EXECUTIVE SUMMARY WORKPLACE TECHNOLOGY has entered a new era. What started as a handy (but still optional) business tool in the 1980s evolved into a high-priority requirement in the 1990s. But now technology is much more than a business priority: It’s become a prerequisite. MOST WHITE-COLLAR workers lack the skills
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Information management and technology assurance
Index Funds: Criticisms and Comments
The JofA received a number of letters regarding the two index fund articles that ran in the January 2000 issue. These included letters from readers who pointed out errors in one of the articles as well as readers who took issue with some of the statements the authors made regarding
Readers Find Technology Workshops Helpful
I just have to applaud you on the Technology Workshop series in the JofA . For three months in a row, the topics have been timely (for example, the Excel Pivot Table/Access tie-in, Auto Filter, Conditional Formatting). Could I suggest covering macros, buttons and visual basic for automating purposes? Scott
Thinks HMOs Wrongfully Blamed
I was disappointed that the article “Managing the Cash Gap” ( JofA , Oct.99, page 27) was allowed to be published with such a blatant, unsubstantiated slam against the HMO industry. The statement that “some health care providers can have 60 to 90 days in receivables, thanks to slow-paying HMOs
More About the Commerce Clause
Thank you for publishing the summary of the Alabama franchise tax decision (“For Whom the South Central Bell Tolls,” JofA , Jan.00, page 73). I would like to draw more attention to the burden that states place on individuals who perform services in multiple states. In more than 20 states
Technology
E-Business Tops Tech Priorities for CPAs Representatives of AICPA technology committees gathered in Tucson, Arizona, to identify the 10 most important technological challenges and opportunities facing CPAs in 2000. Throughout its lively three-day discussion, the group was unanimous on one point in particular: You can’t duck these issues. Confront and
Lawyers and CPAs: How the Landscape Is Changing
EXECUTIVE SUMMARY FIFTY STATES AND THE American Bar Association currently prohibit lawyers from sharing fees with nonlawyers, such as CPAs, effectively barring multidisciplinary practices (MDPs). The ABA’s rule-making body, the house of delegates, shows signs it may reverse this ruling and allow lawyers and CPAs to share fees and be
The CPA As E-Consultant
FEBRUARY 2000 VOLUME 189, NUMBER 2 Editorial Staff Publisher/Editor-in-Chief Colleen Katz Executive Editor Barbara J. Shildneck Managing Editor Elizabeth Uva Senior Editors Katharine W. Coveleski Peter D. Fleming John von Brachel Michael Hayes Emily S. Plishner Stanley Zarowin Senior News Editor Robert Tie Associate News Editor Mavis C.
International Associations
There are more than 130 associations of accounting firms, 30 of which are international. However, fewer than 1,000 U.S. firms belong to some kind of accounting association. David Albrecht, professor of accounting, Bowling Green State University, Bowling Green, Ohio. he world is our horizon! How can we—a midsize accounting firm
Stopping the Brain Drain
EXECUTIVE SUMMARY SMALL CPA FIRMS ARE FEELING THE PINCH from a shortage of qualified staff. It is important for firms to do what they can to keep the best and brightest employees from leaving. FIRMS CAN ASK STAFF WHAT THEIR SALARIES should be and work with them on an annual
About the Publisher
July 1999 Vol. 188 No. 1 Highlights Publisher/Editor-in-Chief Colleen Katz ExecutiveEditor Barbara J. Shildneck Managing Editor Elizabeth Uva Senior Editors Katharine W. Coveleski Peter D. Fleming John von Brachel Michael Hayes Emily S. Plishner Stanley Zarowin Senior News Editor Robert Tie Associate News Editor Mavis C. Allen Assistant
Winning Over Mrs. Fisher
EXECUTIVE SUMMARY THE CONSOLIDATION OF CPA FIRMS has taken the profession by storm. American Express, the first to start acquiring CPA firms, has since been joined by Century Business Services and HRB Business Services, formerly H&R Block Inc. TOGETHER, THE THREE CONSOLIDATORS have purchased just under 90 CPA firms. Other
Just Say No to Costly Clients
EXECUTIVE SUMMARY SEPARATING BAD CLIENTS FROM YOUR FIRM is not as easy as picking up the phone and telling them they must find a new CPA. First, you must clarify your firm’s long-term goals. Second, you must decide which clients will be most profitable as your firm prepares to meet
CPA Firms: Future Alliances
EXECUTIVE SUMMARY CPA FIRMS ARE CHANGING: They will become more dependent on each other—fueling growth and service opportunities in the coming decade. THE FIRMS WILL SHARE CLIENTS with other firms, creating informal cooperative networks. Further, industry CPAs will outsource more work to this network, which will adapt itself to the
www.yourcompany.com
EXECUTIVE SUMMARY NOW’S THE TIME to consider launching a commerce site on the Internet. You can bet that many of your competitors—at least the smart ones—are either on the Net already or are rushing to get aboard, because that’s where the business is. THE INTERNET IS providing new ways to
150 Hours: A Look Back
EXECUTIVE SUMMARY MOST STATES HAVE ADOPTED THE 150-HOUR requirement. But as the new rules take effect, firms may notice unintended effects on recruitment and other firm management issues. FLORIDA WAS THE FIRST STATE TO ADOPT the 150-hour rule and consequently makes a good case study for other states. MANY STUDENTS
Solo, But Not Alone
EXECUTIVE SUMMARY MANY SOLO CPAs ARE CONSIDERING some very important questions: Will sole proprietor practices operate as part of special group or affiliated entities? Must solo CPAs merge to survive? WHAT CPAs WILL BE DOING TO MAKE a living in the year 2009 will be quite different from what they
What You Really Need
While technical innovation continues at breakneck speed, wise computer users would do well to pause before hurrying to buy the latest computer, software or gadget that hits the market. Some of the new gear is essential, but many new products add little or nothing to CPAs’ productivity. The goal of
Make Your Meetings Count
EXECUTIVE SUMMARY EVERY BUSINESS PERSON KNOWS WHAT IT feels like to waste time at a poorly run meeting. Luckily, modern technologies, such as e-mail, may eventually reduce the number of face-to-face confabs and save time for employees. WHEN YOU CALL A MEETING, BE SURE TO have a clear idea of
For CPAs having trouble finding what they need on the Internet, one search engine company has hired a CPA to do the looking for them.
The Miner Accountant C onventional Internet search engines are nothing if not complete. Type in accounting and you might get anywhere from 10,000 to 3 million possible Web sites, often in no discernible order. It would be great to have an assistantparticularly another CPA who knows what you’re looking forto
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Agentic accounting has arrived: What’s hype and what’s real?
Artificial intelligence (AI) is moving beyond chatbots and into accounting workflows. A new generation of agentic AI tools can plan, execute, and adapt as they complete tasks, raising expectations for what automation can do inside firms and finance departments. What can agentic AI realistically do today and what challenges are there in its implementation? Find out in this Journal of Accountancy sponsored report.
From The Tax Adviser
August 31, 2026
2026 tax software survey
July 31, 2026
