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Are You Ready for The New Accounting ?
Oleh:
Kulesza, C. S.
;
Sorensen, James E.
;
Siegel, Gary
;
Kulesza, C.S.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 183 no. 2 (1997)
,
page 42-48.
Topik:
ACCOUNTING
;
new accounting
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.1
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
How well prepared are accountants in business and industry for the new accounting - where the emphasis is on information analysis and strategy setting rather than on the conventional tasks of data collecting and historical reporting ? And how well prepared are financial managers in public practice for their changing relationships with corporate clients ? In an effort to answer those questions - and to help the profession prepare for the future - a practice analysis of management accounting surveyed some 800 CPA s and other finance professionals representing a broad segment of the profession. We asked them about the nature of the work they perform today and what they anticipate they will be doing in the future as the profession evolves from the traditional stereotype of number - crunchers or corporate cops to team members, business partners and decision - support specialists. (For more on this evolution, see "Finances Futur e: Challenge or Threat ?" JofA, Apr. 97) The results of this practice analysis are of more than academic interest. Applied correctly, the information can be used to help Industry CPA s to arm themselves with the skills they will need if they are to succeed as true business partners, to operate their finance operations more effectively and to develop aids in performance evaluation, career counseling, recruiting and training. CPA Firms to develop new services. Accounting educators to develop new curricula that will better prepare students for work in corporate accounting. In this study, the corporate accounting work was divided into 30 activities and 162 relevant areas of professional competencies. This information was compiled with the assistance of the Institute of Management Accountants committees on academic relations and management accounting practices and the American Institute of CPA s management accounting executive committee.
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