| Autor: |
Purcell Jr., W. R., Gordon, Monte S., Dohan, Steven H., DeFatta, Joseph A., Chappell, Ryan, Wittus, Erwin Bud, Suttles, Randal E., Farrow, William G., Michaels, Terry H. |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Jun83, Vol. 155 Issue 6, p42-58, 9p |
| Abstrakt: |
This article focuses on various developments related to accounting in the United States. The new combination of business graphics and low-cost personal computers offers CPAs a unique opportunity to improve the value of their services for management. CPAs across the U.S. confirm that there's tremendous room to improve managers' understanding and use of accounting. In written surveys at 70 of these courses, 97 percent of over 1,000 CPAs nationwide have given managers flunking grades in their knowledge and use of financial reports. The AICPA course surveys provide a basis for estimating the opportunity's size. CPAs taking the course report that for every dollar the typical business spends on CPA services, it spends only $0.25 on help in using projected numbers for planning. According to estimates based on published figures, from 1979 to 1982 the personal computer industry's revenues from assisting managers in financial planning have grown from virtually zero to the same size as the entire CPA profession's revenues from such services. Partners' retreats are gaining favor with many local firms. During a partners' retreat, the partners, often unaccompanied by spouses, go to a resort area away from the pressures of the office to discuss problems and plan for the future without interruptions. INSET: Exhibit 1. |
| Databáze: |
Complementary Index |
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