Abstract
This paper gives presents a fictitious scenario faced by a new accountant at a large firm. The new employee has been tasked with auditing an established client of the firm, a wholly-owned real estate subsidiary. According to the paper, during the audit the new accountant discovered that the real estate company was over-stating the value of its property holdings by at least $1.9m. The paper concludes by showing the recommendations that the new accountant made, particularly that the company write down the stated value of the property to more accurately reflect its true value.

From the Paper
"Baker Greenleaf (Greenleaf) is a large accounting firm that has a sound reputation in the industry. Greenleaf recently hired a new accountant, Dan Potter who has been tasked with auditing an established client of Greenleaf, a wholly-owned real estate subsidiary. During the audit Potter discovered that the real estate company was over-stating the value of its property holdings by at least $1.9m. Potter has recommended that the company write down the stated value of the property to more accurately reflect its true value. During this process Potter has been requested, by..."

Tags:dilemma, accountant, ethical

Abstract
This paper is a personal exposition of the author's career ambition to be a certified public accountant. The author describes the growth of the accounting industry and the area in which he hopes to specialize. Also examined are the author's perceived weaknesses in his skill set for being an accountant and how he feel these deficiencies can be overcome. He also states his strengths and how these will be beneficial in his career. The author concludes that by overcoming his weaknesses and adding to his strengths, it is possible to gain all of the tools for successful public accounting.

From the Paper
"There are many different skills necessary to become a well rounded and successful public accountant. These skills include technical knowledge, attention to detail, and interpersonal communication. I have attempted to master all three of these skills through my daily life by consistently practicing and focusing on the importance of these three skills. By overcoming my weaknesses and adding to my strengths, I fully believe that I will soon gain all of the tools for successful public accounting."

Tags:auditing, accounting, certified, public, accountant

Abstract
A brief job description for an accountant who is a department manager. The paper includes a listing of Americans With Disabilities office requirements.

From the Paper
"Job Title: Accountant- Department Manager. Scope of Position: Uses professional accounting concepts and internal company policies to solve complex accounting issues including the maintenance of internal controls. Participates in and implements monthly financial, close supervises the assignments of the staff accountants to include general ledger accounts, payable and fixed assets. Duties: Prepares monthly management financial reporting package and executive summary schedules. Coordinates and facilitates the process of documenting accounting policies and procedures. Manages all areas of administrative personnel, insuring proper staffing levels, hiring, training and development performance and utilization..."

Tags:accountant, job, description

Abstract
This paper describes an interview with Peter Cullings, an accountant and analyzes the answers in an effort to understand what his job is.

Tags:interview, of, accountant

Abstract
The paper discusses how a skilled management accountant is able to combine the balanced scorecard, activity based accounting and variance analysis to provide financial information of strategic value. The paper goes on to show how this information enhances the decision-making process by enabling the management to focus on the functional areas which have been underperforming. In this way, the paper demonstrates the vital contribution that a skilled management accountant makes to the company's decision-making process.

From the Paper
"A skilled management accountant is able to produce knowledge assets which can enhance the process of strategic decision-making. There are several control mechanisms such as the balanced scorecard and the activity based accounting enabling management accountants to generate knowledge assets about the existing business processes so that the decision making process becomes more effective. This is enabling the top management to control costs to a greater extent."

Tags:balanced, scorecard, activity, based, accounting, variance, analysis, reports

Abstract
One of the problems of ethical analysis is the fact that the application of two ethical theories to the same case can actually produce two different choices for action. As will be seen in the following application of utilitarianism and Kant's ethical theories to the case study of the "The Accountant's Dilemma" not only do these theories provide two different choices, but both present valid arguments for each choice. However, it will be argued that the utilitarian theory presents the preferred ethical alternative.

Tags:the, accountants, dilemma

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."

Tags:finance, societal, IMA, Certified, Public

Abstract
This paper investigates how the financial accountant can affect the outcome of the company, especially in respect to promoting bankruptcy. This paper also notes that those companies that are in the process of re- organizing - such as Enron and Kmart - report to their investors to make them aware of the changes in their accounting and their management practices.

Abstract
In this article, the writer compares and contrasts the relationship between the accountant and the financial manager within business entities. Included are the various types of accountants and financial managers as well as their inter-related roles. Further, the writer looks at their functions, orientations, concerns and purposes. Additionally, the intangible topic of ethics and its impact on revenue is also discussed.

Outline:
Abstract
References

From the Paper
"Broadly speaking, the accountant identifies, measures and communicates important economic information about a business entity; organization or corporation in order that informed judgments can be made. It has an internal orientation, is indirectly involved with but significantly supports the decision-making process. A variety of managers use this information to make informed decisions. Among them is the Financial Manager.
"Like the Accountant, there are various types of Financial Managers. A Chief Financial Officer is involved in financial policymaking and corporate planning. A Treasurer is responsible for cash management, raising capital and cultivating relationships with banks and investors. Finally, a Controller's role is quite similar to the role of the Accountant in that he or she prepares financial statements, is responsible for internal accounting and tax affairs."

Tags:financing, profitable, assets, capital, cash

Abstract
This paper looks at how new technology has changed the roles and functions of managment accountants and financial managers.

Tags:new, management, accountant