عرض العناصر حسب علامة : المحاسبة
الأربعاء, 08 يونيو 2022 13:08
مقالات : المحاسبة الإبداعية والاحتيال المحاسبي
كاتب المقالة : د. عامر بن محمد الحسيني
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محاسبة و مراجعة
الخميس, 09 ديسمبر 2021 08:15
رسالة ماجستير: المحاسبة عن المشروعات الصغيرة والمتوسطة في ضوء معايير الدولية كمدخل لدعم مفهوم العناقيد الصناعية
يهدف البحث إلى تحديد واقع إستخدام معايير المحاسبة الدولية فى المشروعات الصغيرة والمتوسطة الحجم فى محافظة دمياط بهدف الوصول لريادة الاعمال فى ضوء مفهوم العناقيد الصناعية
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رسائل ماجستير و دكتوراة
الخميس, 14 أكتوبر 2021 08:04
مكتب النجار للمحاسبة والمراجعة والإستشارات الضريبية
معلومات إضافية
- البلد مصر
- المدينة القاهرة
- إسم مراقب الحسابات أحمد النجار
- المسمي الوظيفي رئيس مجلس الإدارة
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- الموقع الالكتروني http://www.elnagaroffice.com/
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دليل مكاتب المحاسبة
موسومة تحت
الإثنين, 03 أكتوبر 2022 13:24
تضمين الأمن السيبراني في دورات المحاسبة الخاصة بك
في هذا المقال يقدم أربعة خبراء في المحاسبة والأكاديميين المشورة بشأن تدريس هذا الموضوع المهم للغاية.
معلومات إضافية
-
المحتوى بالإنجليزية
June 8, 2021
6 ways to include more technology in the accounting curriculum
April 13, 2021
How one accounting program introduces students to RPA
TOPICS
Accounting Education
Technology
Information Security & Privacy
Many years ago, Scott Boss, Ph.D., associate professor of accountancy at Bentley University in Waltham, Mass., was conversing over Skype with his 6-year-old daughter, who was visiting her grandparents. "Why are you on Mommy's computer?" he recalled his daughter saying. "Daddy, we don't share passwords in our family.”
That moment was a proud one for Boss, who shared this story to reflect on something he's passionate about: cybersecurity. The topic, he said, needs to be mentioned over and over again to accounting and other students so the very nature of it is ingrained into their psyches.
"The point is to bring up the topic from the very beginning," said Boss, who teaches advanced Accounting Information Systems courses, both undergraduate and graduate.
Without question, cybersecurity is a hot topic. Data breaches make the news frequently; companies lose millions of dollars in what are accounting and reputational nightmares; and organizations, including public accounting firms, need internal controls to ensure their data and their clients' data remains secure.
CPAs are at the forefront of this rapidly escalating wave. They must protect their firms and clients' companies from hackers, assess cybersecurity risks during IT audits, and consult with clients regarding their own cybersecurity systems. Today, all Big Four firms have large cybersecurity consulting practices, and opportunities in the field abound for new college graduates in accounting, business, and computer science. "This isn't a topic for IT people," Boss summarized. "It's a topic for everybody. And it's cooler than debits and credits."
Accounting faculty will likely soon feel the need to learn about cybersecurity and to integrate the topic into their courses, if they haven’t already, as knowledge of the subject can help students find jobs. The Bureau of Labor Statistics has estimated information security jobs will grow 31% through 2029. "People are very hungry for talent in this area, so students who have that knowledge are better poised to identify risks,” said Nancy Bagranoff, CPA, DBA, professor of accounting at the University of Richmond, in Virginia. She began teaching a stand-alone course, Cybersecurity for Business, in the fall of 2020.
Employers need graduates with cybersecurity acumen, said Tawei (David) Wang, Ph.D., an associate professor of accounting and management information systems at DePaul University in Chicago. Firms and companies are hard-pressed to hire graduates who not only understand accounting and auditing, "but also have a solid understanding of the risks and governance issues from the cybersecurity point of view,” he said.
Faculty may question where to fit cybersecurity into their already-packed classes, however. And, as Wang noted, cybersecurity is a broad topic, which requires different perspectives across disciplines.
Another hurdle is the fact that there's no real consensus on how universities should teach cybersecurity: Some courses are offered through the computer science division; others, like Bagranoff's, are taught in the business school; and others in accounting departments. But all too often, cybersecurity is not included in accounting programs at all.
"Historically, accounting has been reluctant to consider cybersecurity as an important part of the curriculum," Boss said.
Despite these issues, accounting professors armed with some basic guidance can bring cybersecurity into their classrooms without too much difficulty. Experienced faculty offer the following six tips for teaching cybersecurity and getting up to speed on the topic:
Tell students why cybersecurity matters. Some accounting students may wonder why they need to learn about cybersecurity, viewing it as solely a matter for IT. So discuss the "why and how" with students. "The most important tip would be to get your students to understand how, as an information system, accounting relies on cybersecurity, as do all information systems," said Lawrence A. Gordon, Ph.D., professor of managerial accounting and information assurance at the University of Maryland's Smith School of Business, and co-author of Managing Cybersecurity Resources: A Cost-Benefit Analysis.
Explain how cybersecurity is a vital component of internal controls, and how disclosure issues and decisions must be addressed. "What's the cost of a cybersecurity breach? That's an accounting issue," he said, as an example.
In addition, noted Boss, mention high-profile incidents like the Equifax Inc., and Target Corp., breaches, where data from millions of customers was compromised. Students like to hear about real-life events.
Tap resources. It doesn't take long to get trained on the basics of cybersecurity. Bagranoff strongly advises taking the AICPA's certificate course. "It's a quick way for an accounting professor to get a good handle on [the subject]," she said. Or monitor websites such as the Cybersecurity & Infrastructure Security Agency (CISA) homepage.
YouTube can also be a source of information, Bagranoff said. There are "cybersecurity-related videos on any topic, and full-length courses and course modules on specific topics," she said, including on the National Institute of Standards and Technology (NIST) Cybersecurity Framework. Harvard University also offers a podcast on teaching cybersecurity, and outlets like Coursera provide many courses on the topic. Bagranoff also receives "cybersecurity alerts" from a host of sources, including the Washington Post.
Don't expect to be an expert. You don't need to be a cybersecurity specialist to integrate the subject into your class. Talk about it here and there and continue to acknowledge cybersecurity as important. "You don't have to go in-depth," Boss said. You can incorporate, say, newspaper articles about someone being hacked into your classes, he said.
Bring in guest speakers. Many people, like Boss, love to talk about cybersecurity and can make interesting speakers in a classroom. Ask other faculty members, public accounting firm representatives, or alumni to speak to your students. "Don't be afraid to reach out," Boss advised. Fellow academics who already teach cybersecurity may also be a great resource for offering teaching advice.
Vary the assignments. Accounting faculty can offer a mix of assignments for students around the topic of cybersecurity. Gordon provides students with "problems and little scenarios" and asks them probing questions, such as "How much should a firm invest in cybersecurity?” and “What's the impact of COVID-19 on cybersecurity?" He also asks students to read articles online that explain topics such as how to do a penetration test, a way of testing a computer network or application to find security holes.
Wang suggests covering topics such as risk management and governance policies and programs, and how to respond to a cybersecurity crisis should it occur. You can do so through a variety of methods, whether “an exercise, a bigger project, a case study, or a teaching simulation," he said. Harvard University offers case materials to help in the teaching process.
Repeat. Repeat. Repeat. Cybersecurity can be woven throughout the accounting curriculum, from introductory accounting courses to graduate-level classes. Cybersecurity "should be covered in audit, financial accounting, managerial accounting, IT audit, and fraud and forensics” courses, said Boss. “One of the things we've learned from education is repetition makes the habit.”
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تكنولوجيا المعلومات
الأحد, 23 يناير 2022 10:06
دراسة ماجستير: أثر خصائص لجنة المراجعة على عدم تماثل المعلومات المحاسبية
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رسائل ماجستير و دكتوراة
موسومة تحت
الأربعاء, 21 سبتمبر 2022 14:09
شارك في استطلاع "التنوع والإنصاف والشمول في الشرق الأوسط والهند في المحاسبة والمالية"
يدعوك IMA (معهد المحاسبين الإداريين) والاتحاد الدولي للمحاسبين (IFAC)، جنبًا إلى جنب مع شركاء البحث والمساهمين في الأبحاث، للمشاركة في استطلاع "التنوع والإنصاف والشمول في المحاسبة والمالية في الشرق الأوسط والهند".
معلومات إضافية
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المحتوى بالإنجليزية
DE&I in Middle East & India Accounting & Finance
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موضوعات متنوعة
موسومة تحت
الخميس, 11 مارس 2021 12:54
اكتساب وقت ثمين من خلال التكنولوجيا
يكمن جمال الحركة الراديكالية في أنها كانت دائمًا قائمة على الابتكار
معلومات إضافية
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المحتوى بالإنجليزية
Gaining valuable time through tech
By Jody Padar
March 09, 2021, 11:51 a.m. EST
5 Min Read
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I have been talking about accounting firm transformation for so many years now that sometimes it seems like I’m on repeat. What was “radical” five or ten years ago — the cloud, for example — is now a reality for pretty much every firm.
The beauty of the radical movement is that it’s always been based on innovation. It used to be that we were waiting for tech to catch up so we could really go full throttle with transformation. But the tech we need to radically transform our firms and add back valuable time is already here. Here’s how to harness it.
The why
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Why should you invest in a best of breed tech stack? Why do you want to upend your current processes and migrate clients to a new model?
The truth is that inefficiency is costing you money and opportunities.
It’s harder to see in a firm that bills by the hour, but inefficiency is still there. Take last year — how many more of your clients came to you and your staff for help with everything from PPP loan forgiveness to cash flow forecasting? What other advisory services did you provide? If a firm wasn’t positioned to offer these services or didn’t have the capacity to offer them, that’s a problem. It’s hard to focus on advisory when you’re busy doing data entry and repetitive tasks.
If you know your people are busy, but you can’t tell if they’re efficient or even effective, there is a better way.
Data is the catalyst for change
What data, you might ask? Data gleaned from team surveys, interviews with key personnel and timesheets.
Information from data gathering can be grouped into four categories:
Pricing: Billing rates, scope mismanagement and allocation of hours;
People: Staff to manager ratio, communication, professional responsibilities and specialization;
Process: Documentation, silos, duplication and standardization; and
Technology: Replacing antiquated tasks with automated tech, in-house tech experts.
Your goal will be to look at each of these areas eventually, but transformation can still be achieved one area at a time. Let’s dive into each of these areas more.
Pricing
One of the many challenges with hourly billing is that hourly rates tend to remain stagnant year after year. As client size and/or scope increases, too often the billing rate stays the same. This in turn lowers the value capture.
That challenge is often made worse with scope creep; an area where teams need training. They need to be aware of what is included in an engagement and what’s not, and have the ability to communicate with the client and say, “I can absolutely help you with this, but it’s outside the scope of our engagement and I will need to charge for it.”
This is where pricing strategy comes in. Look at the services your current client base is buying and organize offerings into packages that align with those services. Make sure everyone knows the parameters of what’s included and encourage (and train) your team to communicate with clients better.
You also want to find out how hours are allocated across the firm. A common issue firms experience is that their highest value resources — partners and managers — are doing lower-value work. This drives up the cost of engagements and erodes profitability. What to do? Train your staff on how to deliver advisory services. Remove some of their workload with automated tech. It’s a win-win.
People
Speaking of staff, managers and partners, do you know what the staff-to-manager ratio is at your firm? You should. The top 25 CPA firms had an average 19:1 ratio as of 2018. If your firm moved closer to that benchmark, you’d likely see a contribution margin increase of around 60 percent. For that to happen, you will need to increase staff capacity by around 16 percent and shift 400 hours or so from partners and managers to staff. It can be done with tech.
You may also consider splitting up managers so they can specialize in a certain area. Specialization boosts value — it saves time, allows new services that can be developed and sold, and lets people thrive according to their skill set and personality. For example, a mid-size firm might have bookkeeping, accounting advisory and tech advisory as their three core areas. Restructuring processes is often the first stage in team specialization.
Process
Your goal here is to create standard processes that every team, office and department will follow. Without standardization, your clients can’t expect consistent results. Once you have your processes documented and standardized, how do you communicate that to the organization?
In this way, you can help guide clients toward best practices, instead of letting them decide how your workflow happens. (Paper receipts, anyone?)
Look for the results from staff surveys and stakeholder interviews. Identity silos, document every process for every service, and look for duplicates of any step in the process.
Tech
Last, but certainly not least, if there is an available tech option that automates an antiquated or repetitive process, run toward it with open arms. This will free up so much time within your firm.
You’ll also need people in your firm who are tech specialists. Not tech-certified CPAs, but more like in-house technicians with accounting backgrounds who understand how AI and tech impact accounting workflow. These people are leaders and will spearhead the firm’s tech-driven initiatives. You need an accounting tech visionary if you will.
Tech alone can’t fix broken processes, but when better tech plus standard processes, the result is like magic. As your firm integrates technology, the pricing model must evolve.
Automation tech lets firms scale up without adding more staff or hours. What does it take for a mid-size firm to sustain 2 percent quarterly growth? If a firm operates “as-is,” it cannot achieve that growth without hiring an additional staff person. However, a firm with substantial tech assistance can gain around 9,000 hours a year to reinvest in training, technology, advisory and growth.
After all, the business we’re in is bigger than accounting. Accounting is one piece of the entire pie.
If your vision for the firm doesn’t include filling hours with additional work, there’s something to be said about going home early. That too can be transformational in other ways.
How will you spend your time in 2021?
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تكنولوجيا المعلومات
الأربعاء, 15 يونيو 2022 09:22
دراسة ماجستير: مدى اعتماد المصارف التجارية على التحليل المالي في ترشيد القرار الائتماني
تعتبر الصناعة المصرفية من أهم الصناعات الاقتصادية المعاصرة لما لها من دور وتأثير فعال في تنمية وإدارة دفة الاقتصاد على المستوى المحلي والعالمي
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رسائل ماجستير و دكتوراة
الأربعاء, 16 سبتمبر 2020 08:50
دراسة ماجستير: أثر مستوى الإفصاح المحاسبي في البيانات المالية المنشورة على تداعيات الأزمة المالية في القطاع المصرفي الأردني
تزايد الاهتمام بالإفصاح المحاسبي في الآونة الأخيرة حتى أصبح يحظى باهتمام زائد من قبل مختلف الجهات المعنية على مستوى المؤسسات الخاصة والعامة محلياً وإقليمياً ودولياً، ويعود ذلك ليس فقط إلى محاولة توحيد النظم المالية العالمية، وإنما كمحاولة للتفسير أو التأثير في الأزمات المالية العالمية وخصوصاً الأزمة المالية العالمية الحالية التي عصفت في العالم مؤخراً وأضرت بالكثير من الاقتصاديات العالمية العملاقة وعلى رأسها إقتصاد الولايات المتحدة الأمريكية
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