Detail A New Accounting Culture   Oleh:  Melancon, Barry C. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 4 (Oct. 2002), page 27-32. Topik: CULTURE; accounting; culture Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This is my first chance to speak to an audience outside the accounting profession since President Bush signed the Sarbanes - Oxley Act. That law contains some of the most far - reaching changes that Congress has ever introduced to the business world. Its scope is large. It contains fundamental reforms forms. Many of its standards are high. And its penalties are stiff. It included many elements the profession supported - and yes, some that we opposed. Now that it has been signed into law, our position is unequivocal : We will work to implement it and to rebuild the faith of investors who depend on us for information critical to the capital markets. But let’s recognize the challenge ahead : Reestablishing the perception of the audited financial statement as a clear picture window into a publicly traded company will not be achieved purely by legislation or regulation. No, the lead role must be played by all members of the profession. We must reach back to our core roots which earned us enormous respect as trusted advisers. We must reassert the heritage that made the accountant the professional in whom Americans confide their most confidential financial information and to whom they turn for honest advice. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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