Government needs accountants

Article Abstract:

An accountant recounts how he applied his financial skills as a member of the Westmont Borough Council in Cambria County, Pennsylvania. One of his greatest achievements is to introduce a motion that required bidding for contracts that go beyond $2,500. He decided to initiate this motion after recognizing that the original limit level of $4,000 was being abused by others. His effort would make it harder for these people to avoid having competitive bids for contract work. Another of his noteworthy deeds as a member of the council is when he showed that a depreciation deduction of $30,000 can actually be considered a positive cash flow. This helped the fire department to purchase a Quint ladder truck which it could not otherwise have afforded. Finally, the public accountant was able to balance the budget of Westmont Borough.

Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Personal narratives, Services, County councils, Cambria County, Pennsylvania

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Ethical dilemmas in management accounting

Article Abstract:

There is a generally perceived need for the integration of ethics education into the university curricula of future managerial accountants. This finding was a result of a mail survey conducted among certified management accountants, professors in managerial accounting, and senior business and nonbusiness students regarding their perceptions of managerial accountanting ethics. There is a consensus among all three survey groups that an effective way of increasing ethics awareness is by providing students with venues for the discussion of ethical dilemmas in real world cases.

Usage, Professional ethics, Managerial accounting

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Accountants must clean up their act

Article Abstract:

John Dingell, head of the House Subcommittee on Oversight and Investigations for the Committee on Energy and Commerce, is in charge of the investigation covering the rules-making and regulation process in the public accounting area. Several controversial court cases which required public accounting data resulted in the investigation by Congress. The various cases involve the Securities and Exchange Commission, the Federal Communications Commission, and the Federal Energy Regulatory Commission. The investigation is focusing on improper government spending.

Officials and employees, Investigations, Accounting, Local finance, United States. Congress. House. Committee on Energy and Commerce, interview, Dingell, John D.

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