AFFIRMATION AND ACKNOWLEDGEMENT I hereby declare that this report is my original research work compiled and has never been submitted to any organization for the fulfillment of internship requirements and other requisites. Every good work is certainly impossible to accomplish single-handedly.Therefore‚ it is with heartfelt gratitude that I convey my sincere thanks to my family‚ and best friends for the great encouragement and support that you have given to me again and again. I would like to
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hand‚ since these reports were written by the staff accountant and the accounting manager‚ it made each of these employees equal in position to the people they were corresponding with‚ therefore the informal report was correct. The reports could be improved by several ways. One way is to include the numbers of the operating expenses and sales that are mentioned‚ and the other would be an explanation of the phantom inventory that the staff accountant believes is being reported. This would be an important
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transactions were perfectly legal at the time‚ just not necessarily ethical. Companies did not have to be 100% honest when sharing earning results and company structure with shareholders. Arthur Anderson & Co. was also to blame as they were the accountants for Enron. They were the ones with the expertise who should have known better and looked to fully explain and disclose what they knew. Anderson’s commitment is to the shareholders‚ not to their client and they needed to act in a way and present
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under study. At one time the profession dominated. But far from being a monolithic body‚ it was in turn split according to various interests: the Big Six behind the Malaysian Association of Certified Public Accountants (MACPA) and the smaller firms behind the Malaysian Institute of Accountants (MIA). At other times big business prevailed. These conflicts and power struggles are revealed through an analysis of the case of the Goodwill Accounting Standard. Selvaraj D. Susela 358 Introduction
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CHAPTER 4 CHANGES FACING MANAGEMENT ACCOUNTANTS IN POSTMODERN TIMES 4.1 INTRODUCTION In seeking answers to typical questions associated with morphogenic change (see paragraph 3.2)‚ it becomes apparent that business‚ and consequently management accountants‚ have been faced by a confluence of forces of change during the past decade. Chapter 3 defined change‚ and more particularly the concept of morphogenic change. The three major drivers of change were discussed in paragraph 3.3‚ namely computer
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making in major U.S. companies like Enron‚ Tyco and Adelphia. The Institute of Management Accountants has created “Standards of Ethical Conduct” which demonstrate how ethical behavior should be practiced by professionals. By examining past ethical breaches‚ a strategy can be developed that can help deter unethical practices from happening in the future. II. Outline b. The Institute of Management Accountants’ (IMA) "Standards of Ethical Conduct for Practitioners of Management Accounting and Financial
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inclusion of ethical teaching in the collegiate level translates into improved moral reasoning in the profession. While studies have shown a link between the two‚ “accountants in general have not progressed to the same level of moral development as other college graduates” (Adkins & Radke) Expectations gap between “the public‚ accountants in practice and academia‚ and accounting students” First gap between the public and accounting professional is due to recent accounting scandals that have diminished
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responsibilities elsewhere that might influence their views of certain issues. b. The structure of the board. The largest eight public accounting firms (at that time) were automatically awarded one member‚ and there were usually five or six other public accountants on the APB. c. Harmonization. The accounting standards developed were dissimilar to those developed by the International Accounting Standards Committee. d. Response time. The emerging accounting problems were not being investigated and solved
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Page 1 Recommendation Page.3 Executive summary Page.4 Introduction Page.5 Analysis Page.6 Recommendations and conclusion Page.7 Appendix 1 – Code of Ethics for Professional Accountants Page.8 References Page.9 Page 2 Recommendation Erin should notify Smart Worx of the postponement as it is consistent with ethical principles of integrity and professional competence. As Erin is complying with these codes of ethics
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become a certified accountant‚ and to travel the world. II. BODY: A. Paragraph 2 1. Topic Sentence: To join and become a member of the army National Guard would be a vision for me. 2. Supporting Ideas: a. Passed the ASVAB Test. b. Need a healthy‚ strong body‚ and mind to passed the physical examination. c. Be daring‚ respect‚ and must have a self-confident. B. Paragraph 3 1. Topic Sentence: Another thing I would like to accomplish in my life is to become a successful accountant. 2. Supporting Ideas:
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