As integration of effort becomes more common in industry, so is it in accounting. In many instances, firms risk losing clients' lucrative consulting and tax business over their less-profitable auditing practice. Bibliography lists 5 sources. This nine page-paper presents a detailed discussion on the introduction and growing interest in smart cards. In addition the discussion compares and contrasts credit cards with debit cards including their limitations and benefits.
Bibliography lists eight sources.
Some management accountants believe that the changes in manufacturing systems and approaches also warrant related changes in management accounting techniques. Others believe that the old methods work just as well with the new systems as they did with the old. There appears to be less difference between these schools of management accounting than is visible superficially. They both seek to provide cost information in terms most meaningful to the organization, and both can be seen as successful in their intent. Bibliography lists 8 sources.