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Excerpt: With the April 15 tax filing season deadline behind us, there are several conversations that practitioners still need to have with their clients about new tax savings opportunities for 2024. Helping your clients take advantage of some of these new opportunities, as well as reminding them of tax savings options that are often forgotten, are value-added services you can provide that will keep them returning for your advice [...]

Thesis (M.Comm. (Accountancy))--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT environment is to follow annual audit planning methodology steps. The IT infrastructure elements are linked to the business processes which they support. Their ranking are based on the risk assessments of the business process, the business process priority, the dependency of the business process on IT and the IT infrastructure element’s own risk assessment. CobiT is used as an auditing method, i.e. best practice guidance to audit against.

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This thesis investigates small employment growth businesses and their use of accountancy support in the Northern region of England. Two separate and independent surveys of accountants and small business in the region are used to explore this issue. The thesis also uses three robust measures of growth. The thesis finds that small firms that experience fast employment growth are more likely to use government sponsored support rather than the support provided by accountants or other sources. This is a surprising finding, particularly as accountancy support is often identified as being the most common source of support for small firms. The thesis then goes onto to investigate if this is due to a demand side failure. The thesis finds little evidence of this. It also finds that the supply of accountancy services is constrained and accountants adopt a reactive rather than proactive approach to their clients. The implication of these findings is that there is evidence to suggest that there is a supply-side failure in the provision of accountancy services to fast growth businesses. This suggests that publicly funded provision of support to small firms who have experienced employment growth is important. It also suggests that accountancy practitioners may have to re-orientate their support they offer to such clients.

Many business decisions which use accounting information are made under conditions of uncertainty and are biased, in part, on relative gains and losses. Therefore, accounting settings appear to be a particularily appropriate setting to test the predictions of prospect theory. To date, little accounting research has been conducted which has used prospect theory as its theoretical foundation. Using a discount period decision under risk, practicing accountants were asked to indicated he likelihood of making an inventory payment. The results of the study provide limited support fo prospect theory propositions. It also is interesting that the perceptions of and ethical conflict by subjects significantly impacts the likelihood assessments made by the subjects.

Curriculum revision is one of the most daunting challenges facing faculty. The process is full of pitfalls and hurdles. However, these problems can be overcome. In the following discussion, the ten things that must be considered are listed and evaluated. Although many of the factors appear to be self-evident, programs often find them to be insurmountable hurdles. The paper discusses such potential problems as faculty involvement, planning activities, resources, and stakeholder considerations. By keeping these warnings in mind, a curriculum revision can be a rewarding and productive endeavor.

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