Looking to the Future: A Key to Success
Article Abstract:
The American Institute of Certified Public Accountants (CPAs) established a committee to anticipate issues to affect the accounting profession in the near future and to recommend action on the issues. Some issues expected to affect the profession include the growth of large firms and division between large and small firms, the overload of standards and the threat of government regulation. Some megatrends also affect the accounting profession including the shift to an information-based economy, a global economy and a shift of the population of the United States to the Sun Belt. The committee has studied these at quarterly meeting with futurists and experts in other areas. Three schools of thought exist: 1) foresees business as usual, 2) foresee radical change and 3) foresee evolutionary change. A study was done of expected changes and groups to be affected by them. The committee then identified several major issues likely to affect the profession, the AICPA or both. With recommendations in future planning, it is hoped that the profession will be more effective in accepting and managing change.
Publication Name: Journal of Accountancy
Subject: Law
ISSN: 0021-8448
Year: 1984
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The secret behind American export success
Article Abstract:
US export performance has been strong compared with growth in the non-export oriented part of the economy. Much of this growth is attributed to exports of capital goods, with capital goods exports increasing as a share of total production. Jobs in this sector tend to be high wage, with high spending on research and development. These facts counter pessimism over fears that exposure to foreign competition is leading to an increase in low paid service sector jobs at the expense of the industrial base.
Publication Name: Regulation
Subject: Law
ISSN: 0147-0590
Year: 1993
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Ranking isn't everything; 'U.S. News' law school study overlooks important indicators of success
Article Abstract:
The annual 'U.S. News and World Report' ranking of law schools has become known as a somewhat accurate indication of law school merit, but it produces perverse incentives because it favors higher salaries, more likely in big cities and for lawyers practicing certain kinds of law. Bar passage rates, number of pro bono hours, and low ethics violations would be interesting indicators and are absent from any ranking of law schools.
Publication Name: ABA Journal
Subject: Law
ISSN: 0747-0088
Year: 1997
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