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A monthly publication of the American Institute of Certified Public Accountants focusing on the latest news and developments related to the field of accounting, and written for CPAs and other accounting professionals.Set up an RSS feed
Journal of Accountancy back issues
Management Accounting Research for the C-Suite: Consider Findings from Cutting-Edge Research to Take Your Company to the Next Level
November 1, 2007... [ILLUSTRATION OMITTED] This second installment in a series of columns on accounting research summarizes results from the field of management and cost accounting. The 2006 through June 2007 issues of five top-tier journals in management and cost accounting research were examined. Those...
The Human Element: The Weakest Link in Information Security
November 1, 2007... [ILLUSTRATION OMITTED] Businesses spend a significant portion of their annual information technology budgets on high-tech computer security. But the firewalls, vaults, bunkers, locks and biometrics those dollars buy can be pierced by attackers targeting untrained, uninformed or unmonitored...
Accounting for Gift Cards: An Emerging Issue for Retailers and Auditors
November 1, 2007... [ILLUSTRATION OMITTED] Black Friday, so called because it kicks off the holiday shopping season that retailers hope will bring the $4.7 trillion industry into the black, is just weeks away. But last year, continuing a growing trend, more shoppers chose to purchase gift cards rather than...
Refining Fair Value Measurement: FASB 157 Upgrades the Quality of Financial Reporting
November 1, 2007... [ILLUSTRATION OMITTED] FASB issued a standard in fall 2006 with the understated title Fair Value Measurements. On one hand, FASB Statement no. 157 appears to shake the foundation of historical cost measurement. On the other, it appears innocuous because it doesn't compel greater use of fair...
Points for Retention: Retaining Valuable Staff Members Is Becoming Increasingly Difficult in Today's Competitive Environment. in Addition to Ideas about Flexible Work Arrangements, Compensation and Benefits, Consider These Recommendations for Retaining Valuable Employees
November 1, 2007... [ILLUSTRATION OMITTED] [check] Re-recruit top performers before they get a better offer. Retaining valued staff means being proactive. Remind top performers of their value to your firm and discuss opportunities with them. [check] Implement a comprehensive mentoring program. Mentoring may...