Detail Quality Financial Reporting   Oleh:  Miller, Paul B. W. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 4 (Apr. 2002), page 70-74. Topik: quality; quality financial; reporting Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel A customer walks hopefully into a car dealership. When the salesperson asks what she is looking for, the customer says she is tired of the standard model and wants a car with a CD player, leather seats, cruise control and a bright color. The salesperson breaks out laughing and responds, “You have to be kidding - we don’t have anything like that!” When the customer asks why, the salesperson replies with scorn: “Because we aren’t required to. If you order this tan model, we’ll deliver it some time in the next three to six months.” The customer can hardly believe her ears and quickly walks toward the door. This short fable illustrates the futility of operating a business based only on supply without regard for demand. That way of doing business is rooted in the attitude: "If we build it they will buy it.” In today’s economy that sort of arrogance will get a company nowhere, even if it has a monopoly on a product or service. Once it’s clear a company doesn’t care about its customers, other innovators will come and take them away. This type of situation caused the AICPA special committee on financial reporting (the Jenkins committee) to issue its report, Improving Business Reporting - A Customer Focus, in 1994. It urged the accounting profession to adopt a customer focus when providing information to the public. Nevertheless, it appears some accountants are like the car dealer above because we have not made any significant reforms in how we deal with capital markets. Instead, the entire accounting profession seems to have fallen victim to an overwhelming inertia that is blocking any significant changes. To remain relevant everyone - practitioners, academics and regulators - needs to tap into the same economic forces that have caused demand-driven enterprises to succeed while supply-based businesses have withered on the vine. My proposal is that the change to being demand driven can be accomplished through what I call quality financial reporting (QFR). This concept offers a new paradigm that shows the tremendous rewards that await managers who change the way they report financial information to stockholders and to the public. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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