In October 1995, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 123 entitled ÒAccounting for Stock-Based Compensation.Ó The FASB began looking at the issue in 1984, at the request of many, including the Securities Exchange Commission...

The Unified Modeling Language (UML) has received significant attention as the tool of the future for modeling information systems. However, prior to the development of the UML, IS modeling was done with tools such as Data Flow Diagrams (DFDs) and Entity-Relationship Diagrams (ERDs). These tools...

The Charon Response looks at how business firms should deal with the human and emotional consequences of a major work force reduction. Such reductions are a regular feature of the corporate landscape and can be handled in a caring manner if management so chooses. Due to the intense emotions...

Accounting rules promulgated by the Financial Accounting Standards Board (FASB) can have economic consequences for most firms in the United States. The objective of this paper is to provide a cost-effective lobbying strategy for small and medium-size firms. It includes a brief discussion of the...

The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...

This article uses Geert HofstedeÕs taxonomy of workrelated cultural values to examine the relationship between international cultural diversity and the practice of management accounting. The discussion is presented in two parts. First, is a discussion of the relationship between international...

Statement of Financial Accounting Standard No. 130 (SFAS 130) was released in 1997 which required publicly traded companies to separately report comprehensive income in the Þnancial statements. SFAS 130 prescribed three alternative formats for the presentation without mandating any one speciÞc...