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SEC and Accounting Principles, 2002.
A review of the effect of SEC on accounting theory and principles.
3,650 words (approx. 14.6 pages), 6 sources, AU$ 195.95
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Abstract
This paper explains the influence of SEC on accounting theory and principles from the inception of the SEC in 1934 until today. It would present the experiences and outcomes of accounting standards-setters who have, in many cases, been successful in establishing a national, uniform system of certification for public accountants.
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Enron Crisis, 2002.
Discusses the Enron crisis and how the auditing firm, Arthur Andersen, aided Enron in concealing information about its negative debt position.
900 words (approx. 3.6 pages), 3 sources, AU$ 51.95
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Abstract
This paper discusses the rise and fall of nation's seventh largest company, Enron International. Enron announced bankruptcy last year and this unveiled one of the worst stories of deception, greed and fraud in the history of Corporate America. The largest energy trader of the United States managed to keep its negative debt position off the books with the help of its auditing firm, Arthur Andersen.
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The Crown and Thistle: Management Accounting Techniques., 2002.
Reports on the usefulness of incorporating management accounting techniques in businesses and recommends an approach to The Crown and Thistle Complex.
2,650 words (approx. 10.6 pages), 5 sources, AU$ 143.95
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Abstract
This paper is a report showing how management accounting techniques (e.g. accounting for material costs and accounting for overheads) could be usefully introduced into a business. In today's global society, many advanced management accounting techniques are being developed and used. Without these, a company may not survive in the long run. The Crown and Thistle Complex is recommended to use cost-volume-profit (C-V-P) analysis, cost behavior information and activity based costing to stay ahead of its times in its quest to provide excellent services.
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The Capital Asset Pricing Model, 2002.
Analyzes and discusses the benefits of the Capital Asset Pricing Model.
2,650 words (approx. 10.6 pages), 17 sources, AU$ 143.95
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Abstract
This paper analyzes the Capital Asset Pricing Model, describing some of its numerous benefits. With the CAPM, traders can avoid much of the risk they incur through diversification. Therefore, only unavoidable risk should be compensated. Nevertheless, even after a trader diversifies his portfolio, some risk remains. Because some risk is associated with the market as a whole, this risk cannot be neutralized through diversification, and CAPM explains that.
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Fraud and the Auditor, 2002.
This paper discusses the role of the auditor in the detection of fraud.
1,650 words (approx. 6.6 pages), 8 sources, AU$ 91.95
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Abstract
This paper presents the changes that have arisen from the introduction of SAS 82. The author explains the expectation gap. The paper reviews moral problems and the difference between reasonable and an absolute assurance.
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Cost and Strategy, 2002.
This paper demonstrates that a company needs to understand how costs are determined in order to develop a viable strategy.
900 words (approx. 3.6 pages), 1 source, AU$ 51.95
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Abstract
This paper explains the meaning of marginal cost, with reference to fixed and variable costs and the model of diminishing returns, which also is known as law of diminishing marginal productivity. The author applies this theory to a real world example: British Airways, where an understanding of costing can be seen to support the strategies that have followed since 2001.
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Changes in Information Technology, 2002.
Analysis of the impact information technologies have had on the discount brokerage industry.
2,650 words (approx. 10.6 pages), 6 sources, AU$ 143.95
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Abstract
The IT changes in the discount brokerage industry have been enormous over the 1995-1999 period. In response to this rapid technological advancement, the number of discount brokerages has multiplied with several hundred now active in the market. Investors are becoming increasingly price conscious and there is great pressure on technology to reduce transactions costs and the time it takes for investor's bids to reach the trading floor. Those with the most advanced technology will dominate the market. Information technology, therefore, is perhaps the most critical success factor and, more than this, it is guiding the development of the entire brokerage industry. This study takes a Work Centered Analysis (WCA) approach to the key IT changes made over the 1995-1999 period.
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The Differences Between Financial And Management Accounts, 2002.
Argues that there are practical issues, as well as legal issues, that determine the differences between financial and management accounts.
1,150 words (approx. 4.6 pages), 3 sources, AU$ 64.95
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Abstract
Perhaps one of the most prominent discussions involving accounting has to do with the differences between financial and management accounts. Some regard these differences to be a question of legality. Companies are required by law to submit financial statements based on certain requirements. On the other hand, management accounting can be structured to suit the needs of the company. However, the fact that firms can structure their management accounting statements according to their needs might lead one to suggest that major differences between these two systems relate to practicality. With this in mind, it is hypothesised that while legal issues are important for determining the differences between financial and management accounting they are not the only considerations, one must also consider the extent to which practical considerations contribute to the development of these differences.
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The Home Mortgage Process, 2002.
Discussion of the way to make the process of obtaining a mortgage for a home mutually satisfying for both the buyer and the lender and anyone else involved in the process.
900 words (approx. 3.6 pages), 5 sources, AU$ 51.95
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Abstract
Obtaining a mortgage for a home is a fairly complex process, and one that can be very intimidating to the prospective buyers. However, if the buyers work hand-in-hand with lenders and others involved in the process, they will emerge both satisfied and happy.
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The Stock Market, 2002.
Questions whether there is any quantitative rationale for stocks that trade with such astronomical values on the stock market.
3,025 words (approx. 12.1 pages), 7 sources, AU$ 162.95
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Abstract
This paper will explore these questions by applying a time series and random walk analysis. In the final analysis, it will be clear that time series data has little if any ability to predict short term returns. Interestingly, the paper also finds that new economy stocks (such as Yahoo and AOL) clearly do not exhibit signs of a random walk, but older economy stocks like Coca Cola and Proctor and Gamble may. It is clear that the more companies are linked to the new, information based economy, the less their stocks exhibit sings of a random walk.
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Mortgage Rates, 2002.
A forecast of 30-year mortgage interest rates.
2,650 words (approx. 10.6 pages), 10 sources, AU$ 143.95
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Abstract
An analysis of 30-year mortgage rates, and what the future predictions are for interest rates on these loans. By understanding the methodology for prediction in finding interest rates of this nature, we can see what patterns may shape this analysis.
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Mortgage Rates, 2002.
A predictive forecast of 30-year mortgage interest rates.
2,650 words (approx. 10.6 pages), 10 sources, AU$ 143.95
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Abstract
An analysis of 30-year mortgage rates, and what the future predictions are for interest rates on these loans. By understanding the methodology for prediction in finding interest rates of this nature, we can see what patterns may shape this analysis
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Accounting for Stock Options, 2003.
A theoretical analysis of recent developments on accounting standards for stock options and a practical application to Cisco Systems, Inc. as an illustration.
4,146 words (approx. 16.6 pages), 38 sources, MLA, AU$ 163.95
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Abstract
This paper analyzes developments in the accounting field for stock options regulating standards. The writer shows how the accounting technique caused huge controversy among regulators and academics with respect to the treatment of stock options in the financial statements because the primary objective of decision usefulness of financial reporting as well as net income depends on whether or not the company recognises stock options as expenses on a fair value based method in the income statements. It argues that although the recent developments of the accounting standards proceed in the right direction, there are still issues that must be addressed. It shows that in order to solve the remaining issues, it is necessary to improve the qualitative aspects of financial information, such as relevance, reliability and comparability which directly relate to the primary objective of financial reporting.
1 Introduction
2 Historical Developments on Accounting for Stock Options
2.1 APB 25: Intrinsic Value
2.2 SFAS 123: Introduction of Fair Value Based Method
2.3 SFAS 148: More Timely and More Prominent Disclosure
3 Theoretical Analysis
3.1 Fundamentals of Financial Reporting
3.1.1 Objective of Financial Reporting
3.1.2 Qualitative Characteristics of Accounting Information
3.2 Recognition of Expense
3.2.1 What Is an Expense?
3.2.2 Assets under SFAC 6
3.2.3 Liabilities under SFAC
3.2.4 Assets under Exit Value Accounting
3.2.5 Liabilities under Exit Value Accounting
3.2.6 Comparison of the Recognitions
3.3 Measurement
3.3.1 Fair Value Method
3.3.2 Intrinsic Value Method
3.4 Summary of Theoretical Analysis
4 Practical Analysis - Cisco Systems, Inc.
4.1 About Cisco Systems, Inc.
4.2 Applications to the Accounting Standards
4.3 Pro Forma Disclosure in the Profit and Loss Statement
4.4 Market Share Price and Employees Stock Option Incentives
4.5 A Need for Change
5 Conclusion
6 Bibliography
Appendix
From the Paper
"High-tech companies such as Cisco Systems have developed as major global business players during the last decade. One of the devices that many of these companies often applied in the process of their economic growth was a stock-based compensation plan. Such small venture businesses, which were normally deficient in cash in their initial stages, provided employees with the right to purchase their own stocks instead of cash. As a result, stock options could enormously reduce the amount of cash and wage expenses at the same time. Further, entrepreneurs could effectively retain talented staffs by granting them stock options, and could elevate motivation among the employees. However, the series of frauds and corporate crisis over the past year raised the question of accounting treatment for stock options whether the present standards achieve the principal objective of decision usefulness of financial reporting."
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Accounting, 2003.
Discusses the evolvement of what has been historically called the Certified Public Accountant.
978 words (approx. 3.9 pages), 3 sources, APA, AU$ 50.95
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Abstract
Examines how computer technology and business competition have caused the role of a Certified Public Accountant to change from one of a transaction processor to one of a business partner.
Introduction
Technology and the Accountant in 2015
Conclusion
References
From the Paper
"The traditional management accountants have focused on the tasks of counting, comparing, recording and reporting financial information. Whether we like it or not, technology and society have fully engaged to bring about drastic changes to the way we conduct business today. The very core competencies of accountants (i.e., measurement and reporting of business transactions) are being challenged by this information economy."
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The New Roles of Management Accounting, 2002.
Discusses how traditional management accounting is adapted to contemporary economics.
3,813 words (approx. 15.3 pages), 22 sources, APA, AU$ 152.95
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Abstract
This paper examines the applicability of traditional management accounting techniques in the modern market-driven environment, along with the new roles and responsibilities that are vital for thriving management accountants. The paper shows that it is imperative for management accountants to acquire critical skills, namely communication and analytical expertise, comprehensive knowledge in the area of accounting, information technology and the business and the ability to work in a team, so as to fully reap the benefits of the new advanced approaches.
Table of Contents:
1 Introduction
2 The Evolution of Management (Cost) Accounting
2.1 Single-Activity Enterprises
2.1.1 Early Nineteenth Century ? Textile Mills
2.1.2 Middle Nineteenth Century ? Railroad Companies
2.1.3 Late Nineteenth Century ? Large Retailers
2.2 Scientific Management Movement and Standard Costing
2.2.1 The Scientific Management Movement
2.2.2 The Emergence of Standard Costing
2.3 Multi-Activity Enterprises
2.3.1 Return on Investment (ROI)
3 Critique of 20th Century Management Accounting
3.1 Lack of Relevance
3.2 Cost Distortion
3.3 Inflexibility
3.4 Incompatibility with World Class Approaches
3.5 Inappropriate Links to the Financial Accounts
4 21st Century Management Accounting
4.1 The Focus of Future Management Accounting
4.2 The Role of Future Management Accounting
4.2.1 Internal Consultants or Business Analysts
4.2.2 Team Member / Leader and Advisor
4.2.3 Financial Information Specialists and Information System Designer
4.3 Critical Skill Required By Management Accountants
4.3.1 Sound Understanding of Accounting Knowledge and Skills
4.3.2 Comprehensive Understanding and Competence of Business
4.3.3 Communication Skills
4.3.4 Analytical Skills
4.3.5 Knowledge of Information Technology Systems
4.3.6 Teamwork
5 Conclusion
6 Bibliography
From the Paper
"According to a survey by the UK?s Institute of Internal Auditors (2001), communication skills are considered to be the most prized attributes of the internal accountants. The changing role and functions of management accounting entail management accountants to actively participate within cross-functional teams. Thus, it is fundamental for these professionals to possess strong communication skills, as they are required to liaise with managers and guide the firm?s strategic and tactical decisions on a daily basis (McNair, 2000). As such, communication skills are important for these professionals to communicate throughout the organization, which ranges from senior management to support staff levels, as well as vendors, competitors, and other professionals."
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The Management Accountant and Strategic Partnering, 2003.
Discusses the evolving role of the management accountant and how the role is fitting into corporations as strategic partnering.
1,176 words (approx. 4.7 pages), 4 sources, APA, AU$ 59.95
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Abstract
A review of an article in the Fall 1999 Management Accounting Quarterly (written by Rusell et al), infers that the changing role of the accountant includes all forms of accounting professionals. The paper shows that not only do management accountants analyze financial information, review tax and other regulatory issues and execute much of the traditional accountant duties, but they are now migrating to be included in executive teams involved in strategic planning issues. The paper shows that accountants are involved in corporate technology and new product developments. In other words, they are now accountants with supplementary management. The paper makes use of charts.
Table of Contents
Introduction
The Evolution of the Management Accountant
The Management Accountant and Strategic Partnering
What Does It Mean to Me
Conclusion
References
From the Paper
"Reinvention on a grand scale appears to be the order of the day. Failure to provide today?s Management Accountant with the tools it needs tomorrow just adds risk of the profession becoming a marginal discipline (i.e., deskilled, decentralized and disappearing (Parker 7)). Therefore, the need is great for a partnering of sorts in which to provide the reinvented Management Accountant with a broader knowledge base that includes areas such as operations, product and process technology, systems, marketing and strategic management. The focus must be switched from historical accounting stewardship to strategic planning. For the traditional Management Accountant, this will be like putting on a new pair of shoes; and for those that challenge change, the shoes may be a little tight."
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