By Scott C. Wilkins, CPA, and Parveen P. Gupta, Ph.D.
Complying with the internal control certification requirements under Section 404 of the Sarbanes-Oxley Act (SOX) can be difficult for any company. By using a project management approach and implementing several better practices, companies can devise a compliance project that is cost effective and that helps them achieve better business results.
Key Project Management Concepts for Accountants
By Matthew J. Liberatore, Ph.D.; David E. Stout, Ph.D.; and Jack (Jay) Robbins, Jr.
As today’s work environment becomes increasingly project based, accountants need to understand core project management concepts. This three-phased life-cycle approach to project management will help them learn about PM terminology, the nature of projects, and project-based work in management accounting.
Accounting Theory: Missing in Action?
By G.R. Cluskey, Jr., DBA, CPA; Craig R. Ehlen, DBA, CPA, CFE; and Richard Rivers, Ph.D., CPA
Is accounting theory really leading the profession or merely following its practices? To find out, the authors reviewed 88 accounting doctoral-granting institutions in the United States and identified several different approaches to teaching accounting theory that have been or currently are used in accounting doctoral curricula.
From a Black Hole to a Hole-in-One
By Mohan P. Rao, Ph.D.
Interest in golf has been steadily increasing over the years, yet many golf courses have been losing money. To help a local golf course figure out its financial viability, the author designed a profit-linked, multi-factor productivity measurement model and used it to analyze the course’s performance, isolate problem areas, and recommend measures to revitalize its operations.