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Winter 2007

MAQ Winter 2007 Cover


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.
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.
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.
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.