Evidence suggests that accounting departments at many universities and colleges focus their programs on preparing students for a career in public accounting and successful completion of the certified public accountant (CPA) exam. However, the majority of students who earn these degrees subsequently pursue a non-public accounting career. This exploratory study ...Download Now
In September of 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) jointly adopted the Revenue Recognition Project. The Boards did this in order to address existing revenue recognition problems in U. S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). The ...Download Now
Many smaller organizations often function with small budgets and minimum attention to marketing (Pomerantiz, 2002; Carson, 1990). This is especially true among business-to-business marketers. When small organizations develop and implement marketing plans, those plans usually contain large doses of inexpensive creativity. But creativity may cross ethical lines. A significant issue ...Download Now
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