Journal of Accountancy Large Logo

Search Results

General Management

Sort by: Show:
Page  1

1. Get Ready to Restructure  

BY STEVEN L. MINTZ
Coping with a downturn often means restructuring for companies. Every restructuring has many moving parts—including layoffs, impairments, asset revaluations and debt relief. To engineer a favorable outcome, stay ahead of events, says Scott Davis, a partner in the Corporate Advisory and Restructuring Services practice at Grant Thornton. He offers these tips Conserve cash.

2. Economic Outlook Remains Uncertain  

BY MATTHEW G. LAMOREAUX
Recessions—roughly two per decade—have occurred quite regularly since World War II. Most last less than four quarters, according to International Monetary Fund data. But the depth and breadth of recessions are notoriously difficult to predict. This article focuses on what CPA financial executives have experienced in the current recession, using data from the first quarter Business and Industry Economic Outlook Survey (tinyurl.comd2tomw) conducted by the AICPA and the University of North Carolina’s KenanFlagler Business School.

3. Economic Outlook Improves   WebExclusive

BY MEGAN PINKSTON
Optimism about the U.S. economy’s prospects improved sharply in the second quarter, but compensation freezes, layoffs and capital spending cuts are still on the horizon for about half of companies, according to a new survey of CPA financial executives. Nearly onefifth of respondents were optimistic or very optimistic about the U.S.

4. Unleash the Power of Lean Accounting   CPEDirect

BY Jan P. Brosnahan
EXECUTIVE SUMMARY Lean accounting concepts are designed to better reflect the financial performance of a company that has implemented lean manufacturing processes. These may include organizing costs by value stream, changing inventory valuation techniques, and modifying financial reports to include nonfinancial information. Value stream management (VSM) is a different way of measuring and evaluating a company’s results and involves changes to decisionmaking processes.

5. Value Proposition  

BY Nicholas J. Jr Mastracchio
EXECUTIVE SUMMARY The CPA is the gold standard in financial credentials, but CPAs are increasingly in short supply. The result is that it is more difficult and more expensive for companies to find qualified CPAs. CPAs can benefit companies in a number of ways that they may not anticipate.
Page  1
CPE Direct articles Web Exclusive content
AICPA Logo Copyright © 2009 American Institute of Certified Public Accountants. All rights reserved.
Reliable. Resourceful. Respected. (Tagline)