The accounting profession has recognized the increased importance of the field in the management process.

The public accounting profession must become more proactive in their advice with respect to potential environmental problems and solutions.

The increased national attention on health care issues in the United States has created the opportunity and the responsibility for action by the academic community, particularly in the fields of health care, accountancy, and finance. Innovative and creative courses must be developed and implemented to integrate acounting-related and health care-related topics. This article reports on a graduate level course in health care accounting and finance that used an interdisciplinary approach with faculty from the Department of Accountancy, the College of Nursing, and the School of Public and Allied Health. The article details the content and structure of the course, students' response, and lessons learned.

The Drug Enforcement Administration (DEA) issued regulations authorizing electronic prescriptions (e-prescriptions) for controlled substances; the regulations first became effective on June 1, 2010. Overshadowed by the health care reform legislation enacted by Congress earlier that year, these groundbreaking regulations have been overlooked by many in the health care community. To focus attention on these new regulations, this article first describes e-prescribing costs and benefits that are expected to accrue, not only to the pharmacist, but also to the DEA, prescribers, and the general public. This information will allow independent pharmacy owners and supervising pharmacists at institutions to make more informed decisions as to whether to implement e-prescriptions for controlled substances. In addition, this article explains how the new e-prescription rules are integrated into the preexisting controlled substance regulations, providing a comprehensive overview of the pharmacist's obligations when presented with any type of controlled substance prescription. This approach is intended to make these new regulations more accessible to all pharmacists, but especially to those who are new to the profession.

FASB statements and SEC guidelines give direction as to how healthcare organizations should account for their asset retirement obligations (AROs) where environmental issues are concerned. A key consideration is that current costs associated with environmental problems, such as encapsulating asbestos, are to be accounted for as part of an asset's cost and depreciated over the asset's remaining life.

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No description available.

This thesis charts the rise of professional accountancy in Kenya.  The study sets out to examine: how the market for the provision of accountancy services was controlled in colonial Kenya; how the exclusionary practices of the expatriate accountants in colonial Kenya were reversed after independence; how the process of indigenous professionalisation in the 1970s was implemented and the extent to which the model of professionalisation adopted here deviates from others to be found in the literature. As far as possible, the study draws upon archival sources of data mainly to be found in Kenya.  However, given the scarcity of such historical data and the relatively recent passage of Accountants’ legislation in 1977, the study also utilises oral history data to add density and detail. The Kenyan professionalisation trajectory is a product of the changing social, political and economic environment from within which it emanates. The study finds that at various points in the history of the Kenyan project, different groups of accountants adopted different closure strategies.  In colonial Kenya, the expatriates mounted exclusionary closure and attempted to exclude unqualifieds on the basis of competence and non-whites on the basis of race.  After independence, prompted by the state, Africans were encouraged to train for accountancy in the belief that successful Africanisation would permit the excluded Africans to “bite into” the privileges enjoyed by the expatriate accountants, effectively mounting inclusionary usurpation.  Finally, both exclusionary and inclusionary strategies were adopted at different points in the processes leading to the formation of ICPAK (the Institute of Certified Public Accountants of Kenya) in order to command control of the profession.

Proefschrift Universiteit Maastricht. / Auteursnaam op omslag: Hans Verkruijsse. Met index, lit. opg. - Met samenvatting in het Engels.

Internal Revenue Service (IRS) procedures seem to be outdated due to a lack of technology. On a good day, one can call the IRS and only wait on hold for an hour or two before speaking to an agent who may request a form be faxed. A tax professional may have spent half their workday by the time the situation is resolved or a plan of action has been established. It is no secret the IRS has had many setbacks the past 10 years including budget cuts, employment drops and workload increases. The budget declined by 17% from 2010 to 2018. Full-time equivalent employees dropped 36% from 1989 to 2018, with the number of returns filed annually steadily rising for the past 20 years, going from 130.97 million in 2001 to 169.1 million in 2020 (Tax Policy Center, 2020). Additionally, the COVID-19 pandemic created a major backlog, leaving 21.3 million unprocessed paper returns at the end of May 2022.