Opinion
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Responsibility accounting
This article considers organisational structures and measures of divisional performance. Candidates need to develop competence in this vital area of…
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Professional trends in accounting for 2003
A number of important developments will affect accounting professionals in 2003. New regulations, changing job responsibilities, emerging technologies and specialties,…
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Managing people
Everyone knows what a manager does, until that is you find yourself in a management position. This article provides an…
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The 7 Deadly Sins of Executive Dining
Many people don't want to believe it, but this is a true story: The senior director of a major (and…
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Accounting for partnerships
A partnership is defined as a relationship between two or more individuals in which they agree to operate as a…
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A Culture Turned Against Itself at Andersen
Arthur Andersen, the former accounting powerhouse that collapsed last year because of the Enron scandal, always tried hard to create…
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Spreadsheets with something extra
Have you ever created a spreadsheet only to open it a couple of months later to discover you couldn’t remember…
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Do Accountants Have a Future?
The last thing the Big Four needed was yet another scandal. But they've got one--this time over tax shelters. On…
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Fraud and its prevention
Fraud can come in a variety of different forms and can happen at all levels in an organisation. Over the…
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Managing Corporate Culture for Strategic Success
Corporate culture is one of those amorphous business concepts that leaders too often neglect because of its sheer intangibility. Yet…
