Outlook articles from September 1992

Outlook archives from September 1992

Facing financial crisis together. (the California Society of Certified Public Accountants forms a special committee on CPA Personal Financial Crisis)(includes related article)
September 22, 1992... WITH THE SOCIETY HOTLINE, HELP IS ONLY A PHONE CALL AWAY About one year ago, a prestigious accounting firm in the San Francisco Bay Area had a brilliant future ahead. With a growing list of international clients, the firm leased more space,...

New horizons: exploring new paradigms for the profession. (accountancy) (Cover Story)
September 22, 1992... The world that we have made, as a result of the level of thinking we have done thus far, creates problems that we cannot solve at the same level of thinking we were at when we created them. A paradigm is a mental model of how the world works....

Janice Vincent: challenging the status quo. (president of the California Society of Certified Public Accountants) (President's Profile 1992)
September 22, 1992... It is late afternoon and almost 90 degrees on the tarmac at the Burbank Airport. After a 10-hour day at the firm of Ernst and Young, Janice Vincent edges along in the line of travelers leading up to the portable jetway and waiting 727. She...

Trimming the sails: keeping health benefits costs in line. (includes related article) (Business Perspective Industry Focus)
September 22, 1992... It's happening to businesses in the Big Apple and in the Silicon Valley. It's happening to multinational companies employing thousands of people and to one-office operations with just a few names on the roster. It's happening to clothing...

Can you spare a minute? Or, yes, I can paradigm! (rethinking the paradigms of the accounting profession)
September 22, 1992... I accept Mike Moore's challenge to be a systems thinker--redrawing our paradigms with bigger boundaries and using them as instruments to generate new ways to attack our most persistent problems. How can we improve our services to make a...

California disasters uncover problems with Sections 165 and 1033. (sections of the Internal Revenue Code) (Federal Taxes)
September 22, 1992... Californians have faced several catastrophic disasters in the past few years--not all of them in Sacramento. There have been earthquakes in both the north and the south, a firestorm in the Oakland Hills, and fires in Los Angeles during the...

A supreme summer. (U.S. Supreme Court addresses state tax issues in the summer of 1992) (California Taxes)
September 22, 1992... Remember "back to school" days? Who among us didn't have to grit their teeth and pound out the dreaded "What I did on my summer vacation? essays as the price of a couple of months of relaxation? Well, although some fifth graders might be...

Writing an employee handbook - it's easier than you think. (Practice Management and Personnel)
September 22, 1992... Have you avoided writing or updating your firm's employee handbook because you feel constrained by written policies and procedures? In the absence of a handbook, your firm's policies are determined by your partners' past actions and personal...

Attestation standards start to make some noise. (Accounting and Auditing Alert)
September 22, 1992... It has been more than six years since the American Institute of CPAs (AICPA) issued its initial attestation standards in March 1986. Only now are these standards becoming a basis for standards on services that will change the way many CPAs...