Although the focus is on public accounting firms, the issues examined are germane to the management of other types of professional services organizations as well. Topics include organizational structure, strategic management, professional services marketing, quality control, client satisfaction, human resources issues, and future trends. The theories underlying financial measurements of events that effect reporting entities. Includes the historical development of accounting thought and how it has been influenced by social, political, and economic forces. The structure and methodology of theory are analyzed, and objectives, postulates and principles are examined.
Cases explore current issues and firm policies in financial reporting.
Special emphasis on tax and non-tax factors relevant to the selection of the organizational form best suited for the conduct of a particular business. Provides exposure to the various statutory administrative and judicial sources of the tax law, how to find and identify pertinent authorities, and how to read, interpret, and apply them to resolve novel and complex client-specific scenarios. Assists in the development and refinement of problem recognition skills and analytical and legal reasoning abilities. Develops the skills required to effectively communicate research findings. Provides exposure to some of the more important aspects of tax practice and procedure.