The American Institute of Certified Public Accountants (AICPA)
unveiled a new Information Technology (IT) community Web site that
contains resources, tools and guidance for CPAs interested or practicing
in IT ---
http://infotech.aicpa.org/
Technology is the great enabler and one of
the most powerful forces of change. Ever evolving and dynamic,
technology touches much of what we do as CPAs. CPAs are able to
utilize and leverage technology in ways that add value to clients,
customers, and employers. The AICPA supports technology and
technology-enabled services to improve business objectives and
decision-making processes, including: business application
processes, system integrity, knowledge management, system security,
and the integration of new business processes and practices.
Beyond Excel
ActiveData for Office is a major step forward for our
users and for InfromationActive,” Michael Pluscauskas, President of
InformationActive Inc. said in a press release announcing the general
availability. “This product provides our customers with a flexible and dynamic
platform that not only breaks the Microsoft Excel™ row barrier, but also is
adaptable and expandable for future planned functionality. Users have been
asking for a powerful data analysis tool that works with Microsoft Office and we
have given them that and much more. I’m also proud of the fact that we’ve
provided an exceptionally robust product at a very competitive price.”
ActiveData for Office stretches the boundaries of traditional data analysis
tools by providing exceptional integration with Microsoft Office. Users can
append documents and web pages to their analysis and archive the entire file in
addition to analyzing millions of rows of data quickly thus providing new levels
of information control while still allowing the flexibility to view results
within ActiveDatae for Office or Microsoft Excel. ActiveData for Office also
includes macro capability for recording commonly performed tasks and full audit
trail capabilities.
"The Next Level of Computer Aided Audit Tools," AccountingWeb, August 15,
2005 ---
http://www.accountingweb.com/cgi-bin/item.cgi?id=101205
"Accounting Today Lists Top 100 Technology Products for 2005," SmartPros,
December 28, 2004 --- http://www.smartpros.com/x46317.xml
The December edition of Accounting Today,
a Thomson Media publication, published its 12th annual Top 100
Technology Products in the accounting profession, listing the best
and most proven applications in 17 categories.
All products listed offer users tools
they need to resolve both minor inconveniences and larger problems
that could threaten the health and lifeline of their businesses.
Products included on this year's roster
have been listed in the following categories: High-End and
Mid-Market Accounting; Small Business Accounting; Client Write-Up;
Customer Relationship Management; Enterprise Resource Planning;
Financial Planning; Fixed Assets; Forms; Non-Profits; Payroll;
Planning and Analysis; Practice Management; Tax Planning and
Preparation; Tax Research; and Trial Balance.
This year, two new categories -- Internet
Suites and Document Management -- have been added, and the Tax
Planning and Preparation categories have been combined to better
reflect the availability and range of products.
"We feel our 2005 ranking truly
represents the broad scope of technology solutions available
within the accounting profession," said Bill Carlino,
editor-in-chief of Accounting Today. "While some may
be quite familiar to practitioners, others have begun to establish
a high-profile presence within technology circles."
Each year, products are evaluated by the
magazine's editorial staff and judged by their quality,
practitioner acceptance, market visibility, product performance,
vendor support and product innovation, measured against
marketplace needs.
The 2005 Top 100 Technology Product
listing is also available on Accounting Today's sister
Web site, www.webcpa.com.
FOUNDATION Construction Accounting Software Wins Award
FOUNDATION Software received the award as the
software supplier for Lighthouse Electric, a two-time winner of the
prestigious Silver Vision Award in the subcontractor category. Lighthouse
earned its second Vision Award for innovative labor management plan that
promises to save over $100,000 in labor costs each year. By using the
features of FOUNDATION, as well as those form Congistics ControlBoard, a
tracking and scheduling application, Lighthouse was able to create a
separate function for the management of manpower that utilizes a single
powerful Microsoft SQL database. “Our challenge was to utilize technology
and procedures in a way that would easily disburse and control our biggest
cost: labor,” Ron Felix, CIO of Lighthouse Electric said in explaining how
technology and business came together for his company.
"FOUNDATION Construction Accounting Software Wins Award," AccountingWeb,
September 6, 2005 ---
http://www.accountingweb.com/cgi-bin/item.cgi?id=101265
"Award-Winning Accounting Software for Small Businesses," AccountingWeb,
July 22, 2005 ---
http://www.accountingweb.com/cgi-bin/item.cgi?id=101123
Sage Software produces two of the top
accounting solutions for small businesses, not just according to
accountants but also according to the technology crowd. Simply
Accounting and Peachtree, two of Sage Software’s accounting solutions
have won honors and awards from the media recently. Peachtree Premium
Accounting 2005 was awarded five of five stars and Simply Accounting
received four-and-a-half of five stars in CPA Technology Advisor’s
listing of Small Business Accounting Software for 2005. The evaluation
looked at six categories:
Basic Functionality/Ease-of-Use
Available Modules/Customization for Vertical
Industries
Expandability
Reporting and Management Functions
Audit Trail, Integrity and Accountant Control
Tools and
Help and Support Options. Peachtree Premium
received five stars in five categories to earn its five star overall
rating. The only category it did not earn five stars in was Help and
Support, where its well-built help utility, online Peachtree Knowledge
Center, additional support features and several optional support plans
merited only four-and-a-half stars.
Simply Accounting received four-and-a-half
stars in five categories. More than 100 customizable predefined reports
which can be integrated with both MS Word and Excel as well as a version
of Crystal Reports allowing for custom report creation and combine it
with the Daily Business Manager, payroll support functions and inventory
management earned Simply Accounting it’s only five star rating in
Reporting and Management Functions.
Simply Accounting has also been honored with a
2005 World Class Award for small business accounting from PC World. It
is the third consecutive year Simply Accounting has earned this honor.
The World Class Awards honor products combining practical features with
innovation and that reflect the rapidly changing technology marketplace.
PC World’s editors pick winners for their exemplary design, usability,
features, performance, innovation and price.
“The ultimate buyers guide, World Class Awards
set the standard for excellence in the high-tech and consumer
electronics industries,” states PC World editor-in-chief Harry
McCracken. “From desktop publishers to travel routers to satellite radio
and video instant messenger services, the editors reward the finest
products and most outstanding performers in this annual award program.
Congratulations to Simply Accounting.”
Peachtree is Sage Software’s primary brand for
small business accounting in the U.S. Simply Accounting is the
bestselling small business accounting product in Canada.
"Companies Offer Tech Solutions For Complex Finance Problems
," AccountingWEB, May 9, 2005 ---
http://www.accountingweb.com/cgi-bin/item.cgi?id=100875
Software makers are coming up with new ways for
companies to manage vast amounts of financial data. From the complexities of
complying with the Sarbanes-Oxley corporate reform law to the everyday tasks
involved with financial reporting, new products are being offered to help
companies do the work more efficiently.
Here is a sampling:
Applix, Inc. – The software maker announced Tuesday
that it has upgraded its TM1 suite so that users can do more sophisticated
financial reporting and consolidations. Wizards have been added so that
financial data can be imported more quickly from general ledger, accounting
and legacy systems into Business Performance Management applications.
A new offering is TM1 Financial Consolidations,
which supports journal entries, inter-company eliminations and other
activities specific to the consolidation process.
“Good financial planning begins with the actuals,
is followed by a planning process and ends with a comparison of the
subsequent actual results to the plan,” said David Menninger, Applix vice
president, worldwide marketing and product management, in a statement. “The
ability to access information from multiple sources, present it in an
easy-to-use, familiar environment and act upon it for everything from
reporting to planning to forecasting enables companies to reduce cycle
times, increase competitiveness and have greater trust in the information.”
The improvements are available for beta use now.
Contact Brian Barnes at bbarnes@applix.com
Movaris - The company, which provides Financial
Control Management software, has developed Certainty 8.1 to allow companies
to manage reorganizations, mergers and acquisitions, and personnel changes
as they affect the financial control environment.
Certainty 8.1 can change the users who are assigned
to hundreds of financial control tests, which improves corporate security.
It can update multiple financial control attributes. It allows for
comparisons of control activities at different points in time. “With
visibility into changes in the control environment over time, managers
identify improvements and the impact of change on their business unit, and
auditors identify the controls in place at the time an issue or exception
occurred,” the company said.
Stan Tims, vice president of marketing and business
development at Movaris, said in a statement that companies will need to
consolidate time-consuming tasks to comply with Sarbanes-Oxley in a
cost-effective way.
"Key technologies can reduce the cost of SOX
compliance upwards of 25 percent, as compliance has been a mostly manual,
people-intensive process. Most companies cannot (and should not) maintain
this level of manpower, though the need for compliance will not shrink,"
said John Hagerty, analyst for AMR Research in a January 2005 report, SOX
Decisions for 2005: Step Up Technology Investments.
- Continued in the article
-
Great Comparisons of Tax Software
"Tax Software Makes the Grade, by Stanley Zarowin, Journal of
Accountancy, September 2005, pp. 48-60 ---
http://www.aicpa.org/pubs/jofa/sep2005/zarowin.htm
-
- When asked to rate their overall satisfaction
with the 13 tax software products in the survey this year, the 3,156
AICPA Tax Section members who responded to the survey came up with a
combined average score of 4.23 (out of a perfect 5.00), a significant
gain from last year’s 4.03. In addition to the eight packages rated last
year, three new products received the minimum required 10 responses from
our CPA respondents. (For details about all the vendors in the survey,
see exhibit 1; for a complete scorecard on the satisfaction grades, see
exhibit 2; and for technical details about the products, see exhibit 6.)
Tied for first place in the
overall-satisfaction category, with ratings of 4.46, were Intuit’s
highly popular Lacerte and the much smaller Dunphy System’s Tax Software
for the Professional. Lacerte inched up from last year’s 4.32 rating;
since Dunphy was not in last year’s survey, it has no year-ago rating.
Tied for second place with 4.44 were Drake Software and Taxware System’s
Taxware Tax Preparation; both are new to the survey this year.
Continued in detail in the article
September 7, 2005 reply from Kurt Wilner
Dear Professor Jensen, I feel kinda cheated
that your post didn't look beyond the 'big boys' surveyed by the
AICPA. In my case, I jumped from Lacerte the year after Intuit
bought it -- and jacked its fees up majorly -- to ATX, which seems
to serve a huge base of "small practices" such as my own. ATX makes
the grade in 'The CPA Journal" and other mags; so I wonder why it's
neglected by your own cite -- which, in general, I prize for its
independence from commercial trends. Could you comment further upon
this, please?
Sincerely yours,
Kurt Wilner
On July 11, 2005 Barbara Scofield clued me into IDEA Software
described at
http://www.generalideasinc.com/cc_solutions.asp
NextNet 5.0 for New Product Development
NextNet 5.0 enables you to find the best ideas for new products,
fast. By expanding your reach, streamlining evaluation,
prioritization, and selection, the best product ideas and
enhancements rise to top of the heap. NextNet brings predictability
and profitability to the so-called 'fuzzy front end' of product
development. NextNet has been used by product development teams in
major corporations to rapidly discover and develop multi-million
dollar market opportunities.
(Click Here)
SaveNet 5.0 for Process Improvement
SaveNet 5.0 is the tried and true solution to make your operation
more efficient. SaveNet enables you to eliminate waste, improve
yields and streamline processes all with little or no addtional
management time. SaveNet is also a powerful motivator of employee
morale and team spirit in the workplace. SaveNet has been used by
major corporations to continously discover hundreds of thousands of
dollars in cost-savings.
Custom Innovation Management Solutions
The General Ideas Innovation Pipleline Management (IPM) Platform is
a highly versatile software platform that can be configured and
customized for specialized applications of Idea Management. General
Ideas employs the full flexibility of the IPM platform, configuring
workflows, alerts, data capture forms, permissions and metrics to
ensure effective Innovation Management. General Ideas has worked
with companies to create custom Idea Management solutions for:
Intellectual Property, IT Portfolio Management, Six Sigma, Employee
Suggestions, Total Quality Management, Corporate Strategy, Marketing
and Business Development.
July 13, 2005 reply from Bonnie Morris, West Virginia University
[bmorris@WVU.EDU]
Contact Audimation Services 888 641 2800
info@audimation.com
They have IDEA 2004 Workbook. It has 3
datasets and exercises (AR, AP and Fraud Investigation, and
Inventory Analysis)
Accounting Software
EmeraldKey Technologies, Inc. introduced
Envision Accounting Software for accounting and financial
professionals last week. Envision Accounting Software provides a
comprehensive solution to meet all business management needs,
including financial accounting, project management, client
management, time and expenses, billing, payroll, budgets/forecasts,
real-time reporting and Web-enablement.
"Introducing Envision Accounting Software for Accounting & Financial
Professionals," AccountingWeb, August 24, 2005 ---
http://www.accountingweb.com/cgi-bin/item.cgi?id=101233
Accounting Professional Site Links
The CPA Team http://www.cpateam.com/
Freeware Guide for Business and Finance ---
http://www.freeware-guide.com/dir/business/finance.html
Tax Software
- AccountingWEB's Software Resource Center --- http://www.accountingweb.com/item/52249
- Software Search Here www.findaccountingsoftware.com
Accounting Software Library http://www.excelco.com/tal.htm
- New stuff --- http://www.electronicaccountant.com/
- Old Stuff --- Jensen & Sandlin Survey of U.S.
Accountancy Education Programs
- Bruce Hutton CGA -
Accounting: Software, Publications and Bookkeeping Software
- The Software Review Source (Add Your Own
Review)
- AccountingNet is the
complete online resource for accounting professionals: Accounting
- Beginning WebCT (Creation of Web Pages)
- Accounting Related
Resources
- Accounting Library FREE DEMO and FTP Page
- Accounting Systems -- Accounting System
Locator / Selector
-
AuditNet: Internet Resources for Auditors
- Excelco / SouthWare Main Page
- Peachtree Software Home Page
- Home Page for MicroMash
- archipelago productions (Distributed
Learning Courses)
- TAL Standard Edition "Quick
LOOK" AIA Accounting Information Systems
- Spreadsheets in
Education
-
NPO
= Not-for-Profit
"Sizing
Up NPO Software," Roberta Ann Jones, Journal of Accountancy,
November 2000, pp. 28-44 --- http://www.aicpa.org/pubs/jofa/nov2000/jones.htm
"Using Software to Sniff Out Fraud," Amey Stone, Business
Week, September 30, 2004 --- http://www.businessweek.com/technology/content/sep2003/tc20030930_2727_tc131.htm
The Journal of Accountancy ran an article showing how a
Benford's Law application in Excel led to discovery of a fraud.
"Turn Excel Into a Financial Sleuth," by Anna M. Rose
and Jacob M. Rose, The Journal of Accountancy, August 2003
--- http://www.aicpa.org/pubs/jofa/aug2003/rose.htm
Bob Jensen's threads on accounting software are at http://faculty.trinity.edu/rjensen/bookbob1.htm#software
Technology sites from Smart Stops on the Web, Journal of Accountancy,
June 2005 ---
http://www.aicpa.org/pubs/jofa/jun2005/news_web.htm
Check Out
Check 21
www.aicpa.org/financialliteracy
The AICPA Financial
Literacy Resource Center has added a
section to its Web site about the Check
Clearing for the 21st Century Act (Check
21). The Web site discusses the act’s
implications for auditors and
businesses, and provides links to the
Federal Reserve Board’s “Check Clearing
for the 21st Century Act” Web page and
implementation information, two
frequently-asked-questions sections and
a consumer guide.
A Site
With Byte
www.freebyte.com
CPAs and IT managers
will want to bookmark this Smart Stop
loaded with links to free accounting,
antispam and backup software, currency
and document converters, mortgage
calculators, computing and financial
glossaries and Web browsers. There are
online dictionaries in English as well
as French, German, Italian and Spanish.
There’s also free clipart, fonts and
photos that CPAs can use for marketing
brochures, and everyone can take a break
in the Jokes and Humor and Free Games
sections.
Figure for
Free
www.calculator.com
Sure, you already have
mortgage, percentage, scientific and
standard e-calculators. This site offers
calculators for car leases, fractions,
graphing, and home equity and general
loans, plus converters for currency,
international time, temperature and
units of measure. There’s also a link to
the tax-preparation-service calculator
site www.internet-taxprep.com with tools
CPAs can use to calculate investments,
mortgage refinancing and Roth IRA
returns for clients. Other resources
include current and archived tax news, a
2005 tax guide and information about a
free online tax-filing program.
Tech Talk
www.itmweb.com
CITPs and other
information technology professionals can
find resources here on IT capital
spending, department budgets and salary
ranges. Download the demo software, read
book reviews or subscribe to the free
monthly IT e-zine and newsletter.
Technology Articles has tips on making
your e-mails sound more professional and
improving your project team management
skills, while the Job Listing Centers
invite employers to post open positions.
IT White Paper Spotlight offers
documents on subjects from artificial
intelligence to knowledge management.
Painless
Projects
www.ittoolkit.com
Looking for more
efficient ways to manage IT procedures
and roll out new technology? Then
register for a free membership at this
e-stop to access information on managing
IT operations and receive a monthly
e-mail reporting on the latest task
management resources. Members can
download planning checklists, mission
and scope statement templates and white
papers on IT process improvements. |
|
Bob Jensen's technology bookmarks are at
http://faculty.trinity.edu/rjensen/bookbob4.htm
Information Technology Sites, From Smart Stops on the Web, Journal of
Accountancy, May 2004, Page 23 --- http://www.aicpa.org/pubs/jofa/may2004/news_web.htm
THE
INTERNET |
SMART
STOPS ON THE WEB |
For IT Educators
and Leaders
www.techlearning.com
Here, CPAs who specialize in
IT professional development can find helpful
resources such as tips on needs assessment for
offices or classrooms and articles including
“Data Can Drive Development.” Users also
can read software reviews and find links to
general search engines as well as to an
encyclopedia with more than 20,000 IT terms.
Free Online
Resources
www.eweek.com
CPA IT professionals can
register for free at this Web stop and enroll
in gratis e-seminars on topics such as best
practices for enterprise data integration,
information security and wireless LAN
deployment. Users seeking to advise clients on
application storage management systems will
want to give them the quick quiz “Do You
Need to Automate?” before proceeding.
Read to Keep Up
www.technologyreview.com
In addition to providing free
either two hard copies of the magazine or a
digital issue, Technology Review offers
visitors to its Web site a free subscription
to the newsletter Technology Review Update.
Other gratis offerings include the sections
Predictive Markets, where users can predict
future outcomes of IT issues to win prizes,
and Research News, which has links to
information on industry innovations.
Less Search
Time, More Results
www.keepmedia.com
CPAs looking for IT articles
from the past 12 years can register here for a
free seven-day trial. Users can search more
than 150 publications, store favorite articles
directly online at this site, keep track of
what they’ve looked at—saved or not—and
let KeepMedia find other articles based on
their previous choices. A general search on
the word technology returned more
than 14,000 results.
Telecommuting
Technology
www.langhoff.com
CPAs working from home or
remote locations can find case studies and
statistics on this trend through the
frequently-asked-questions section at June
Langhoff’s Telecommuting Resource Center.
Also, visitors can look through the business
travelers’ survival guide to find tips and
links to airlines, ATM locations and business
services for mobile users. Companies
interested in starting a work-at-home program
can research the costs and get links to model
telecommuting agreements and policies.
“The Silly Con
Valley Report”
www.mikeslist.com
Don’t be fooled by this Web
site’s light tone: Useful nuggets of
information, including the latest reports on
software designs, how to thwart spam and a
300-Gb hard drive, can be found beneath all
the humor. Also, users can read up on the
latest in broadband and handheld technology
and Windows XP through the newsfeed links as
well as join up for a free weekly
e-newsletter. |
|
- Bob Jensen's Links to Accounting Software and Vendors
(this list is outdated!)
- XBRL Updates --- http://faculty.trinity.edu/rjensen/XBRLandOLAP.htm#TimelineXBRL
Accounting Related
Resources
- AccountingNet is the
complete online resource for accounting professionals: Accounting
- Accounting and Financial Information
- BUSINESS RESOURCES
- Accounting Net - Your Internet Link to
the Accounting World
-
CPA Online: Your source for Accounting
Information on the Internet
- Bob Jensen's Vendor Database
(this list is outdated!)
- Course Resources
- CyberCpa - Resources
- Jensen & Sandlin Survey of Accountancy Education Programs
(Outdated)
- Jensen & Sandlin Survey of Commerical Learning Materials in
Accounting (Outdated)
- K2 Enterprises Accountants Hotlist
- Site Seeker
- Home Page for MicroMash
-
Accounting Software ---
https://en.wikipedia.org/wiki/Accounting_software
2018: Best Inventory Management Software with
Accounting ---
https://www.accountingweb.com/community/blogs/stevenhgallagher/best-inventory-management-software-with-accounting?source=ei081518
Enter "cloud software" AND "accounting at
https://www.google.com/advanced_search
Enter "cloud software" AND "accounting at
https://www.bing.com/
Cloud-Based Accounting Software
---
https://softwareconnect.com/lp/36104306106/?k=%2Bcloud%20%2Baccounting%20%2Bsoftware&mt=b&p=1t2&n=g&cp=1493178641&g=57927740776&ac=285345733657&ae=&tg=kwd-19493024904&geo=9002382&dt=c&dm=&cs=&gclid=EAIaIQobChMI05Dp5-Dv3AIVwrXACh0pTw-EEAAYAiAAEgLstvD_BwE
July 2014
The CFO Guide to Budgeting Software: 10 Key Elements Companies Should Look
For ---
Click Here
http://pages.cfo.com/Centage---Budgeting-Software_download.html?mkt_tok=3RkMMJWWfF9wsRojuqnAZKXonjHpfsXx6%2B4rW6Cg38431UFwdcjKPmjr1YcHScd0aPyQAgobGp5I5FENTrDYUKhrt6EPWQ%3D%3D
From the CPA Newsletter on
September 4, 2014
CPA practitioners rate their tax preparation software
http://r.smartbrief.com/resp/gbwLBYbWhBCJdbmnCidKtxCicNZefG?format=standard
Likes, dislikes, technical support and more -- CPA tax practitioners
once again this year share their assessments of the leading programs
for preparing and filing tax returns on behalf of clients. Extensive
tables and analysis give users' responses for eight products. A link
from the article provides free online access to still more detailed
results and information.
Journal of Accountancy print issue
(9/2014)
Bob Jensen's
neglected threads on accounting and tax software ---
http://faculty.trinity.edu/rjensen/Bookbob1.htm#SoftwareAccounting
Worldwide Directory of Accountants and Consultants ---
http://www.searchsystems.net/list.php?nid=62
Bob Jensen's helpers on how choosing professional advice ---
http://faculty.trinity.edu/rjensen/fees.htm
Information Systems Audit and Control Association and Foundation
Web (ISACA) site --- http://www.isaca.org/
Electronic Commerce: http://faculty.trinity.edu/rjensen/ecommerce.htm
Assurance Services: http://faculty.trinity.edu/rjensen/ecommerce/assurance.htm
-
- How CPAs Rated Their Tax Software ---
http://www.journalofaccountancy.com/issues/2016/aug/2016-tax-software-survey.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=01Aug2016
Find Accounting Software (commercial site) ---
http://findaccountingsoftware.com/
Audit Analytics ---
http://www.auditanalytics.com/0002/
A Premium Audit Industry Market Intelligence
Service Audit Analytics has information on over 20,000 public
registrants and over 1,500 audit firms. It is the most comprehensive
market intelligence tool for the audit industry available today.
AuditAnalytics.com currently offers over 60 data fields to its users.
Access to this data is available as on-line user subscriptions, as
enterprise data feed subscriptions, and in custom reports.
Huron is the
main source of restatement statistics ---
http://www.huronconsultinggroup.com/
Gerald Trite's great set of
links ---
http://iago.stfx.ca/people/gtrites/Docs/bookmark.htm
Online Magazine (for Information Professionals) ---
http://www.onlineinc.com/onlinemag/index.html
ONLINE is written for Information
Professionals and provides articles, product reviews, case studies,
evaluation, and informed opinion about selecting, using, and managing
electronic information products, plus industry and professional
information about online database systems, CD-ROM, and the Internet.
This site contains selected full-text articles and news from each
issue of the magazine. Direct letters to the editor to Marydee Ojala
(
Marydee@xmission.com ). If you are interested in writing for
ONLINE, please see the Authors' Guidelines.
-
-
-
Links to Journals on
Artificial Intelligence
American Accounting
Association Special Interest Group
Brown and O'Leary
Tutorial
Gal and Steinbart
Bibliography of AI
Literature (With Updates)
A. B. I. S. A. (index)
Finance and Investment Links
(Neural Networks)
WebBots
MultiLogic (EXSYS Expert Systems Software)
- Accounting Professional Site
Links
The CPA Team
http://www.cpateam.com/
Electronic Commerce ---
http://faculty.trinity.edu/rjensen/ecommerce.htm
Assurance Serivices ---
http://faculty.trinity.edu/rjensen/ecommerce/assurance.htm
(Including SysTrust, WebTrust, Truste, BBB, etc.)
- For Eldercare
Information
www.elderweb.com
Impact of
Technology
New Opportunities
Megatrends
Range of
Services
Site Map
AICPA Discussion Forum
AICPA Feedback
PC Meter Tackles Web
Measurement (Accounitng Assurance Services)
CPA
WebTrust Slides
Computer Security Issues
Introduction to Internet Security
AICPA CPE Course
The Capability Maturity Model (CMM) For
Software
Deloitte & Touche Risk Management
& Control: Visual Assurance
-
"The Business of Bankruptcy:
CPAs can't make a bad economy go away, but they can provide value to clients on
the ropes," y Victoria Zunitch and Michael Hayes, Journal of Accountancy,
February 2002, pp. 35-39 ---
http://www.aicpa.org/pubs/jofa/feb2002/zunitch.htm
EXECUTIVE
SUMMARY |
A
CPA FIRM WITH A CLIENT filing for bankruptcy has
a responsibility to serve the client as well as an
opportunity to compete for some of the work on the
case—and through it develop a specialty. The need for
bankruptcy services is expected to grow for a while.
CPAs
SOMETIMES ARE THRUST into the field when a client
goes broke, but a firm that has time to plan can develop
the niche strategically. The bulk of bankruptcy work comes
from attorney referrals.
A PERUSAL
OF THE PUBLIC RECORDS of your local bankruptcy
court and the U.S. Trustee Office will identify the
accountants, lawyers, trustees, examiners and other
advisers who are players in your market.
THE
EXACTING BILLING requirements of the court affect
every novice in bankruptcy work and are a continual
challenge even for seasoned practitioners. CPAs are at
minimum risk because the court’s first administrative
priority is to cover the expenses of a bankruptcy.
DURING A
BANKRUPTCY, debtors, creditors’ committees,
trustees and other entities need CPA services. A firm
should look first for clients that need services it
already provides, such as tax preparation or monthly
reports.
CONFLICT-OF-INTEREST
CONSIDERATIONS usually require the work to be
parceled out to several accounting firms, which means
attorneys are always looking for new CPAs with whom to
work. |
VICTORIA
M. ZUNITCH is a freelance business writer based in New
York. Her e-mail address is
VZwriter@hotmail.com
MICHAEL HAYES is a senior editor on the JofA. Ms.
Hayes is an employee of the AICPA and her views, as
expressed in this article, do not necessarily reflect the
views of the Institute. Official positions are determined
through certain specific committee procedures, due process
and deliberation. |
From Smart Stops on the Web, Journal of Accountancy,
February 2002, Page 25 ---
http://www.aicpa.org/pubs/jofa/feb2002/news_web.htm
Intro to
Bankruptcy Law
www.bankruptcylawinstitute.com
This site offers information on Chapter
7, Chapter 11 and Chapter 13 bankruptcy law, forms and court
filing procedures. Users can access online tutorials on the
following topics: types of bankruptcy, the structure of bankruptcy
law, exemption and property law, and how to calculate equity.
Bankruptcy-Law
Links
www.agin.com/lawfind
The law firm Swiggart & Agin, LLC, in
Boston hosts the Bankruptcy Lawfinder, offering users related
information and resources. Site sections include courts and cases,
regulations and statutes. The bankruptcy law resources section
includes links to the American Bankruptcy Institute, a directory
of companies in Chapter 11 proceedings and the Center for Debt
Management.
Peachtree Accounting has a short new name and huge new prices
"Sticker Shock Awaits Sage 50/Peachtree Payroll Service Users,"
by David Ringstrom, AccountingWeb, April 16, 2013 ---
http://www.accountingweb.com/article/sticker-shock-awaits-sage-50peachtree-payroll-service-users/221587?source=technology
The 2014 version of Sage 50, formerly
known as Peachtree Accounting, is available for purchase now. As
a result, certain users who rely on the payroll subscription are
going to experience sticker shock in the near future.
Historically, you could purchase a Sage 50/Peachtree Accounting
product and pay an additional fee for the annual payroll service
that makes it easy to calculate withholding taxes. As long as
your accounting software was one of the three most recent
versions, the annual payroll service typically cost around
$300/year. Such users are about to see their annual costs
increase by a factor of two, three, or even more.
For several years, Sage has offered an
optional Business Care program that entitled users to priority
support and automatic program upgrades. This program is now
mandatory if you want to process payroll in the software. The
Sage Business Care program is being offered at three levels:
Silver Gold Platinum
The Silver plan offers unlimited
support, annual product upgrades, and the Business Intelligence
feature that allows you to analyze your accounting data in
Microsoft Excel. However, if you wish to process payroll within
Sage 50, you must sign up for the Gold or Platinum programs. The
Gold program allows you to process payroll for up to fifty
users, while the Platinum program offers unlimited payroll as
well as priority access to a dedicated support team that offers
appointment scheduling.
Business Care is an annual
subscription, which means that rather than buying the software
and sitting out a couple of upgrade cycles, you must continue
your Business Care subscription year after year in order to
process payroll in Sage 50.
Sage doesn't disclose pricing for the
Gold or Platinum programs on its website, because the pricing
varies based on which version of Peachtree/Sage 50 you're
currently using and the number of simultaneous users you
require. In general, the first year of business care will be at
a higher price, with savings each year for annual consecutive
renewals. As a point of reference, a Silver Business Care
subscription for a three-user license for Peachtree Complete
Accounting is $669/year. This doesn't include payroll, so it
means your ongoing annual expense will likely be at least
$800/year, year-in, year-out, as opposed to the $300 or so that
you could formerly pay to add a payroll subscription.
Continued in article
There is a somewhat useful 2011 Peachtree versus Quickbooks site at
http://blog.softwareadvice.com/articles/accounting/peachtree-vs-quickbooks-1062211/
Pricing comparisons before April 2013 are probably out of date.
Helping Community College Graduates Find Careers
The Community-College Employer Connection ---
https://www.brookings.edu/podcast-episode/the-community-college-employer-connection
Bob Jensen's Threads on Professional Practice,
Fees, Choosing Accountants, Financial Advisors, and Consultants ---
http://faculty.trinity.edu/rjensen/fees.htm
www.legal-definitions.com
CPAs who need help deciphering “lawyerspeak” can
find concise definitions of legal terminology at this e-stop as well
as the meaning of general business terms such as bankruptcy.
www.commerce-database.com
Need to know the difference between an act of
God and an act of nature? The legal terms section of
this online business dictionary defines them as one and the same.
The Commerce Database categorizes words into separate business and
legal dictionaries: The business one offers categories such as
accounting.
www.legal-database.com
CPAs interested in legal topics such as bankruptcy,
civil rights, employment, labor and tax laws can find various terms
explained in the articles section for each category at this Web
stop. In addition visitors can register for free monthly newsletters
on bankruptcy, employment, family and tax law.
See also
Small Business Helpers
Fees and Professionalism
Message from FERF on February 24, 2004
Auditor
Fees
An FEI
member recently asked research as to whether a database exists
of how much audit firms charge in audit fees relative to size of
clients and billable rates per hour.
FERF
researchers found information broken down by company size in the
recent FEI Sarbanes-Oxley Section 404 survey results issued
earlier in February
http://www.fei.org/news/404_survey.cfm.
Although billable rates are not given, an excel table details
incremental audit fees for the Section 404 attestation and the %
increase this fee represents of their current audit fee. Various
groupings of responses are given by size of company based on
revenue.
In
April 2003, FEI's Committee on Corporate Reporting (CCR)
surveyed its members on 2002 audit fees. Twenty-five companies
with total US assets of between $0.4 billion and $1,097 billion
responded. Findings and an excel table are available under
Finance Tools at
http://www.fei.org/financetools/audit_fee.cfm
Aspen
Publishing recently released the 5th edition of
"Professionals Guide to Value Pricing." The book
discusse related value pricing vs. audit firm hourly rates. A
description of the book can be found at:
http://www.aspenpublishers.com/Product.asp?catalog%5Fname=Aspen&category%5Fname=&product%5Fid=0735543178&Mode=SEARCH&ProductType=M.
Bob Jensen's guides to fees and related matters
are at http://faculty.trinity.edu/rjensen/fees.htm
-
Services Offered by Professional
Accounting Firms (including how to find them) ---
http://faculty.trinity.edu/rjensen/fees.htm#ServicesOffered
From Smart Stops on the Web, Journal of Accountancy, July 2007 ---
http://www.aicpa.org/pubs/jofa/jul2007/news_web.htm
WEALTH MANAGEMENT |
|
SECURING A REPUTABLE BROKER
www.nasd.com/brokercheck
The NASD has answered the calls of investors looking for
background information on potential financial service
providers. The organization’s BrokerCheck Program lets
users research current or formerly registered securities
firms, individual brokers and regulated Investment
Adviser firms. It also provides a comprehensive 10-year
business and licensure history and list of disclosure
events, including criminal actions, customer complaints
and disciplinary actions by regulators against the firm
or broker. Investors receive an electronic disclosure
report as well as access to other educational services,
including the Professional Designation Database and
state disclosure programs.
BECAUSE YOU’RE WORTH…MORE
www.freemoneyfinance.com
Whether you’re living on a student’s budget or a CFO’s
salary, Free Money Finance has innovative ideas for
increasing net worth, budgeting and maximizing
retirement savings that you can immediately put into
practice. On Mondays, check out “Star Money Articles,” a
posting of news and tips from several of the Web’s
popular personal finance sites. Take a few minutes on
Fridays to read “One Year Ago,” popular posts from the
prior year, to jump-start a frugal weekend.
THE
BENEFITS OF TAX KNOWLEDGE
www.irs.gov/retirement
Visit this Smart Stop for the
latest tax news and information affecting the employee
plans community. CPAs can search for resources on
employee plans (EP) examinations and enforcement,
retirement plans, benefit audits and correcting EP
errors. Click on the “EP/Forms/Pubs/Products” link for
access to PDF versions of EP forms and publications,
plus in-depth instructions for form 5500, Annual
Return/Report of Employee Benefit Plan, and form
5330, Return of Excise Taxes Related to Employee
Benefit Plans.
NOTHING IS
CERTAIN BUT…
www.deathandtaxesblog.com
Visit Chicago-area attorney Joel
Schoenmeyer’s Web site to brush up on topics straddling
the lines between law, accounting and wealth management.
Death and Taxes—The Blog offers estate planning and
administration news and commentary, plus coverage of
legal issues about real estate, gift and income taxes,
trusts and charitable giving. |
Bob Jensen's investment helpers are at
http://faculty.trinity.edu/rjensen/Bookbob1.htm#Markets
Audit Analytics
---
http://www.auditanalytics.com/0002/
A Premium Audit Industry Market
Intelligence Service Audit Analytics has information on over 20,000
public registrants and over 1,500 audit firms. It is the most
comprehensive market intelligence tool for the audit industry
available today. AuditAnalytics.com currently offers over 60 data
fields to its users. Access to this data is available as on-line
user subscriptions, as enterprise data feed subscriptions, and in
custom reports.
The FBI's Internet Fraud and Complaint
Center (IFCC FBI)
To thwart fraud on the Internet and terror in general, check in
and/or report to
http://www1.ifccfbi.gov/index.asp
- Bob Jensen's Threads on Accounting
Fraud ---
http://faculty.trinity.edu/rjensen/fraud.htm
Message from FERF on February 24, 2004
Fraud
Checklists
Another
FEI member responsible for a Sarbanes-Oxley 404 engagement
recently inquired about a "checklist that can be used at
the process level to help identify the types of fraud concerns
related to a specific process."
FERF
researchers found the following references:
An
Appendix to Statement on Auditing Standards No. 99,
Consideration of Fraud in a Financial Statement Audit (SAS 99),
provides examples of fraud risk factors. The appendix is
available at the AICPA website at:
http://www.aicpa.org/antifraud/business_industry_govt/assessing_organization_vulnerability/identify_assess_risk/38.htm
The
Association of Certified Fraud Examiners provides a fraud
prevention checkup that can be used to assist in determining an
"entity's vulnerability to fraud."
http://www.cfenet.com/pdfs/FrdPrevCheckUp.pdf
In
January 2003, the Institute of Internal Auditors conducted a
survey on red flags used to detect fraud. Though the survey is
closed, the text can be used as a checklist.
http://www.gain2.org/redflags.htm
Somewhat
related to the issue of fraud, Mutual Interest published an
article about SAS 99 and fraud:
http://www.auditnet.org/articles/SAS%2099%20Friend%20or%20Foe.PDF
FERF
also wrote an article on fraud detection that will be published
in the March/April 2004 issue of FE Magazine that will soon be
available at
http://www.fei.org/mag/.
Bob Jensen's main fraud links are at
http://faculty.trinity.edu/rjensen/fraud.htm
-
Services Offered by Professional
Accounting Firms (including how to find them) ---
http://faculty.trinity.edu/rjensen/fees.htm#ServicesOffered
-
-
A great listing of URLs of companies selling
accounting systems software.
http://www.lib.polyu.edu.hk/electdb/DATAPRO/154-1.htm
Bob Jensen's AIS course ---
http://faculty.trinity.edu/rjensen/acct5342/acct5342.htm
SQL Ledger ---
http://www.sql-ledger.org/
other
-
-
Application Development Trends
SAP Homepage (Accounting Information Systems)
Microsoft Access Accounting Systems
-
Application Development Trends
(Information Systems, Databases)
ACCT 5342 Accounting Inrformation Systems
(Includes ACCESS links)
-
QueryTool (Databases, ODBC)
-
SnmpQL SQL Examples
-
Index of
/~jbarlow/dbclass/fall.95/ SQL examples/
-
InterBase SQL GROUP
BY
-
CS 265 - SQL
Examples MS Assexx
-
Technical Glossary
@IceNH
-
Microsoft Access
Health Care Solutions
-
A Metalanguage for
Describing Internet Resources
-
SAP R/3 Design Center [SAP]
PriceWaterhouse Coopers
-
DatatelHome Page
-
EDUCATIONSYSTEMS (SCT Education and Accounting
Information Systems)
-
CARSInformation Systems
-
PeopleSoft:Meet PeopleSoft
-
ASU
-
-
http://www.public.asu.edu/~cpaul/
-
Julie Smith David Homepage
-
ACC330: Accounting Information Systems at
Arizona State University
-
COURSE TECHNOLOGY
-
Joseph H. Callaghan, Thomas W. Lauer, and Eileen
Peacock
Oakland University's School of Business Administration
An AIS Curriculum Using a Model-Oriented, Tool-Enhanced (MOTE) Framework
See
http://www.rutgers.edu/Accounting/raw/aaa/facdev/teaching/submissions/callaghan.htm
The innovation consists of a curriculum, instructional strategy,
teaching approach, and a set of related teaching materials. Evidence of this
implemented innovation is composed of the following:
- An
Executive
Summary
- Several articles describing the innovation and its foundation
elements
- Attestations from academics, students, practitioners, and
employers
- Course syllabi for the three courses in the curriculum:
ACC 418/618, Computerized Accounting Information Systems
ACC 419/619, Accounting Information Systems: Design
ACC 480/680, Special Topics in Accounting Information Systems
- Examples of course materials used in the curriculum
- Data Modeling Case example Business Process Case example Sy's Fish
Case example PLACE Case
At its core, the MOTE approach aims to teach conceptual
understanding and skills in data and process modeling in an accounting context. Learning
these skills on a conceptual level is reinforced through the use of programmer development
software. These are software tools that support systems development from the model level
during systems analysis, through systems design, and to the completion of the development
life cycle and the construction of the system. The first two courses of our AIS curriculum
roughly follow these three phases, while the third course reiterates these phases in a
complex accounting context. For further information, see the
Executive
Summary for the innovation at
http://www.sba.oakland.edu/faculty/Callaghan/aisaward/AAA%20MOTE%20award.html
-
-
ACCT 5342 Accounting
Inrformation Systems
-
AAA IS/MAS Homepage
Study Web
-
http://www.isworld.org/isworld.html
-
Ernie. Your online business consultant.
-
Frank G. Duserick
(MIS and AIS Courses)
-
Darrell Walden at U.
of Richmond - Accounting Information Systems
-
Univeristy of
Waterloo - School of Accountancy - J.E. Boritz
-
AC3029 Accounting
Information Systems (AIS)
-
AAA IS/MAS Homepage
-
Ceil M. Pillsbury
-
AIS OnLine
-
EdWeb Home Page (Education, Recommended
by Ceil Pillsbury)
-
||-- webprofessor Amelia Baldwin at
Florida International University (Acccounting Information Systems)
-
Favorite Sites --
Accounting, AIS & MIS Students & Professionals
-
Here's Ernie
-
http://WWW.raptor.com/library/nstiss.glo.txt
-
Raptor Systems Security Library
-
SMAP 96 Homepage
-
The School of Information Systems
-
Infobyte Homepage
-
Infobyte Homepage (General Ledger,
Accounitng Education Site)
-
ISACA - Information Systems Audit and
Control Association (Accounting Information Systems)
-
Favorite Sites --
Accounting, AIS & MIS Students & Professionals (Shared Course Materials)
-
Favorite Sites --
Accounting, AIS & MIS Students & Professionals (Accounting and AIS Links)
-
Association for Information Systems
-
http://www.isworld.org/isworld.html
-
Datatel Home Page
-
Datatel : Products
(Microcosm Authoring Software)
-
Microsoft's COM
(Component Object Model)
-
InfobyteHomepage (Accounting, General Ledger Software)
-
AuditNet: Internet Resources for Auditors
-
Ernie. Your online business consultant.
-
AC3029Accounting
Systems
-
KenyonCollege - Academic Projects on the Kenyon Web
-
Chapters (Internet Guide for Accountants
by Kogan, Sudit, and Vasarhelyi)
The AIS/ICIS Placement Listings
-
OSU
-
-
AMIS Faculty Home
Pages
-
-
In the Classroom
-
-
Waleed Muhanna's
Home Page
-
Learning Insights (includes CFA paractice questions)
-
"Distance learning: The world of online training for
accountants," AccountingWeb, December 2007 ---
http://www.accountingweb.com/cgi-bin/item.cgi?id=103948
From Smart Stops on the Web,
Journal of Accountancy, November 2007 ---
http://www.aicpa.org/pubs/jofa/nov2007/smart_stops.htm
CONTINUING EDUCATION |
|
THE CPA
TOOLBOX
www.cpemarket.com
This Smart Stop is part of the National Association of State Boards
of Accountancy’s
www.nasbatools.com, which offers “tools for accountancy
compliance.” CPAs can search CPE course providers, the National
Registry of CPE Sponsor courses and quality assurance service
courses, plus click on “Pilot Test CPE Courses” to try out courses
for free. There’s also access to instructor resumes and in-house
course providers. Click on the state you’re licensed in to find
updated information on mandated continuing education requirements
and links to your state’s board of accountancy.
CREDITS ON THE GO
www.cchpodcast.com/partners/cchPodcast
Check this site for free CPE podcasts, available as streaming audio
or downloadable to your computer or audio player. Click on “Course
Catalog” to download available podcasts and their supplementary PDFs,
including a study guide and final exam questions. When you’re ready
to take the exam, enroll and purchase the credits—your exam grading
and certification is available immediately. Be sure to check if your
state’s board of accountancy accepts these CCH self-study courses by
clicking the “CPE Accreditation” link.
ASSESS YOURSELF
www.cpa2biz.com/CPE
Just starting your continuing education requirements? Test your
skills and training needs with the site’s “Competency
Self-Assessment Tool,” free for AICPA members, then search CPE
courses by topic, level, job area or format, including CD-ROM and
DVD. Check back often to see the month’s top sellers and new
releases or to download catalogs for the “CPE Direct” program and
“Staff Training Series.”
THE ROAD TO CPE COMPLIANCE
www.cpetracking.com
Can’t keep up with your CPE hours? Launched in 2006, this site keeps
accounting professionals and firms up-to-date on CPE hours and
compliance. Registered users can record CPE credits, which are then
compared to the requirements from each state’s board of accountancy
and regulatory agencies. The service also provides status reports by
jurisdiction and reporting period, as well as access to all of your
CPE records in one location.
|
Most accountancy associations,
firms, and many colleges also offer CPE courses.
Bob Jensen's threads on online training and
education are at
http://faculty.trinity.edu/rjensen/Crossborder.htm
-
Richard
Torian's Managerial Accounting Information Center --- http://www.informationforaccountants.com/
O'Keefe Accounting Library Searches
http://library.sau.edu/bestinfo/Majors/Accnt/accindex.htm
Services Offered by Professional
Accounting Firms (including how to find them) ---
http://faculty.trinity.edu/rjensen/fees.htm#ServicesOffered
Bob Jensen's Threads on Accounting Fraud, Forensic
Accounting, Securities Fraud, and White Collar Crime --- http://faculty.trinity.edu/rjensen/fraud.htm
Bob Jensen's
Threads
on Fees and Choosing Accountants, Financial Advisors, and
Consultants ---
http://faculty.trinity.edu/rjensen/fees.htm
- Accounting Professional Site
Links
The CPA Team
http://www.cpateam.com/
-
- CPAnet
http://www.cpanet.com/index.asp
-
Accountants
Directory - Database Search
THE LIST of CPA Firms
Welcome to NACUBO!
- Gerald Trite's great
set of links ---
http://iago.stfx.ca/people/gtrites/Docs/bookmark.htm
-
- AccountingWEB's Entrepreneur to Accountant Referral Network
(E.A.R.N.) program, matching the accounting and financial
needs of thousands of small businesses with the talent of the
AccountingWEB community.
http://www.accountingweb.com/item/39161
-
- Bob Jensen's Links
- American Association of Hispanic Certified Public
Accountants --- http://www.aahcpa.org/
-
Jensen & Sandlin Survey of U.S.
Accountancy Education Programs
-
E. Barry Rice, Loyola College in Maryland
-
ANet Home Page
ANet Australia home (International Accounting Network)
-
Wm. Dennis Huber's
Web Page
-
RAW Rutgers
Accounting Web Introduction
Locate a Lawyer with lawyers.com!
Information Systems Audit and Control Association and
Foundation Web (ISACA) site ---
http://www.isaca.org/
Professor Durler has a nice links page at
http://www.emporia.edu/~durlerge/links.htm
Public Accounting Report
has published its annual ranking of America's Top 100 Accounting
Firms, and it's no surprise that Andersen, last year's number five
ranked firm, is no longer on the list.
http://www.accountingweb.com/item/95611
- PricewaterhouseCoopers:
$8,056.5 million
- Deloitte
& Touche: $6,130 million
- Ernst
& Young: $4,485 million
- KPMG:
$3,171 million
- Grant
Thornton: $432.5 million
- BDO
Seidman: $353 million
- BKD:
$210.9 million
- Crowe,
Chizek & Co.: $204.7 million
- McGladrey
& Pullen: $203 million
- Moss
Adams: $163 million
"Second Six: Ready to Step Up?" CFO.com ---
http://www.cfo.com/specialreport/0,5487,564||A,00.html
As contributing editor Ed Zwirn reveals
in his article ''The
Second Six: Ready to Step Up?'', the demise of Andersen
and the advent of Sarbanes-Oxley have not been an unqualified
blessing for those firms that remain. And in ''Same
Straw, Smaller Back,'' Zwirn notes how new regulatory
burdens that fall heavily on smaller companies (the usual Group
B clients) may persuade many of them to go private.
The American Bar
Association is Giving Something Away for Free
ABA LawInfo.org ---
http://www.abalawinfo.org/
Your gateway to information on legal
topics that affect your daily life.
From the Scout Report --- Business.com
http://www.business.com/
The owners of this lucrative URL
address have sponsored a Web directory created by a "team
of 50 research analysts [that] has sifted through the Web to
find relevant sites for our handcrafted Directory." All
Websites in this 30-category directory have been annotated. The
annotations, however, tend to be very terse and a bit vague.
First time users are encouraged to skim over the excellent site
guide, which gives a step-by-step manual for using the site as
well as in-depth explanations of the terminology and taxonomy.
-
The National Network
of Accountants homepage is at
http://www.nnaplan.com/
AAA
-
-
American Accounting
Association (AAA)
Accounting
Coursepage Exchange (ACE) - American Accounting Association (AAA)
Teaching and
Curriculum Section Home Page
-
Public Interest
Section of the AAA
-
AAA IS/MAS Homepage
Globalization Strategic Alliances
Roundtable (GSAR), Berlin, Germany, June 22, 2001 ---
http://www.cs.trinity.edu/~rjensen/GSAR2001/000start.htm
AICPA
-
- e-Commerce and e-Business Helpers for Accountants
---
http://faculty.trinity.edu/rjensen/ecommerce.htm
-
AICPA American Institute of Certified
Public Accountants
AICPA Journal of Accountancy
AICPA The Vision Process
-
AICPA AICPA Code of
Professional Conduct
-
AICPA NewsFlash! - 9/16/97 - AICPA
Launches CPA WebTrust Electronic Commerce Seal
-
AICPAAICPA
Implementation Initiatives on SAS No. 82
-
AICPARecently-Issued
Auditing Standards and Interpretations
-
AICPAOnline Policies and Copyright Information
-
AICPAHome Page
-
CPAtechonline: Tech News
(Accounting, Auditing, Tax, Computers, AIS)
-
PronouncementsHaving Current and Future Effective Dates
-
AICPA AICPA Online Audio/Video Library
-
EAA
-
-
European
Accounting Association Home Page
EAA 96 Complete
Index of papers
-
Index of EAA 96 by
Theme Reference - ATH
-
IASB (formerley
IASC)
-
-
IASB - Web Site
The IASB announced that international accounting IASC standards will now be available on
CD-ROM at http://www.iasc.org.uk/news/cen8_065.htm
.
IYou may also try
http://extranet.pw.com/PWRUpdates.htm
-
IOSCO Home Page
-
IFAC
IFAC - International
Federation of Accountants
The Internet and Distance Learning in Accounting EducationIFAC
International standards are also available along with accounting and auditing standards in
various nations are also available on the PriceWaterhouse Coopers
Compario at
http://www.pwcglobal.com/gx/eng/about/svcs/comperio/
FASB
-
FASB Home Page
International standards are also available along with accounting and auditing standards in
various nations are also available on the PriceWaterhouse Coopers
Compario at
http://www.pwcglobal.com/gx/eng/about/svcs/comperio/
-
There are no free copies of any FASB standards, because sales
of those standards are main sources of revenue to the FASB. My
advice is to contact Pricewaterhouse Coopers and subscribe to
their PW Researcher that contains all standards for a number of
nations, the IASC international standards, and all FASB
standards. You can get this on the PW Researcher CD-ROM that is
updated as new standards and interpretations come along. FAS 52
is one of those standards. One website for the PW Researcher
is
http://instruction.bus.wisc.edu/jfuhrmann/pwr/PW%20Researcher%20Guidelines.html
You might also
try
http://extranet.pw.com/PWRUpdates.htm
The other alternative is to order FASB standards directly
from the FASB at
http://www.rutgers.edu/Accounting/raw/fasb/public/index.html
-
Others
-
-
ACBSP Association of Collegiate Business
Schools and Programs
-
Associated Colleges of the South (ACS)
Palladian Fall 1998
-
Accounting Related
Resources
- American Association of Hispanic Certified Public
Accountants --- http://www.aahcpa.org/
The Institute of Chartered
Accountants in England and Wales Links Page
http://www.icaew.co.uk/link.ht
- International standards are also available along with accounting and auditing standards in
various nations are also available on the PriceWaterhouse Coopers
Compario at
http://www.pwcglobal.com/gx/eng/about/svcs/comperio/
-
-
Jensen & Sandlin Survey of U.S. Accountancy Education
Programs
-
The Institute of Internal Auditors
(IIA)
Internal Auditing World Wide Web (IAWWW)
-
Associationof Certified Fraud Examiners Home Page
The Institute of Financial Accountants (United Kingdom)
-
Prologueto Report to the Nation on Occupational Fraud and
Abuse (President Clinton)
-
AACSB Home Page
ACBSP (Association of Collegiate Business Schools and Programs )
Palladian Fall 1998
-
Association of Collegiate Business
Schools and Programs (ACBSP)
-
Associated Colleges of the South
-
ACCOUNTING RESOURCES
ON INTERNET
-
AICPA Home Page
-
American Accounting
Association Homepage
-
AMERICAN BAR ASSOCIATION
-
Arizona Society of CPAs
-
Center for
Educational Technology (CETA)
-
Certified Management Accountants (Canada)
-
CPA WIRE - home page for the California
Society of CPAs
-
Global Window Main
Menu (Business Schools and Culture of Japan)
-
Illinois CPA Society Members Home Page
-
Institute of
Management Accountants (IMA) ---
http://www.imanet.org/
-
MACPA Online
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MNCPA
-
National Society of Accountants
(Association)
-
Oklahoma Society of CPAs
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PICPA - Pennsylvania Institute of CPAs
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Professional Associations Site Seeker
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The IIA Home Page
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The Ohio Society of CPAs
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TSCPA
-
Upcoming Workshops
(ACS Associated Colleges of the South)
-
Utah Association of CPAs
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CPA Online: Your source for Accounting
Information on the Internet
-
Career Bookmarks and
Threads
2019 Trends in in the supply of accounting
graduates and the demand for public accounting recruits ---
https://www.aicpa.org/content/dam/aicpa/interestareas/accountingeducation/newsandpublications/downloadabledocuments/2019-trends-report.pdf?utm_source=mnl:cpald&utm_medium=email&utm_campaign=06Sep2019
Keep in mind that there are many accountants who are not "public
accountants" (think of accounting careers in government, business firms,
schools, etc.). Having said this, many (certainly not most) of those
"non-public accountants" commenced their post-graduate careers for a
time as public accountants before going non-public. And not all public
accountants are Certified Public Accountants (or chartered accountants)
such as all those accountants and accounting firms who offer tax return
preparation services but are not licensed to conduct audits ---
https://en.wikipedia.org/wiki/Certified_Public_Accountant
Key insights
Accounting
Enrollments Total projected accounting enrollments are down 4%
from the highs of 2016, but are still among the highest on
record. Master’s enrollments are down 6% from 2016.
Racial/ethnic diversity has increased in the 2017-18 academic
year. Universities have reported increases in Hispanic or Latino
enrollees of 3 and 8 percentage points at the bachelor’s and
master’s levels, respectively. Seventy-two percent of bachelor’s
of accounting programs and 65% of master’s of accounting
programs expect to have the same or higher enrollment in 2019.
Accounting Graduates
Projected accounting graduates trended downward in the 2017-18
academic year, with decreases of 4% at both the bachelor’s and
master’s levels and overall. In 2018, female accounting
graduates outnumbered male graduates at the master’s level.
Racial/ethnic diversity has increased in accounting graduates,
with a 7 percentage point increase in Hispanic or Latino
accounting graduates.
Hiring In 2018, new
hires assigned to audit-related services increased by 4
percentage points, while new graduates assigned to taxation
declined by 4 percentage points. Hiring of new accounting
graduates slowed 11%. Across the last two Trends reports, we
have experienced an approximate 30% decline in hiring of new
accounting graduates. Non-accounting hires as a percentage of
all new graduate hires are up 11 percentage points to 31%. See
footnote for more information.
Hiring Expectations
Of firms that hired one or more accounting graduates in 2018, 58%
expect to hire the same number or more in 2019. Ninety percent
of all U.S. CPA fi rms expect to have the same number or more
CPAs on staff in 2019.
CPA Examination The
number of CPA Exam takers increased in 2015 and 2016 in
preparation of the new CPA Exam that launched in April 2017. CPA
Examination candidates decreased 7% between 2017 and 2018. The
number of CPA Exam candidates who passed their 4th section of
the exam decreased 6% between 2017 and 2018.
Some Jobs Nobody Knew About Until 2020 ---
https://www.businessinsider.com/linkedin-emerging-jobs-in-high-demand-in-2020-2019-12?utm_source=Sailthru&utm_medium=email&utm_content=BIPrime_select&utm_campaign=BI
Prime 2020-04-08&utm_term=BI Prime Select
Jensen Comment
Actually some of the jobs listed were hot before 2020 and may be
temporarily not so hot because of the pandemic.
There are two things to consider when choosing a career ---
opportunity versus security. For example, the hot jobs in large
accounting firms before 2020 were in consulting whereas the most secure
jobs were, and still are, in auditing and tax --- those careers we
really call "accounting careers." Everybody suspects consulting careers
in accounting firms will bounce back (maybe slowly) after the 2020
pandemic, but auditors and tax accountants have the most secure jobs
during 2020. Business firms still are required to have audits and file
tax returns during lockdown. They are not required to hire consultants
in these hard times.
Another example is academia. A small proportion of accountants (less
than 300 per year) leave the real world and enter accounting doctoral
programs. Many do so knowing that they will be making a lot less 20
years from now as college professors than if they commenced their own
accounting firms that are strategically placed in terms of services and
geography. There's a whole lot of opportunity that comes with starting
up an accounting firm, but there's no tenure security like the security
enjoyed by accounting professors.
For example, I started out my career with the largest CPA firm, then
called Ernst & Ernst, in Denver. With the training and experience I was
getting from E&E I seriously considered opening my own CPA firm in Aspen
back when Aspen was a decadent mountain town filled with decrepit wooden
houses --- houses renting out beds for $1.75 per night during ski week
ends. I don't know if my startup firm would've been a
success in Aspen, but I have daydreams that I might well have retired as
a multi-millionaire.
In reality I chose the secure path and retired comfortably after 40
years as an accounting professor. I've no regrets, because I've never
really had to guts to gamble big time.
While on the faculty of Trinity University one of my colleagues did
not get tenure. He then started his own tax and audit firm in San
Antonio and eventually retired (I'm guessing here) twenty times
wealthier than me. Sigh!
Chamber of Commerce Guide to Scholarships From Various Sources ---
https://www.chamberofcommerce.org/best-college-scholarships
Racial Profiles of Accountants in the USA (does not include
accountants of color other than African Americans)
There are 1,762,000 accountants and auditors in the United
States for the year 2008. They represent 1.2% of the total 145,362,000 employed
Americans for the same year. 61.1% of American accountants and auditors are
female while 10.2% are Asian. This data is based on the The 2010 Statistical
Yearbook of the United States Census Bureau ---
http://infomory.com/numbers/number-of-accountants-in-the-us/
For updates see
https://www.census.gov/library/publications/time-series/statistical_abstracts.html
Note that not all "accountants" even go to college. especially
those trained to do some accounting functions (think bookkeeping) on the job. To
sit for the CPA examination virtually all candidates now must have five years
(150 semester credits) including required courses in accounting, auditing,
ethics, and business.
Overall participation of African-Americans in the
accounting profession continues to be low. According to the U.S. Bureau of Labor
Statistics (BLS), African-Americans represent 12.1% of the employed workforce
but only 8.2% of the accountant and auditor workforce ---
https://www.journalofaccountancy.com/issues/2019/jan/challenges-continue-for-african-american-accountants.html
Out of 650,000 CPAs in the U.S., an estimated 5,000 are
black, according to the National Association of Black Accountants (NABA). The
number of black accountants has changed little in the past two decades while the
number of their Asian and Hispanic colleagues has grown to more than 12% and 7%
of the field ---
https://news.bloombergtax.com/financial-accounting/fifty-years-little-progress-for-black-accountants
The first African American CPA was John Wesley Cromwell,
Jr., licensed in 1921. John went on to lead a very successful career after he
became the controller of Howard University in 1930
http://gordoncpablog.wordpress.com/2009/04/10/56/
Jensen Comment
When I was Chair of the Accounting Department at Florida State University
(1978-1982) there were two major university accounting programs in Tallahassee
--- FSU and Florida A&M. The FSU program was heavily geared toward preparing
students for the CPA examination, and we did have African American Accounting
majors in the FSU program who prepared for and did become CPAs. The Florida A&M
(one of the better-known historically black universities) program at the
time was not geared to preparing accounting majors to take the CPA examination.
Accounting majors at Florida A&M usually had corporate apprenticeships to become
corporate accountants rather than CPAs. These accounting student apprenticeships
included major corporations like IBM and Exxon that gave a significant amount of
money to historically black universities in general.
I mention this because I think most historically black
universities (certainly not all like Howard University) at the time modeled themselves after Florida A&M. I think this
reflects African American career tracks in accounting that bypassed the CPA
examination entirely. African Americans aspiring to be CPAs mostly chose other
universities like FSU.
Footnote: I've not followed how Florida A&M and other
historically black universities changed their accounting curricula and goals
since 1982
The PhD Project --- http://www.phdproject.org/
Since 1994, The PhD Project has more than tripled
the number of minority business school professors...from 294 to over 960. These
individuals are inspiring and encouraging a new generation of business
professionals. Click here to learn more about our fifteen years of achievements,
real insights on the journey to a PhD degree and the professors who are making a
big impact.
Are you ready to be the next role model? Currently,
The PhD Project has 400 minority doctoral student members pursuing their dream.
Like you, they were professionals or recent grads satisfying their quest for a
high level of achievement and answering the call to mentor. With an expansive
network of support, The PhD Project is now helping them prepare for success in
academia.
Whether you become involved as a doctoral student,
professor, participating university, or supporting organization...just become
involved. Learn more by visiting the links on the left.
Participation in The PhD Project is available to
anyone of African-American, Hispanic American and Native American descent who is
interested in business doctoral studies.
Jensen Comment
The PhD Project commenced in the KPMG Foundation under the guidance of Executive
Partner Bernie Milano who increasingly devoted more time, money, and sweat to
raise money from other accounting firms and from corporations. It has since
expanded beyond accounting doctoral programs into other business disciplines.
Above and beyond helping minority students get into selected doctoral programs,
Bernie has been dogged about trying every which way to see them to the
graduation day endings when a wide array colleges in literally every part of the
world are eager to hire them. These students have many more hurdles to cross
than most other doctoral students, and Bernie's Dream is to help them across the
biggest hurdles without making it any easier for them then all other doctoral
students.
Most importantly, the salting of these graduates around the world as role models
is increasingly vital to inspiring undergraduate and even K12 minority students
to aspire to become practicing professionals and/or doctoral students
themselves. These role models are living proof that Berne's Dream can become
their dream.
Thank you Bernie, KPMG, and the many other accounting firms and corporations
have made Bernie's Dream come true.
How doctoral programs can help minority candidates
Video on the PhD Completion Program --- http://www.youtube.com/watch?v=zWtUTZk1w4Q
Also read about the efforts of the Bill and Melinda Gates Foundation --- Click
Here
Added Jensen Rant
Often potential minority candidates for accounting doctoral programs are CPAs.
They are strong accounting candidates that are attracted to accounting and
turned off by the heavy mathematics, statistics, and econometrics years of study
in accountancy doctoral programs that have almost no accountancy. It would help
greatly if some of our leading doctoral programs would open up paths of study
other than "accountics."
Alternative study and research paths could include paths of case method and
field research. Those graduates may never publish in The Accounting Review (which
now publishes zero case and field research studies according to the latest
report of the TAR Editor), but there are research journals that will publish
case and field research studies.
My rants ad nauseum on the narrow mindedness of present accountics
doctoral programs are shown at ---
http://faculty.trinity.edu/rjensen/theory01.htm#DoctoralPrograms
In his first President's Message, Gary Previts mentions the Plumlee report on
the dire shortage of accountancy doctoral students and provides a link to the
AAA's new site providing resources for research and experimentation on "Future
Accounting Faculty and Programs Projects" --- http://aaahq.org/temp/phd/index.cfm
Note especially the Accounting PhD Program Info link with a picture) and the PhD
Project link (at the bottom):
Welcome to the preliminary posting
of a new resource for the community participating in and
supporting accounting programs, students, faculty, and
by that connection practitioners of accounting. We plan
to build this collection of resources for the broad
community committed to a vital future for accounting
education. This page is an initial step to creating a
place where we can come together to gather resources and
share data and ideas.
New Research Projects by the AAA on the Trends and
Characteristics of Accounting Faculty, Students,
Curriculum, and Programs
Part I:
Future of Accounting Faculty Project (Report
December, 2007)
Part II: Future of Accounting Programs Project
Part I will
describe today's accounting academic workforce, via
demographics, work patterns, productivity, and
career progression of accounting faculty, as well as
of faculty in selected peer disciplines using data
from the national survey of postsecondary faculty (NSOPF)
to establish trends, and a set of measures will be
combined to benchmark the overall status of
accounting against (approximately) 150 fields. This
project will provide context and data to identify
factors affecting the pipeline and workplace.
Part II will
focus on expanding understanding of the
characteristics of accounting faculty, students, and
accounting programs, and implications of their
evolving environment. The need for the Part I
project illustrates how essential it is for the
discipline and profession of accounting that we
establish a more standard and comprehensive process
for collecting, analyzing, and reporting data about
accounting students, doctoral students, faculty,
curriculum, and programs.
More Resources
on the Changing Environment for Faculty:
The Reshaping of America's Academic Workforce
David W. Leslie, TIAA-CREF Institute Fellow
The College of William and Mary
TIAA Institute Research Dialogue Series, 2007
Jim Hasselback's* 2007 Analysis of Accounting
Faculty Birthdates
*Copyrighted – requests for use to J. R. Hasselback
- Among U.S.
Accounting Academics -- 53.4% are 55 or older
From the Integrated
Postsecondary Education System (IPEDS)
- 34.8% of all
full-time faculty in the U.S. are
non-tenure-track -- nearly 2 in 5 of all
full-time appointments
- Between 1993
and 2003 the proportion of all new full-time
hires into "off-track" appointments increased
each year from 50% to nearly 3 in 5 (58.6%)
- Reported in J.
Schuster & M. Finkelstein (Fall, 2006). "On the
Brink: Assessing the Status of the American
Faculty," Thought & Action 51-62.
Supply and
Demand for Accounting PhDs
American Accounting Association PhD Supply/Demand
Resource Page
A collection of resources, links, and reports related to
the pipeline of future Accounting faculty. Highlights
include:
- Report of the AAA/APLG
Committee to Assess the Supply and Demand of
Accounting PhDs
- Link to the
Doctoral Education Resource Center of AACSB
International (Association to Advance Collegiate
Schools of Business)
- AICPA's Journal of
Accountancy's article "Teaching for the Love of It"
Deloitte
Foundation Accounting Doctoral Student Survey
Survey Results (Summer, 2007)
Data collected by survey of attendees of the 2007
AAA/Deloitte J. Michael Cook Doctoral Consortium
The PhD Project
and Accounting Doctoral Students Association
The PhD Project is an information clearinghouse
created to increase the diversity of business school
faculty by attracting African Americans, Hispanic
Americans and Native Americans to business doctoral
programs and by providing a network of peer support.
In just 12 short years, the PhD Project has been the
catalyst for a dramatic increase in the number of
minority business school faculty—from 294 to 842,
with approximately 380 more candidates currently
immersed in doctoral studies.
The PhD Project Accounting Doctoral Students
Association is a voluntary association offering
moral support and encouragement to African-American,
Hispanic-American, and Native American Accounting
Doctoral Students as their pursue their degrees and
take their places in the teaching and research
profession, and serve as mentors to new doctoral
students.
PhD Project Surveys of Students, Professors, and
Deans
Results of a survey among students to understand the
impact of minority professors on minority and
non-minority students.
Accounting Firms
Supporting the AAA and Accounting Programs, Faculty, and
Students
Related
Organizations Sharing Interest in Accounting Faculty and
Programs
|
|
Gender Profiles of Accountants in the USA
There are 1,762,000 accountants and auditors in the United
States for the year 2008. They represent 1.2% of the total 145,362,000 employed
Americans for the same year. 61.1% of American accountants and auditors are
female while 10.2% are Asian. This data is based on the The 2010 Statistical
Yearbook of the United States Census Bureau ---
http://infomory.com/numbers/number-of-accountants-in-the-us/
For updates see
https://www.census.gov/library/publications/time-series/statistical_abstracts.html
Note that not all "accountants" even go to college. especially
those trained to do some accounting functions (think bookkeeping) on the job. To
sit for the CPA examination virtually all candidates now must have five years
(150 semester credits) including required courses in accounting, auditing,
ethics, and business.
Eight Special Women of Accounting --- http://www.journalofaccountancy.com/Issues/2007/Aug/EightSpecialWomenInAccounting.htm
Among the AICPA-donated volumes at Ole Miss
are two binders containing photographs of individuals appearing in the JofA or
at accounting conventions from 1887 to 1979. Of the 446 individuals
featured, eight are women—Christine Ross, Ellen Libby Eastman, Miriam
Donnelly, Mary E. Murphy, Helen Lord, Helen H. Fortune, Mary E. Lewis and
Beth M. Thompson. In a time when the profession was the all-but-exclusive
domain of men, they stood out not only because of their gender but in many
cases because of their accomplishments and contributions to accounting.
Consider that in 1933, slightly more than 100 CPA certificates had been
issued to women. By 1946, World War II had changed traditional notions of
gender in the workplace, and female CPAs had more than tripled to 360—still
a small contingent but, as information gleaned from the AICPA Library
indicates, one capable of exerting a strong and beneficial influence on the
profession.
Christine Ross
Born about 1873 in Nova Scotia, Ross took New York by storm in the late
1890s. New York state enacted licensure legislation in 1896 and gave its
inaugural CPA exam in December 1896. Ross sat for the exam in June 1898,
scoring second or third in her group. Six to 18 months elapsed while her
certificate was delayed by state regents because of her gender. But she had
completed the requirements and became the first woman CPA in the United
States, receiving certificate no. 143 on Dec. 21, 1899.
Ross began practicing accounting around
1889. For several years, she worked for Manning’s Yacht Agency in New York.
Her clients included women’s organizations, wealthy women and those in
fashion and business.
Helen Lord
Lord received her CPA certificate from New York in 1934 and in 1935 joined
the American Society of Certified Public Accountants, which merged with the
American Institute of Accountants (later AICPA) the following year. In 1937,
she was a partner with her father in the New York firm of Lord & Lord and a
member of the AIA. She served in the late 1940s as business manager of The
Woman CPA, published by the American Woman’s Society of Certified
Public Accountants–American Society of Women Accountants. Lord reported the
journal then had a circulation of more than 2,200.
Helen Hifner Fortune
Fortune, one of the first women CPAs in Kentucky, received certificate no.
174 in 1935 and was admitted to the AIA the following year. She became a
member of an AIA committee in 1942 and by 1947 was a partner in the
Lexington, Ky., firm of Hifner and Fortune.
Ellen Libby Eastman
Eastman began her career as a clerk in a Maine lumber company, eventually
becoming chief accountant. She studied for the CPA exam at night and became
the first woman CPA in Maine, receiving certificate no. 37 dated 1918. She
was also the first woman to establish a public accounting practice in New
England. Arriving in New York in 1920, Eastman focused on tax work and
audited the accounts of the American Women’s Hospital in Greece. In 1925,
she was a member of the ASCPA. In 1940, Eastman began working with the law
firm of Hawkins, Delafield & Longfellow in New York.
She was outspoken and eloquent regarding a
woman’s ability to succeed in accounting. In a 1929 article in The
Certified Public Accountant, Eastman recounted her adventures:
One must be willing and able to endure
long and irregular hours, unusual working arrangements and difficult travel
conditions. I have worked eighteen out of the twenty-four hours of a day
with time for but one meal; I have worked in the office of a bank president
with its mahogany furnishings and oriental rugs and I have worked in the
corner of a grain mill with a grain bin for a desk and a salt box for a
chair; I have been accorded the courtesy of the private car and chauffeur of
my client and have also walked two miles over the top of a mountain to a
lumber camp inaccessible even with a Ford car. I have ridden from ten to
fifteen miles into the country after leaving the railroad, the only
conveyance being a horse and traverse runners—and this in the severity of a
New England winter. I have done it with a thermometer registering fourteen
degrees below zero and a twenty-five mile per hour gale blowing. I have
chilled my feet and frozen my nose for the sake of success in a job which I
love. I have been snowbound in railroad stations and have been stranded five
miles from a garage with both rear tires of my car flat. I have ridden into
and out of open culvert ditches with the workmen shouting warnings to me.
And always one must keep the appointment; “how” is not the client’s concern.
Mary E. Murphy
A long-lived pioneer, Murphy (1905–1985) lectured, researched and taught in
the United States and abroad, retiring in 1973. The Iowa native earned her
bachelor of commerce degree with a major in accounting from the University
of Iowa in 1927, then obtained a master’s in accountancy in 1928 from
Columbia University Business School. In 1938, she received a doctorate in
accountancy—only the second woman in the United States to do so—from the
London School of Economics.
In 1928, Murphy began working in the New York office of Lybrand, Ross Bros.
& Montgomery. Two years later, she took the CPA exam in Iowa and received
certificate no. 67, to become the first woman CPA in Iowa. She joined the
AIA in 1937.
Following her public accounting stint, she
served for three years as the chair of the Department of Commerce at St.
Mary’s College in Notre Dame, Ind. Murphy also was an assistant professor of
economics at Hunter College of the City University of New York until 1951.
In 1952, she received the first Fulbright professorship of accounting, with
assignments in Australia and New Zealand. In 1957, she was appointed as the
first director of research of the Institute of Chartered Accountants in
Australia. Murphy retired in 1973 from the accounting faculty at California
State University.
She published or collaborated on more than
20 books and 100 journal articles and many book reviews and scholarly
papers. From 1946 to 1965 she was the most frequently published author in The
Accounting Review. Murphy investigated the role of accounting in the
economy, made the case for accounting education improvements and paved the
way for other aspiring women accountants to prosper. More than half her
publications explored international accounting, often advocating
standardization. She also emphasized accounting history and biographies.
Mary E. Lewis
Lewis received California CPA certificate no. 1404 in 1939. She was admitted
to the AIA that year and by 1947 had her own firm in Los Angeles.
Beth M. Thompson
Thompson worked as the office manager in the Kentucky Automobile Agency she
and her husband, Charles R. Thompson, owned. After closing the car business,
they moved to Florida, where she worked for an accounting firm. She passed
the CPA exam in 1951 with the encouragement of her husband and opened her
own accounting business in Miami. In 1955, Thompson was one of only 900
women CPAs and the only female president of a state association chapter—the
Dade County chapter of the Florida Institute of CPAs.
Miriam Donnelly
From 1949 to 1955, Donnelly was head librarian of the AIA library. (In 1957,
the AIA was renamed the AICPA.) She began her career with the library as
assistant librarian and cataloger in 1927, after working for two
governmental libraries and the New York Public Library.
History of women accountants in the 1880. US Federal Census ---
http://repository.usfca.edu/cgi/viewcontent.cgi?article=1001&context=acct
Christine Ross (The First Woman CPA) --- Click
Here
http://books.google.com/books?id=W8Z2a53DJ2cC&pg=PA151&lpg=PA151&dq=%22First+Woman+CPA%22&source=bl&ots=irXssMWzFN&sig=0AneWv1qO-MB6_ixatHq-mMerRQ&hl=en&sa=X&ei=N8o8UY3XBYrK0AHngoCYBw&ved=0CDgQ6AEwAQ#v=onepage&q=%22First%20Woman%20CPA%22&f=false
Mary Jo McCann (First Woman CPA in Kansas) ---
http://www.kscpa.org/about/news/119-mary_jo_mccann_first_woman_cpa_in_kansas_passes
Bertha Aldrich (First Woman CPA in California) --- http://boards.ancestry.com/surnames.aldrich/600/mb.ashx
Accounting Reform (search for women) --- http://en.wikipedia.org/wiki/Accounting_reform
American Society of Women Accountants --- http://en.wikipedia.org/wiki/University_of_Cambridge#Women.27s_education
Accounting and Financial Women's Alliance --- http://www.afwa.org/
Accounting History Libraries at the University of
Mississippi (Ole Miss) --- http://www.olemiss.edu/depts/accountancy/libraries.html
There are many items pertaining to accounting women in history, especially
in the Accounting Historians Journal
Ruth Andersen, First Woman on the Board of a Big Four Accounting Firm --- http://en.wikipedia.org/wiki/Ruth_Anderson_%28accountant%29
Cynthia Cooper (Internal auditor who blew the whistle at WorldCom) --- http://en.wikipedia.org/wiki/Cynthia_Cooper_%28accountant%29
Lynn Brewer was never enough of a player to even mention in my threads on the
Enron scandal
The foul mouthed Sherron Watkins was the significant whistleblowers at Enron
http://faculty.trinity.edu/rjensen/FraudEnronQuiz.htm#10
Grace Andrews (early mathematician and accountant in Barnard College) --- http://en.wikipedia.org/wiki/Grace_Andrews_%28mathematician%29
Patricia Courtney (IRS agent and professional baseball star) --- http://en.wikipedia.org/wiki/Patricia_Courtney
Patrecia Barringer (Tax accountant, auditor, and professional baseball star) ---http://en.wikipedia.org/wiki/Patricia_Barringer
Helen Nordquist (Telephone operator, accountant, and professional baseball star)
--- http://en.wikipedia.org/wiki/Helen_Nordquist
Rita Lee (Accounting Student Tennis Star) --- http://en.wikipedia.org/wiki/Janet_Lee
Diane Cummins (Canadian Accountant Track Star) --- http://en.wikipedia.org/wiki/Diane_Cummins
Sue Hearnshaw (British Chartered Accountant and Long Jump Star) --- http://en.wikipedia.org/wiki/Sue_Hearnshaw
Betty Wagner Spandikow (Accountant Who Became an Advocate of Breast Feeding)
--- http://en.wikipedia.org/wiki/Betty_Wagner_Spandikow
Jennifer Archer (Oil and Gas Accountant Turned Fiction Writer) --- http://en.wikipedia.org/wiki/Jennifer_Archer
'Death by a Thousand Cuts': Why Are Women Leaving Big Law?
---
https://www.law.com/americanlawyer/2019/11/14/death-by-a-thousand-cuts-why-are-women-leaving-big-law-405-48434/?slreturn=20200429140136
Underemployed: 41% of
Recent Grads Work in Jobs Not Requiring a Degree ---
https://www.insidehighered.com/quicktakes/2020/02/18/41-recent-grads-work-jobs-not-requiring-degree?utm_source=Inside+Higher+Ed&utm_campaign=d5b88a680c-DNU_2019_COPY_01&utm_medium=email&utm_term=0_1fcbc04421-d5b88a680c-197565045&mc_cid=d5b88a680c&mc_eid=1e78f7c952
Jensen Comment
This seems high when you think of all those who are in jobs requiring a
degree (think nursing) but are not employed full time plus all those who
are not employed at all while focusing on raising a young family.
This also seems high given the low unemployment rates in the present
economy.
One issue is that some lower-level jobs (think working for Amazon) pay
better and have more benefits (medical insurance, paying graduate school
tuition, and unemployment insurance) relative to working in so-called
"higher-level" jobs.
In a given a given discipline there may be jobs available that are not
attractive because of location (think having to move to an expensive
city) or having to live apart from a spouse. In accounting some of my
graduates in San Antonio could not find local jobs in a Big 4 accounting
firm when all sorts of openings were available in the Big 4 San
Francisco offices). Try living on a starting accountancy wage in San
Francisco.
The advantage of
accounting was that even in a graduate could not get into a local Big 4
office in San Antonio there were usually other accounting jobs available
in San Antonio if you scratched around hard enough. Those accounting
jobs, however, usually did not provide the benefits of expensive formal
training and student loan forgiveness provided by the Big 4.
How to Mislead With Statistics
Warning Signs about the Future Supply of Accounting
Graduates ---
https://www.cpajournal.com/2019/10/11/warning-signs-about-the-future-supply-of-accounting-graduates/
Jensen Comment
The article raises concerns that accountancy may be losing ground to
some other college majors. However, this is a bit misleading since
virtually all college majors are in trouble because of aggregate college
enrollment declines.
The Great Enrollment Crash: Students aren’t showing up. And it’s
only going to get worse ---
https://www.chronicle.com/interactives/20190906-Conley?utm_source=cr&utm_medium=en&cid=cr&source=ams&sourceId=296279
. . .
The handwriting (for enrollment declines) was
probably on the wall, as the national, first-year discount rate had already
crested the 50-percent mark; according to the National Association of
College and University Business Officers (NACUBO), it was 39 percent as
recently as 2008. This steep rise is significantly fueled by colleges that
have adopted the airline pricing model: If the plane is going to fly anyway
(and if there are still spots open), no harm in getting even pennies on an
otherwise unsold ticket. For colleges discounting at or above the national
figure, this is unlikely to be a sustainable strategy. However, in the
meantime, they are no doubt pulling students away from colleges that expect
full-pay or better-pay students to foot the true bill. In short, price
sensitivity is a structural reality when supply (number of college beds and
desks) is greater than demand.
. . .
Disruption is here to stay. Campus leaders cannot
change the wind direction, but they can trim the institutional sails. For
too long, the admissions dean or enrollment manager had the lone hand on the
tuition-revenue tiller. Now, it’s all hands (campus leadership, faculty,
staff, trustees, etc.) on deck, pulling the tactical lines in a coordinated,
strategic fashion. Given the perilous voyage ahead, what will your
institution’s mix of majors, money, and mission be?
Bill Conley is vice president for enrollment management at Bucknell
University.
To the extent that accountancy may be may be losing more than it's
share of majors in 2019 the cause may be partly do to the 2019 stage in
the economic cycle. The USA is still at the crest of a long boom wave
with very low unemployment. When the job market is hot in competing
disciplines accountancy typically loses some majors to hot job markets
in information technology, science, and finance. However, in recessions
those job markets cool down much more dramatically than tried and true
accountancy that sees less variation in the economic cycle. In bad times
business firms still need audits and must file their tax returns.
Women and Girls in Science
Wogrammer ---
https://wogrammer.org/
Emerging Female Scientists ---
https://emergingfemalescientists.com/
Lesson Plan: Chien-Shiung Wu, Chinese Nuclear Physicist ---
www.aip.org/history-programs/physics-history/teaching-guides-women-minorities/chien-shiung-wu-chinese-nuclear-physicist
Women in Science, Technology, Engineering, and Mathematics: Quick
Take ---
www.catalyst.org/research/women-in-science-technology-engineering-and-mathematics-stem
Women in Science ---
www.colorincolorado.org/booklist/women-science
Bob Jensen's threads on women in the professions ---
http://faculty.trinity.edu/rjensen/Bookbob2.htm#Women
How Are Public Accounting Salaries Stacking Up for
2020?
https://goingconcern.com/public-accounting-salaries-2020/
One problem in reporting salaries is that so many public
accountants own their own practices or are in small partnerships. Many
have no salaries and instead rely on profits. I have a CPA friend who
did not finish his Ph.D. and was denied tenure. However, he was a great
CPA who started up his own firm, specialized in accounting and tax
services for wealthy physicians and Texas ranchers, and made a fortune.
However, before he retired he had no "salary" to report in surveys like
the one above. Similar problems arise when reporting the "salaries" of
physicians and lawyers who own their own practices or share partnership
profits.
Jensen Comment
Accounting major numbers often decrease in times of economic prosperity
with the best example arising in the roaring 1990s when so many college
students became finance majors (intending make millions on Wall
Street before the Enron bubble burst in 1999) and computer science
majors (at a time when new technology firms were sometimes offering
million-dollar signing bonuses in stock options that later turned
worthless when the technology bubble burst). In recessions many students
find their way to accountancy because of the relative stability of
accountancy job offerings.
Becoming a CPA became somewhat more difficult and expensive as states
across the USA commenced to require 150 credits to sit for the CPA
examination with most aspiring CPAs today now getting masters degrees
because of the 150-credit requirement. Of course accounting graduates
not aspiring to be CPAs can still graduate in four years and enter the
job market as non-CPAs.
The problem with non-public accounting entry level
jobs (think FBI agents and corporate accountants) is that
experience is often required, whereas large CPA firms have a tradition
of hiring top graduates who do not yet have experience beyond very brief
internships while they are still in college. There's a huge attraction
for undergraduates in accounting to go on to get masters degrees and
start out in public accounting firms. Their intent is to gain experience
needed in public accounting to land those non-public accounting job
offers. Many public accountants do in fact end up jumping ship to work
for audit and tax clients of CPA firms. CPA firms even consider them as
their "alumni."
One exception is the IRS that, unlike the FBI and
other government agencies, will hire inexperienced accounting majors and
train them for their jobs. The IRS, however, in recent years has been
hobbled by declining budgets.
Because of the short supply (slightly over 200 per
year) of new accounting Ph.D.s hoping to get tenure-track jobs,
new Ph.D.s in accountancy are often the highest-paid new assistant
professors on campus. However, one of the factors holding down the
supply of new accounting Ph.D.s is the requirement by accounting
doctoral programs that applicants have professional accounting
experience. Whereas STEM majors in science can enter doctoral programs
immediately after earning BS degrees, this is not usually the case for
new accounting doctoral students ---
http://www.jrhasselback.com/AtgDoctInfo.html
Hi XXXXX
I'm looking
forward to meeting you face-to-face. I taught accounting and did
accounting research for 40 years at four different universities
(Michigan State, University of Maine, Florida State University, and
Trinity University in Texas) which means that I'm both old and somewhat
experienced at guiding students into and out of careers.
Before we
meet I would like to have you browse my threads on careers at
http://faculty.trinity.edu/rjensen/Bookbob1.htm#careers
There's too much here to read in detail, but do focus in on available
discussions of advantages and disadvantages of careers.
I apologize for some broken links in this archive. It has evolved over
the past 20 years, and one thing is certain about Web archives is that
links are not always permanent.
I also apologize that the above archive is more like a scrapbook built
on cut-and-paste rather than a better designed book. I have many such
"scrap books" linked at my homepage ---
http://faculty.trinity.edu/rjensen/bookbob.htm
What I think
is one of the most important considerations is to choose a career that
leads to varied opportunity tracks. Then if you end up where you're
unhappy there are other choices. For example, physical therapy is often
a poor career track because there are so few opportunities for finding
other tracks from that specialty. My ophthalmologist makes a lot of
money replacing cataracts day in and day out, but he's so bored that
he's getting an online MBA degree and thinking about another much lower
paying career.
Graduates
these days face many uncertainties that were not a factor for my
generation. Machines (e.g., robots) of the future will displace tasks
and entire jobs in ways that we can barely imagine. For example, it's
obvious that automation is already replacing warehouse workers. Not so
obvious is that technology (such as chatbots) will replace teachers,
especially college-level teachers and trainers.
Accounting
is still a good major for a variety of reasons, including the fact that
there's still high demand for accountancy graduates relative to supply.
More importantly there are highly varied opportunity tracks available
five or ten years down the road after graduation. The most typical path
for top graduates (say the top third of a graduating accounting class)
is to go to work for a large public accounting firm for 5-10 years and
then take advantage of job offers that usually come from clients of that
firm. The most typical opportunities for graduates in that public
accounting firm are auditing tracks, tax tracks, or accounting
information systems tracks (computers and networking in accounting
systems). Did you know that the FBI is always seeking accountants due to
the explosion of white collar crime? However, the FBI is usually looking
for accountants with some professional experience.
Since top
executives in nearly every company need to understand accounting,
accounting is often a fast track to the executive suite. Some
accountants prefer to work on their own as sole-practitioners of
partners of very small and often rural firms.
At this
point there's a lure of technology such as graduating in information
technology. I think it's better to minor in information technology or
computer science than to major in such a narrow specialty. The problem
is that jobs in IT or computer programming are so specialized that
there's not a great opportunity for opportunities in the executive suite
or in higher level professional services.
Another
advantage of accounting is that if you decide after getting a few years
experience as an accountant that you want to become an accounting
professor, you will discover that choosing accounting as a specialty is
probably the best choice a professor can make. There's such a shortage
of accounting professors that they are usually the highest paid
professors on campus. Secondly, they can choose to teach and do research
at most any college since virtually every college is looking to hire
accounting professors. Also note that getting a Ph.D. in accounting is
free in nearly every university offering accounting Ph.D. degrees.
Tuition is not only free, you will get an allowance for room and board.
But it's hard to get into an accounting Ph.D. program unless you have
professional experience as an accountant.
There are
always drawbacks to any career track. For example, accounting graduates
often earn lower starting salaries than some other graduates like
chemical engineers. However, accounting firms provide important benefits
such as expensive training, experience, and varied client exposure that,
in turn, lead to great opportunities. Accounting is a tougher major than
most other business majors, requires more specialized courses, and even
requires a fifth year not required for most other business majors.
Masters in accounting programs sometimes even take slightly more than a
year such as three semesters.
When you
major in engineering you're often trapped into engineering work. As an
accountant you typically have more opportunities beyond accounting work
such as becoming a finance officer or even a CEO.
If you elect
to major in accounting I recommend doing so at a flagship university in
a state. For example, majoring in accounting at the University of Maine
or the University of New Hampshire is preferable to majoring in
accounting at the University of Maine in Farmington or Plymouth State
University. When you visit a campus before making a decision about where
to go, ask what proportion of the graduating accounting class last year
got offers from the Big Four accounting firms. The Big Four recruit
heaviest in the best accounting education programs in any state in the
USA.
There is
such a shortage of accounting professors that the smaller universities
in a state usually cannot afford very good accounting faculty.
The top
accounting programs in the USA are listed in the first table you
encounter at
http://www.jrhasselback.com/FacDir/A2016-2017.pdf
This is a listing of the accounting programs that also have accounting
Ph.D. programs. The numbers in that table are the numbers of accounting
Ph.D. degrees awarded.
Other
accounting programs are listed in this directory. Note the number of
accounting faculty on any campus you're considering. If there are fewer
than ten accounting faculty the larger accounting firms are probably not
recruiting for graduates on that campus.
Feel free to
email your questions to me at any time.
Bob Jensen
Best Accounting Major Jobs And Careers ---
https://www.zippia.com/accounting-major/
Across nearly three decades there have been over twice as many
philosophy Ph.D. graduates as there are job openings for philosophers in
academia ---
http://www.apaonline.org/?page=nonacademic
Many humanities Ph.D.s, including some in philosophy, have chose to
teach management and marketing in business schools after taking the
AACSB's Bridge Program ----
http://www.aacsb.edu/bridge/
2019 Accounting Internship Programs, Ranked ---
https://goingconcern.com/2019-accounting-internship-programs-ranked/
The best-paid and most promising internship in
every field, according to more than 13,000 interns who know ---
https://www.businessinsider.com/best-internships-every-field-vault-survey-2018-10
Jensen Comment
Accountancy internships are usually less than two months and do not
particularly pay well. The good news is that there are a lot of
internships available, and accounting interns usually return to complete
their masters degrees with job offers in hand.
How to Mislead With Statistics
The 25 best high-paying jobs in America for 2018 ---
https://www.businessinsider.com/best-highest-paying-jobs-in-america-for-2018-2018-1
Jensen Comment
By now you may be weary of my repeated criticisms of job rankings based on
compensation. But there are a few new twists in my criticisms below.
I would be less critical if these were starting salaries. But one does not
become a "Manager" immediately after graduation. Becoming a manger nearly always
requires years of experience. You must accordingly throw in years of experience
into the other job categories in this study you run into all sorts of problems.
One is the problem of profit sharing. Usually partners or shareholders in a LLC
corporation have profit sharing that makes compensation comparisons with
salaries very misleading. For example, a partner in a law firm is compensated
much differently than an experienced lawyer who has not yet been admitted to the
partnership. And partner compensation varies a great deal based upon specialty
and rewards for bringing in and maintaining clients. And there are huge issues
regarding deferred compensation of various types. Doctors and lawyers for
example may take lower salaries than others while letting the
values of their shares in the partnership increase
annually by larger amounts.
My point here is that professionals commonly have equity interests in
their firms such that there are choices regarding how fast equity values
increase versus how fast they deplete the value with current "salaries."
In the above rankings physicians are the big winners but it's not
clear how some expenses are factored into the comparisons. Some
physicians (especially surgeons and anesthesiologists) must pay their
own enormous malpractice insurance premiums
whereas others have those premiums paid by others (such as hospitals or
employers). And those premiums vary a great deal in different parts of
the nation such as in Mississippi having very high premiums and in Texas
having very low premiums due to a constitutional amendment capping
punitive damages.
Some job categories have much more statistical variance and kurtosis
than other job categories. For example, the variance in compensation for
financial advisors is enormous. Much of it depends upon the wealth of
clients and established reputations of employers.
My point here is that a college student who chooses to track into a
financial advising career faces enormous income uncertainty relative to
a student who tracks into most any physician specialty.
This idea of variance is extremely important in terms of upper limits
of success. Sure a nurse anesthetist may have a median salary of
$160,270, but I don't know of any nurse anesthetist who make over $2
million per year like some lawyers.
The outcome for political scientists surprised me in the above study
since political scientists in academe (where most of them are employed)
are not usually paid notably more than other social scientists, physical
scientists, computer scientists, and business professors. There is also
an enormous variation in academic salaries between professors in
prestigious universities versus those thousands of colleges further down
the line that struggle to meet payroll expenses.
I could carry on with my other canned
complaints about compensation rankings in general, but I think you catch
my drift. I think that rankings on the basis of median compensation
without added disclosures of sampling populations, variances, and
kurtosis are highly misleading for young people choosing careers.
Bob Jensen's career helpers are at
http://faculty.trinity.edu/rjensen/Bookbob1.htm#careers
Four great reasons to switch your career and become an accountant ---
https://www.businessinsider.com/sc/accounting-career-switch-reasons-2018-9
Jensen Comment
The "Pay is Great" Reason 2 is misleading. Except where accountants own
their own firms they are not likely to receive high-end compensation as
spectacular as many other professionals like physicians, architects,
etc. The incomes of lawyers are difficult to compare, because there is
such variance in lawyer earnings.
And starting salaries of accounting
graduates are generally lower than those of actuaries, engineers,
computer scientists, and pharmacists. Students are drawn to accounting
by the availability of entry-level jobs not requiring prior experience.
More importantly they are drawn into those jobs because of the valuable
training and experience received and the ability to then branch off into
so many, many specialties in both the private and public sectors. Years
ago I read where, due to an increase in white-collar crime, the FBI
hired more experienced accountants than
experienced lawyers. That may have changed today due to the FBI's needs
for experienced technology experts.
Accounting is also one of the best tracks to the executive suites.
CEOs and CFOs often rose up from accounting degrees. In many of these
instances, however, accountants took on other specialties, especially
finance and marketing, along the way up.
Accounting, like law and medicine, is attractive due to both rural
and urban opportunities. Graduates in computer science and engineering
may find slim pickings for careers in small rural communities. However,
those communities still need teachers, nurses, physicians, lawyers, tax
accountants, and small business accountants.
And because of supply versus demand new accounting Ph.Ds are often
the highest-paid $125,000+ new faculty on college campuses ---
http://faculty.trinity.edu/rjensen/Bookbob1.htm#AccountingFaculty
How to become a CPA in Texas
https://discoveraccounting.org/become-a-cpa/texas/
The College Board: Big Future: College Search (helpers for choosing a college)
---
https://bigfuture.collegeboard.org/college-search
Helpers in Choosing a College from the Chronicle
of Higher Education ---
http://collegerealitycheck.com/en/
Note the "Find Colleges" button
The 50+ Best Websites for Job Searches ---
http://careersherpa.net/50-best-websites-for-job-search-2017/
From the Chronicle of Higher Education
Search for Job Openings in Higher Education ---
https://chroniclevitae.com/job_search/new
Resources for Career Counselors ---
http://www.iseek.org/guide/counselors/counselorresources.html
Higher Education Recruitment Consortium ---
http://www.hercjobs.org/
Chegg Center Career Advice ---
https://www.chegg.com/career-center/advice
Be an Actuary ---
http://www.beanactuary.org/
Journal of Hotel & Business Management
---
http://www.omicsgroup.org/journals/hotel-business-management.php
American Sociological Association: Facts on Jobs and Careers ---
http://www.asanet.org/employment/factsoncareers.cfm
STEM Career ---
http://stemcareer.com/
The Bloomberg Job Skills Report 2016: What
Recruiters Want ---
http://www.bloomberg.com/graphics/2016-job-skills-report/?cmpid=BBD020916_BIZ
Reddit Career and Job Application Helpers ---
https://www.reddit.com/
Current Job Openings in Accounting
-
http://www.mastersinaccounting.info/jobs/
-
accounting/finance job openings across the 50 States, updated daily
http://www.mastersinaccounting.info/salary/
-
accounting job information salary per State and region
-
Most flagship state-supported universities now make terrific deals to African
Americans with high SAT or ACT scores. Since virtually all scholarships are need
based children from low income families are given priorities for scholarships.
African American athletes get tremendous financial deals, special tutors, and
other attractions such as a path toward professional sports in colleges that
excel in athletics. However, athletics and scholastic performance do not mix
well in general. This is mostly because athletics takes so much time and
attention away from courses, although sometimes athletes have attitude problems
regarding study and scholarship.
Since the latest affirmative action Supreme Court decision, colleges are not
supposed to have affirmative action in admissions and retention. Most colleges
and universities get around this ruling in one way or another to both attract
and keep African American applicants. But the numbers are still too small,
especially for African American male high school dropouts who think they can
earn higher incomes on the mean streets. That is such a shame.
One reason is that it's such a shame is that African American graduates in
science and professional programs have a tremendous edge in affirmative action
hiring and financial support for graduate studies. The AICPA, for example,
offers $12,000 per year for minority accounting doctoral students. Accounting
doctoral programs generally are tuition free for all students in such programs
such that the $12,000 can be used for living expenses.
Applicants should also contact the KPMG Foundation for additional opportunities
to study for an accounting Ph.D. ---
http://www.kpmgfoundation.org/
Some universities cooperating with the KPMG Foundation have tailor-made
accountancy Ph.D. programs for minority students other than Asians.
For example, Bloomberg gives top 10 undergraduate business school
honors to Villanova, Boston College, and Bentley that are not in the
US News top 10.
Here we see some key differences in the top 10 accounting schools
versus undergraduate business schools such as with USC, Illinois, and
Florida.
Interestingly, MIT comes off the top ranking in accounting vis-a-vis
business rankings. Personally, I don't think MIT's claim to fame is its
undergraduate accounting program relative to other Boston accounting
programs such as those at Boston College and Bentley. MIT comes off
ranked at Number 2 in the US News Undergraduate business school rankings
---
http://colleges.usnews.rankingsandreviews.com/best-colleges/rankings/business-overall
I favor the US News report that is influenced more heavily by
opinions of administrators that, in turn, are more influenced by
reputations of accounting faculty. The US News anointed universities
have more stars.
Following Starbucks employee education benefits with Arizona State
University,
Anthem Blue Cross offers education benefits with the University of Southern New
Hampshire
The bottom line is that the competency standard for Harvard University and
Stanford University is being admitted to study on campus. The competency
standard for getting transcript credit for their MOOC courses is . . . er . . .
er . . . demonstrated competency in the subject matter.