Detail The Future of CPAs in Finance : Finances Future : Challenge or Threat ?   Oleh:  Zarowin, Stanley Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 184 no. 4 (Oct. 1997), page 38-43. Topik: cpa; CPA s; finance Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel A s the Bob Dylan song of the 1960s warned, "The times they are a - changin." Management accountants certainly can attest to the sagacity of those lyrics. But how exactly will the changing times affect CPA s in the years ahead ? Change is not new to management accountants. After all, they are expected to be jacks - of - all - trades and to leap nimbly from one priority to another - handling accounts receivable one day, payables the next, human resources a week later, closing the books at the start of each month and - most demanding of all - dropping whatever they are doing to provide instant information and analysis on everything from inventory to cash flow. But as Yogi Berra put it, "The future aint what it used to be." While its clear that the frantic pace of management accountants will continue, and its equally clear that the business role these CPA s will play in the years ahead will be significantly different, what is less clear is how many of todays accountants will be willing - or able - to adjust to what many in the profession are now calling the New Accounting. What is the New Accounting? An anecdote will help with the definition. Some years ago, when a Fortune 500 company was seeking a new chief financial officer - a search that went on for more than half a year - the president kept rejecting candidates even though they showed ample skills and experience with traditional financial tasks : digging into balance sheets, trimming costs and managing money with sophistication. He even rejected candidates who qualified as so - called business partners - those who understood how the business ran, including marketing and production, and could provide shrewd business advice to top management. "Sure, I want a business partner," the president said, "but I also want someone who can be more than that. I want someone who can help me accelerate change in this organization. I want a change agent." Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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