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Essays 151 - 180

Job Tasks in Accounting and Financial Management

descriptions available both on the Internet and in publications, and based on job trends in both these professions, we can put tog...

Implications of the Sarbanes-Oxley Act

of the marketplace by big business (Bittlingmayer, 2002). Catanzaro (2000) accuses President Richard Nixon of using antitrust law ...

Internal Accountants and Small Business

her husband Mike and one other employee. Karen consulted with volunteers with the Service Corps of Retired Executives (SCOR...

Accountants and Auditors

of Labor Statistics, 2007). The education needed for such a career can be relatively simple, such as taking courses to get a cer...

The Causes of Differences in International Financial Reporting

invest in companies to make money, if a company is seen to be wasting money then they are unlikely to wish to invest in it (Howell...

ACCOUNTANTS AND ETHICAL DILEMMAS

and auditors tend to be more directed toward profit maximization than doing the right thing. This brings us to the next et...

CLOUD COMPUTING AND ACCOUNTING

Journal penned an article in February 2010 that gave the basics of cloud computing. The main point of Chengs article focused on th...

SALARIES AND COMPENSATION

base salaries, with the stock brokers coming up with the highest bonuses. Stock brokers, of course, operate on commission, so it s...

ETHICS IN MANAGEMENT ACCOUNTING

purchasing agent? The answer here is a clear-cut no. He may not be the purchasing agent, but he is the controller. He handles the ...

Advantages and Disadvantages of Organizational Performance Assessment

areas where improvement is needed. The measurement of key areas also helps to increase the overall performance of the firm. Gjerde...

Corruption in China

In his book, Ariely gives the example of an accountant who was directed to change a report to make it sound better. This goes into...

The Expert Who Finds Misappropriations

This paper offers a summary of an article about how businesses need forensic accountants. They can find and identify anything that...

Why Management Can Manipulate Records

Our business world continues to be challenged with fraudulent activities and other wrongdoings. This essay discusses some of the i...

Shell Companies

With the release of the Panama papers, attention has been focused on overseas transactions and shell companies. This paper reports...

Did Fair Value Accounting Contribute to the Financial Crisis?

In 2007/8 there was the start of a global recession, which has also been referred to as the credit crunch. The writer looks at the...

Changes in The Popularity of Defined Benefit Pension Schemes There has been

a decrease in the use of defined benefit pension schemes and a movement towards defined contributions schemes. This paper looks at...

Financial and Management Accounting and the Use of CVP

is also useful to understand that management accounting also allows a greater amount of planning giving costs for different scenar...

Allocating Common Costs

that the costs may be allocated, they may be slit equally between the three departments, or it is more likely that there will be s...

Definition of Accounting Categories

cash in bank account. Long-term assets tend to be relatively easy to identify, and may also be referred to as fixed assets, and in...

Issues Concerning Internal Controls

is in place the key element is that of accountability (Watts. 2007). Authority is also likely to be linked a system of authoriza...

Comparing WalMart and Carrefour

notable that the results may not be directly comparable due to the different accounting regulations in which the annual reports ar...

Stock Option Valuation: The Ethical Dimensions

window (regardless of the actual movements of the stock). In doing so, organizations not only offset their compensation obligation...

Tender Mercies/CPS Investigations

job frequently encompasses. Richards explains that this is a "Catch-22" situation, as he can "only force a physical exam by court...

Improving Accounts Receivable

empowerment of the PFS staff, giving them responsibility over specific accounts and up to date tools to allow them to track the p...

Reaction to Quiet Hero by Rita Cosby

ill with cancer and dying, Cosby would have loved to have had the support of a loving father, but, she felt totally disconnected f...

Contents of the Annual Accounts or 10-k

a description of the business and their main products and serves, an overview of the competition, consideration of the risks faced...

Status of the Pension Funds of PepsiCo and Coca-Cola

The conditions of pension funds for these two firms in 2009 is assessed using data from the annual accounts. The growth, contribut...

FINANCIAL REPORTING AND OVERSIGHT

compliance procedure, lack of standardized accounting procedures for Heinz divisions, no effective review and monitoring process, ...

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

Fair Value Accounting in Australia after the Financial Crisis

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...