ARN: Courses最新文献

Aspirations for Writing Professional and Academic Documents 写作专业和学术文件的愿望

ARN: Courses Pub Date : 2021-06-27 DOI: 10.2139/ssrn.3827057

Victor van Pelt

引用次数: 0

The Information Game 信息游戏

ARN: Courses Pub Date : 2020-08-25 DOI: 10.2308/issues-2020-027

R. M. Bowen, S. J. Jollineau, Glenn M. Pfeiffer

引用次数: 0

Transfer Pricing in the Telecommunications Industry – A Case Study 电信行业的转移定价-个案研究

ARN: Courses Pub Date : 2018-12-01 DOI: 10.2139/ssrn.3716816

R. Lueg

引用次数: 0

Progress Despite Uncertainty: Results of the AAA/KPMG Survey on Implementation of IFRS into U.S. Accounting Curricula 不确定性下的进展:AAA/KPMG关于在美国会计课程中实施国际财务报告准则的调查结果

ARN: Courses Pub Date : 2017-10-24 DOI: 10.2139/SSRN.3058275

J. Beckman, M. Michel, P. Munter, Elizabeth Kaiser Venuti

{"title":"Progress Despite Uncertainty: Results of the AAA/KPMG Survey on Implementation of IFRS into U.S. Accounting Curricula","authors":"J. Beckman, M. Michel, P. Munter, Elizabeth Kaiser Venuti","doi":"10.2139/SSRN.3058275","DOIUrl":"https://doi.org/10.2139/SSRN.3058275","url":null,"abstract":"This paper reports on the results of an AAA-wide survey on the state of faculty perceptions about, and actions toward, integrating IFRS into U.S. accounting curricula in a period of perceived reduction in regulatory momentum. In 2014, responses were received from 349 members representing all AAA sections. The entire dataset of surveys from 2008 to 2014 comprises 2,854 observations. Most faculty — from both accredited and non-accredited programs — now are not confident that the U.S will adopt IFRS at some point. That sentiment differs from 2011 when responses from accredited programs, either business-only or accounting, were neutral and from non-accredited programs were still confident of eventual adoption. Despite this belief, 83% of respondents continue to say it is important for faculty to teach IFRS in U.S. universities, similar to the 85% reporting this opinion in 2011. The strength of that viewpoint, however, has declined steadily since 2010 across respondents from all types of programs, accredited or not. Further, fully 21% of respondents do not believe IFRS should be integrated into the curriculum. The primary approach used is to integrate IFRS into existing courses, primarily the intermediate sequence, to the extent of one or two credit hours of coverage. Regardless of accreditation status, respondents report similar challenges to integrating IFRS as in earlier years.","PeriodicalId":276747,"journal":{"name":"ARN: Courses","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127003514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Cash Flow Problems Can Kill Profitable Companies 现金流问题会扼杀盈利公司

ARN: Courses Pub Date : 2017-09-01 DOI: 10.5430/IJBA.V8N6P46

D. Stice, E. Stice, J. Stice

{"title":"Cash Flow Problems Can Kill Profitable Companies","authors":"D. Stice, E. Stice, J. Stice","doi":"10.5430/IJBA.V8N6P46","DOIUrl":"https://doi.org/10.5430/IJBA.V8N6P46","url":null,"abstract":"Although the cash flow statement has been required in public financial reports since 1988 in the United States (and since 1994 according to International Financial Reporting Standards), these important cash flow data are still often overlooked in standard financial analyses. Accounting net income measures economic performance which does not necessarily match up with the timing of cash flow. Many profitable businesses have been killed by cash flow problems, often in the start-up phase. A business has three types of cash flows: operating, investing, and financing. A key measure of cash flow health is free cash flow, the amount of operating cash flow generated in excess of the cash needed for important spending such as for capital expenditures. Managers must pay particular attention to the difference in timing between when cash is collected from customers from the sale of inventory and when cash must be paid to suppliers for the purchase of that inventory. A significant discrepancy between those numbers indicates a potential cash flow problem. Managers and owners of a business that is burning through cash spend much of their time worrying about cash flow survival and are therefore distracted from making the tactical and strategic decisions important to the long-run success of their business.","PeriodicalId":276747,"journal":{"name":"ARN: Courses","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114624337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 13

Identification and Generalizability in Accounting Research: A Discussion of Christensen, Floyd, Liu, and Maffett (2017) 会计研究中的识别与概括:Christensen、Floyd、Liu和Maffett (2017)

ARN: Courses Pub Date : 2017-08-06 DOI: 10.2139/ssrn.3014477

Stephen Glaeser, W. Guay

引用次数: 94

What Counts and What Gets Counted (2nd Edition) 什么是重要的，什么是重要的(第二版)

ARN: Courses Pub Date : 2017-01-13 DOI: 10.2139/SSRN.2899141

R. Bloomfield

{"title":"What Counts and What Gets Counted (2nd Edition)","authors":"R. Bloomfield","doi":"10.2139/SSRN.2899141","DOIUrl":"https://doi.org/10.2139/SSRN.2899141","url":null,"abstract":"Management reporting systems are like power tools. They help you improve performance quickly and effectively, but one careless moment can cause irreparable damage and serious injury. For years, my students have been asking permission to send this book of best practices and safety tips to colleagues, friends and family. This revision provides a comprehensive introduction to management reporting systems, complete with links to nearly 100 videos, written to be appropriate for students and practitioners of any background, across all areas where people organize their efforts to improve performance. Examples include business, charities, governmental agencies, education, sports, and family life. Each of its 28 essays can be read separately, making the book well-suited to use as supplemental reading.Drawing extensively from current research and classical philosophy, the book encourages both deep skepticism about performance measures and pragmatic recognition of how useful they can be. Thoughtless adherence to performance measures leads many to decry \"bean counters,\" and emphasize that \"Not everything that counts can be counted, and not everything that can be counted counts.\" Yet something gets counted whenever we need to make critical decisions throughout the workplace, politics and daily life.This book will help readers interpret the performance measures generated by the managerial reporting systems most pervasive in modern organizations, design systems that generate more useful measures, and make better use those measures — even though what gets counted often paints a misleading picture of what counts.","PeriodicalId":276747,"journal":{"name":"ARN: Courses","volume":"203 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133902990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

On Application of Accounting Data Analytics in the Accounting Curriculum 论会计数据分析在会计课程中的应用

ARN: Courses Pub Date : 2016-10-01 DOI: 10.2139/SSRN.2840455

Saeed J. Roohani, Ariel Markelevich

{"title":"On Application of Accounting Data Analytics in the Accounting Curriculum","authors":"Saeed J. Roohani, Ariel Markelevich","doi":"10.2139/SSRN.2840455","DOIUrl":"https://doi.org/10.2139/SSRN.2840455","url":null,"abstract":"Data analytics are an important part of the accounting profession and accountants are more and more in need of data analytics skills. There is a debate as to where should be the focus of analytics in accounting curriculum. Our paper introduces a road map for the integration of accounting data analytics in the accounting curriculum. To integrate data analytics some emphasize mastery of certain tools and propriety data set, others suggest focusing on statistical tools and data crunching. Accounting data can be used to improve analytical thinking skills of students in various accounting courses. We encourage our students to ask “interesting” questions, then we use data and tools to answer them in class.This paper reports on some experiences of accounting professors using analytics in accounting courses. We utilized publicly available accounting data products/services in the classroom and developed a series of questions for students that require accounting data analytics. These questions are carefully designed to relate to the course subject matter, and require quick responses, given data services/tools available in class. Overall, the integration of accounting data analytics we offer seems to help students apply classroom learning to the real world, and therefore make learning more effective. Too often the focus on textbook materials could get boring without any “action” or live data analytics demonstration regarding the topic of interest. We can make accounting more interesting if students in the classroom can quickly analyze a scenario and come up with potential answers. We restrict our discussion to data services/tools that are freely available to academics. Finally, this paper is intended to primarily show the accounting faculty opportunities available to integrate accounting data analytics into selected accounting courses. As such it is not a classroom teaching case, thought examples are suitable for classroom use.","PeriodicalId":276747,"journal":{"name":"ARN: Courses","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128870354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Backward Design for Intermediate Financial Accounting 2 中级财务会计的逆向设计

ARN: Courses Pub Date : 2016-03-07 DOI: 10.2139/SSRN.2744335

Dov Fischer

引用次数: 0

Analyzing a City Government Take Home Vehicle Performance Audit Report: A Case Study of the City of Durham, NC 分析一个城市政府带回家的车辆绩效审计报告——以北卡罗来纳州达勒姆市为例

ARN: Courses Pub Date : 2014-12-01 DOI: 10.2139/SSRN.2654805

Jenna Meints

引用次数: 0