التفاصيل البيبلوغرافية
| العنوان: |
An Analysis of the Growth in Public Accounting: Implications for Future Planning Strategies. |
| المؤلفون: |
Campbell, David R.1 |
| المصدر: |
Journal of Accounting, Auditing & Finance. Spring83, Vol. 6 Issue 3, p196-211. 16p. 4 Charts, 1 Graph. |
| مصطلحات موضوعية: |
*GOVERNMENT accounting, *FINANCIAL statements, *ACCOUNTING, *BOOKKEEPING, *ACCOUNTANTS, *ACCOUNTING firms, *ACCOUNTING departments |
| مصطلحات جغرافية: |
UNITED States |
| مستخلص: |
Although the environment of public accounting is complex and planning for the future is difficult, changes in the tax and financial reporting requirements of clients are commonly believed to have had the most significant impact upon the growth of the profession. This study suggests that the growth in the number of corporations during the past three decades has been the most significant factor impacting upon the growth of the profession. These results indicate the growth rate of the profession is a function of the number of potential clients for whom services can be provided, rather than technical changes in the tax and financial disclosure areas. In planning for the future, the profession and individual public accounting firms should assess whether the sustained growth in the client population base, which has occurred over the past three decades, is likely to continue. Otherwise, planning new product services for marketing to existing clients needs immediate consideration. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Business Source Index |
