January 10, 2021
Key performance indicators are important for the successful management of an organization.
January 22, 2017
Underreporting hours may not be seen as a significant issue, but there are very good reasons why audit firms have policies prohibiting it. In this article, we will talk about underreporting time, how it is impacted by auditor experience and professional commitment, and what can be done to reduce underreporting time by less experienced auditors.
January 15, 2017
Work-life balance and attractiveness of public accounting have been big topics. A lot of people and companies are talking about them. Has there been any improvement in these areas in audit firms? A recent research article looks at this question.
May 15, 2016
Annual budgets have been criticized and alternatives to them have been proposed: rolling budgets (forecasts), activity-based budgeting, zero-based budgeting and beyond budgeting. In this article, we will take a look at rolling budgets.
May 7, 2016
Annual budgets have seen a lot of criticism and competition from other budget (management) tools. Is the annual budget process so bad? Should it be completely eliminated and replaced with a new management tool? In this article, we will cover the perceived drawbacks of annual budgets and whether annual budgets should be eliminated.
April 24, 2016
Why do companies use budgets? How do firms see budgets from the standpoint of their importance and performance? In this article we will talk about these aspects of budgeting (planning).
April 3, 2016
Accounts payable is one of the areas that is likely to involve errors or misappropriation of assets. Internal controls will help to mitigate such risks. The three-way match is a well-known control related to accounts payable.
March 22, 2016
Internal auditing serves important functions in organizations. However, internal audit positions may not attract top quality job candidates. This article discusses a recent study aimed at understanding perceptions of external auditors on internal auditing.
March 17, 2016
Accounting professionals often face significant work-life balance issues, especially in the public accounting profession. In addition, members of the accounting profession are at a higher risk of job burnout compared to other professions. In this article, we will discuss results of a study performed in relation to work-life balance of accounting professionals (certified public accountants, CPAs).
March 6, 2016
Fixed assets may represent a significant area in many organizations. This article provides a list of fixed best practices.
- Accounting & computers
- Accounting assumptions
- Accounting careers
- Accounting principles
- Accounting research and facts
- Accounts payable
- Accounts receivable
- Accrual accounting
- Accruals
- Activity based costing
- Assets
- Auditing
- Balance sheet
- Bookkeeping
- Business analytics
- Cash
- Cash flow statement
- Cost of sales
- Credits
- Debits
- Deferrals
- Equity
- Equity statement
- Expenses
- Financial ratios
- Fixed assets
- Fob
- General ledger
- How to's
- Income statement
- Intangible assets
- Internal controls
- Inventory
- Journal entries
- Liabilities
- Manufacturing and Nonmanufacturing Costs
- Payroll
- Reconciliations
- Revenues
