designed to teach the knowledge and wide range of skills needed by accountants in the 21st Century economy.
How Globalization Is Affecting U.S. Accountants
Bruce Pounder, CMA, CFM
As the global economy continues to grow and transform worldwide business practices, U.S. GAAP will become less important to U.S. accountants. To compete and succeed in this world, these accountants will have to increase their knowledge, skills, and abilities in management accounting.
Do You Know Where Your Computers Are?
Matthew L. Mouritsen and Ron Mano, CPA, CFE
Computers and software are indispensable assets to the corporation’s revenue streams, but they also drive costs through their life cycle. A sound tracking system throughout the asset’s cycle of procurement, delivery, support, and retirement can reduce the costs of technology assets.
Building your team.
The winding road of SOX compliance.
Pension plan vesting and diversification.
The blade wheel of mind transformation.
Option price backdating appears widespread.
The promise and challenges for distance education in accounting..
14th XBRL International Conference: an internal perspective.
IPOs and SOX: global environment—global opportunities.
Is your company ready to use XBRL?
James E. “Ted” Meredith, 1920–2006
New congress gets under way
TOOLS OF THE TRADE
Time for some resolutions.
The man who never was.