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Below is a list of the major on-going ERP initiatives SAA is involved with on a regular basis and some of the systems the ERPs will be replacing: * Security Cooperation Enterprise Solution (SCES) replaces: ** FMS acquisition ** Logistics * Financial functions from: ** Centralized Information System for International Logistics (CISIL) ** Management Information System for International Logistics (MISIL) ** Case Management Control System (CMCS) ** Defense Integrated Financial System (DIFS) * Defense Enterprise Accounting and Management System (DEAMS) replaces finance and accounting functions of GAFS (General Accounting and Finance System) * General Funds Enterprise Business System (GFEBS) replaces finance and accounting functions of Standard Financial System (STANFINS) and Standard Operati...
... (Standard Operation and Maintenance Army Research and Development System (SOMARDS). * Navy Enterpris...
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(PCFRC) began its work as an official part of FASB's standards-setting process in January 2007. The PCFRC's role is to provide systematic input on on proposed and existing standards from a private company perspective. The PCFRC is jointly sponsored by FASB and the AICPA. The PCFR Task Force Report of 2005 reveals that approximately 30% of private companies release no financial statements to external users. US private companies that choose to issue financial statements have three alternatives: 1. apply GAAP in full; 2. report under GAAP, but depart from one or more requirements; or 3. adopt an "other comprehensive basis of accounting." At its first meeting, in May 2007, the PCFRC decided that its approach to considering prospective and ex...
...A search of the Financial Accounting Research System infobase (www.fasb.org/fars/index.shtmlttin...
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... online database under a common referencing system. It's a first step in organizing U.S. accounting s... from industry specific to general financial statement matters. Within each area are topics, su...
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Program heads are key players in governmental budgeting because they are involved both in formulating their program's budget and ensuring the program's activities comply with the budget. This paper synthesizes past research pertaining to two aspects of a government's budgeting system-formal budgetary procedures fairness and budgetary procedures implementation fairness-that influence program heads' attitudes and behaviors. Criteria are identified for each of the two forms of budgetary procedures fairness, as are specific types of attitudinal and behavioral reactions on the part of program heads. Reasons that program heads value fair budgetary procedures are also discussed. The paper concludes by presenting implications the research has for people involved in designing and implementing go...
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... means of three "accountability codes"--financial, managerial and professional--which use different .... This study is part of a wider research project conducted in cooperation with the Osservat...
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... incorrect determination led to serious financial scandals. To understand how any information may in... Commission (SEC) has issued "Staff Accounting Bulletin (SAB) no. 99, after the chairman of the c... resulted in a large number of detailed researches. . Empirical studies in this area began in the '50... the effectiveness of its internal control system. . Other studies show the contrary, the higher a c...
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... in the underwriting and trading of financial instruments. The intensity of the competition resu... techniques to provide an early warning system to regulatory agencies and other stakeholders, reg.... CONCLUSIONS AND DIRECTION FOR FUTURE RESEARCH . The recent Great Recession and crisis in the nat...Intelligent Systems in Accounting, Finance and Management, 6, 249-264. . Benston, G....
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INTRODUCTION . During the ongoing global financial crisis, the U.S. banking industry experienced a sh... overhaul the financial regulatory system. At the same time, the Basel Committee on Banking ...Following prior researchers (such as Furlong and Kwan, 2005, and Caprio, Laeve..., Review of Quantitative Finance and Accounting 23, 191-206. . Saunders, A. and B.K. Wilson, 2001....
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The 21st century accountant is more of a consultant than in the past, and needs to be able to locate both financial and nonfinancial information. Accountants need to know what databases and other resources to access, how to extract the relevant data, and how to organize and analyze the data and develop recommendations. Accounting educators are responsible for teaching students the skills that are essential to this research. The AICPA acknowledges that accounting graduates need to be proficient in conducting research. Research skills can be integrated into an accounting curriculum in several ways. Some schools have already integrated the coverage of research skills into the accounting curriculum and have achieved positive results. The authors of this article believe that teaching researc...
...Use the Financial Accounting Research System (FARS) research materials available under the RESO...
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... with creative solutions to management, financial and operational needs. Turnkey "Association model"...EVALUATION EUREKAFACTS--Smart Research & Analysis 301-610-0590 Program Evaluation--Needs ...