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Building bridges challenges CAAA

Article Abstract:

The Canadian Academic Accounting Association's (CAAA's) 16th annual conference featured a discussion on the issue of changes in education. Recession, economic globalization and changing societal attitudes toward the environment and technology are deemed the impetus for educational change. Academics must be conscious of business needs and be able to translate research language to suit the needs of practitioners. Accounting graduates are urged to develop skills necessary to meet clients' needs. Furthermore, technical areas in education must be minimized to meet the growing needs of industry.

Author: Litchfield, Jane Allan
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1992
Business associations, Conferences, meetings and seminars, Trade and professional associations, Professional associations, Trade associations

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Practice in a positive light

Article Abstract:

Positive accounting theory (PAT) attempts to explain the actions of auditors, managers and other tax policy makers to the standard-setting accounting process. The goal of PAT is towards the improvement of accounting disclosures and standards. PAT has evolved mainly from the writings of consumer theory, and agency theory and property rights. Even as PAT achieved a certain level of success at forecastingand clarifying accounting practices, a large number of accounting practitionershave begun questioning its validity.

Author: Boland, Lawrence A., Gordon, Irene M.
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1992

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Great expectations

Article Abstract:

Research is presented describing new techniques to help audit firms forecast the actions of clients and third parties.

Author: Jamal, Karim
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 2000
Research, Decision-making, Decision making, Auditors

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Subjects list: Accounting, Study and teaching
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