Detail National Map Survey Results   Oleh:  Zimmermann, Raymond A. ; Flaherty, Daniel J. ; Murray, Mary Ann Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 2 (1997), page 49-52. Topik: MAPS; national map; survey results Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel E very year the Texas Society of CPAs performs a nationwide management of an accounting practice survey of local and regional (nonnational) firms. Its main purposes are to help small firms compare themselves with other small firms and to identify the attributes - such as firm size, sources of income, salary expenses, overhead expenses, employee benefits and administrative procedures - that affect a firms operations. For the first time this year, the survey asked respondents to comment on how they addressed international issues for their clients. While the survey covered even more areas, this article focuses on these main topics. Every firm participant is in one of six groups based on firm size and net fees generated. For example, there are three categories of solely owned practitioner firms - those that generate less than $100,000 in net fees per year, those with net annual fees of between $100,000 and $200,000 and those generating more than $200,000 annually in net fees. For multiowner firms the fee categories were less than $400,000, between $400,000 and $1 million and over $1 million. Each peer group lists performance measures according to financial characteristics, sources of fees, marketing activities, administrative policies and fringe benefits. For example, multiowner small firms with annual fees between $400,000 and $1 million can compare their individual firm performance with others in their peer groups. Participation in the survey was voluntary and anonymous. A total of 1,428 firms, categorized as either sole practitioners or multiowner firms, took part. Categorizing a firm as a "sole practitioner" firm means the firm is owned by a single CPA ; other CPA s may be employed by that individual. A subsequent reclassification further divided the respondents into groups based on annual fees generated (see exhibit 1). The following sections provide a sampling of the survey results. All averages reported are weighted according to the response rates for each category. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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