Key performance indicators are important for the successful management of an organization.

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.

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.

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.

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.

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).

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.

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.

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).

Fixed assets may represent a significant area in many organizations. This article provides a list of fixed best practices.