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The Accounting Doctorate Shortage: Opportunities for Practitioners
By Douglas M. Boyle, CMA, CPA; Brian W. Carpenter; Dana R. Hermanson; and Michael O. Mensah
The current U.S. shortage of accounting faculty with doctorates will soon reach critical levels despite significant increases in faculty pay. A report has encouraged practicing accountants to pursue academic careers to provide needed practical business experience in the classroom. The authors consider a nationally accredited, flexible doctoral program to admit experienced practitioners through nontraditional channels.
Digital Forensics: A New Challenge for Accounting Professionals
By John Brozovsky and Jie Luo
As more organizations increase their use of cutting-edge information technology, the risks of data theft and tampering also increase. There’s help in the form of digital forensics software, which deals with these threats head-on. The authors discuss the various digital forensics resources available to accounting professionals (both commercial and free programs) along with practical guidelines for use of these packages.
Making Connections Between CFO and CIO
By Anthony Cusimano
With the roles of the CFO and the CIO sometimes seemingly at odds, the author looks at their different responsibilities and how technology can create a partnership between them. The CFO must balance the needs of investors and stakeholders against the decisions to ensure growth, and the CIO is occupied with day-to-day operations.
Take a Cost-Benefit Approach to Ethics
By Joshua Atlas, CMA, CFM, CFE
Going beyond the value of making principled decisions because it’s the right thing to do, the author considers the quantitative reasons for ethical behavior in business. Using quantitative tools to analyze ethical decisions should be an important part of an organization’s profitability calculations.
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