Change v. continuity
Article Abstract:
IS departments must realize that continuity is as important as changing to keep pace with technology. As systems evolve, companies must keep their strategies consistent, and they must deal with a smaller number of vendors. Chief information officer (CIO) turn-over often leads to waste, since the new executives bring new ideas that may force a firm to substantially change their systems. End users may resent rapid changes to office technology that force them to learn new systems. IS departments must establish long range plans, because replacing technology frequently causes firms to lose large amounts of money. Companies should consider letting CIOs sit in on decision-making meetings so that the CIO knows the company's business strategy. Dealing with fewer vendors reduces the the number of customer service policies, technical support lines and business models that companies must handle.
Publication Name: Law Office Computing
Subject: Law
ISSN: 1055-128X
Year: 1996
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What constitutes a change in accounting method: is it merely a timing question?
Article Abstract:
Section 481 is unfair in its application when it comes to changes in accounting methods, and should be revised. Conflicting court decisions relating to to errors in cost-of-goods-sold calculations make this clear. The correction of an error in valuing inventory was determined by one court to constitute a change of method, resulting in a penalty. Errors of omission should be treated as errors, not changes in method. Substantiality, timing and lifetime income flow are all discussed in relation to the section 481 change of method rule.
Publication Name: Journal of Corporate Taxation
Subject: Law
ISSN: 0094-0593
Year: 1993
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Proposed legislation would reposition the accounting profession
Article Abstract:
The author discusses provisions of the Uniform Accountancy Act which would considerably modify the interstate practice of accountancy.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 1999
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