The accountant - bean counter or business expert?
Article Abstract:
Historically, the role of the Chartered Accountant (CA) was that of general business expert, advisor and coordinator. The Masters in Business Administration (MBA) challenged that role: the MBA degree has come to be seen as the essential prerequisite for any career in business. The role of the CA today is compared with that of the MBA, and differences in educational emphasis are described. The CA today has the opportunity and the ability to reassert the traditional role. Two critical changes, however, need to be made: (1) CAs must broaden their information base to include more than just internal accounting data; they should be aware of market shares, productivity and quality measures, and key competitor and market statistics; and (2) The task of information management should include effectively communicating information and participating in analyzing data and implementing decisions.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1985
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Breaking the financial code
Article Abstract:
Public key cryptography, based on the RSA algorithm, has both public and private data encryption applications. Dutch academic mathematician Hendrick Lenstra recently developed a way for factoring that could break the RSA. This could affect financial institutions that transact business using the RSA security code system.
Publication Name: The Accountant's Magazine
Subject: Business
ISSN: 0001-4761
Year: 1987
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