Detail What's in A Name Change ?   Oleh:  Fremgen, Richard I. ; Pethley, Lowell S. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 188 no. 2 (Aug. 1999), page 71-74. Topik: NAME; name change Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The accounting profession - CPA s in public practice, working in business and industry and those in education and government - is facing profound changes. The marketplace, clients and professional expectations are suddenly different. Clients expect many more services as they constantly reassess their processes and products in order to deal with worldwide competition. Clients also expect their CPA s to warn them in advance of the effect accounting changes will have on financial reporting and to advise them about systems changes needed to meet new marketplace demands. At the same time, the profession is grappling with what services are appropriate to offer. The profession is expending a great deal of effort - with the Vision Project and the proposed new assurance services, for example - to reposition itself to face these often confusing marketplace demands. There is a need for establishing professional requirements and qualifications for information consultancy to meet the needs of clients in defining, developing and using information in a high - tech global environment. Although many people today can assist clients with these needs, some lack recognized, well - established professional qualifications. Accounting is a long and well - established information-oriented profession, well - suited to fill the role of information consultancy under the aegis of the designation "Certified Information Consultancy." In the past, the profession's literature and services emphasized financial information and the accounting systems from which it is derived. As computers bring us more information faster, it has become clear that an "accounting system" is in some ways an abstraction and that almost all of an organization's information eventually has financial significance. Today, financial information is inextricably woven together with other information needed to operate, manage and assess an organization's activities. This new, integrated information universe makes it possible for management, auditors and consultants to better understand an organization's activities and how they affect its well -being. The profession has met clients' demands by, for example, expanding its information - oriented services, improving the analytical processes in audits and using technology tools to improve other services. As the information revolution continues to gain speed and the accounting profession's involvement in it becomes more challenging, the direction the profession needs to take is clear : understanding information. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved