Opinion
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The Preparation of Future Accountants
The age we live in is certainly a dynamic one -- both professional and economic barriers that previously defined the…
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Career-Building Ethics – An important issue even before you land your first job
A lot has been happening recently in the accounting world, and much of the turmoil has to do with professional…
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The Accounting Process
The accounting process starts with the recording, classifying of data and ends with the reporting of the financial impact of…
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Information Technology and Accountants' Education
Tradition-bound accountancy profession is under threat. The threat, in an IT environment, comes from non-accountants, whether business graduates with IT…
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Down and dirty: Corporate America v IASB
As the battle commences, Glenn Cheney reports on the concerns of US businesses about the IASB’s project on stock options.Never…
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How to fix a damaged financial reporting system…
Place investor's needs above corporate interests. Enron’s reported exploitation of financial-reporting rules is a deplorable but all too natural consequence…
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Electronic Signatures and Encryption: Internal Controls for E-Commerce
As e-commerce evolves, businesses must maintain internal controls that ensure the integrity of information and the security of assets. The…
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Auditor Independence: Is this really the answer that will make it all work?
Is Auditor Independence really the answer that will make it all work? This is an age-old question of the accounting…
