This Paper Will Discuss The Public Perception Of CPAs In Todays Societ

This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most Who Do You Trust? surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The profession that goes out of its way to project that image, and there is a certain amount of truth to it. Not all accountants are anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely, in some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. The general duty that accountants owe to their clients and the other persons who are affected by their actions is to exercise the skill and care of the ordinarily prudent accountant in the same circumstances. Two elements compose the general duty of performance: skill and care. Another element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of ethical or social responsibility. One set of difficulties concerns ethics education's ability to instill the chosen values and to make them stick after the educational process is completed. Instruction in acc ounting ethics is directed at people whose character-or lack there-of-has largely been formed by the time the instruction occurs. Although such instruction should increase the moral awareness of those who are already predisposed to listen, its effect on the basically self-interested, indifferent, or unethical is questionable. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb (1988): 1. Relate accounting education to moral issues. 2. Recognize issues in accounting that have ethical implications. 3. Develop a sense of moral obligati on or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. Set the stage for a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to develop discretion and judgment . . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible (Whitbeck, 1992, 128). Emphasis on rules may quickly become training in how to get around the rules while remaining technically legal. While students must be acquainted with professional codes of conduct as part of their preparation for a career, most researchers on ethics do not consider such material to be sufficient grounding in ethical training (Fulmer and Cargile 1993:Adams et al.1995). A few years ago the Ameri can Institute of Certified Public Accounts (AICPA), the largest CPA membership organization in the world, decided that starting in the year 2000, new members would have to have 150 semester hour of college credits (5 Years) instead of the present four years to become a member (McGee). On the surface that does not appear to any big deal. No one has to become an AICPA member to practice public accounting or to be a CPA. But, there are several problems with this. The most obvious is that the major group harmed is the students (or parents), who must cough up another $10,000 or $20,000 for a fifth year of education. Then there

The Guide on How to Write a Global Warming Essay

The Guide on How to Write a Global Warming Essay Global warming is a very hot topic of today’s world and students are assigned to write on global warming essay topics. The teachers ask the students to write papers on global warming, global warming argumentative essay or global warming persuasive essay. A global warming essay is somehow equivalent to any other general essay. The difference is that you have to concentrate on the issue of global warming as the topic is about global warming. By considering the topic, an essay on global warming should depict and indicate the current causes and effects of global warming. A global warming essay can be a ‘causes of global warming essay, effects of global warming essay or a global warming cause and effect essay and can be written by keeping in view the type of the essay.If the global warming essay is about causes, it should be written in a way that it should indicate the causes involved in global warming, the global warming essay should give the reasons due to which the world is having the problem of global warming, if it is about the effects of global warming, the writer should write what effects global warming can bring in the globe, what will be the future of the world because of global warming, how it can be disadvantageous for the world, etc and if the essay about global warming is both about the causes and effects, then the writer should include the reasons due to which the issue of global warming is there and wha t will be the possible outcome of this issue in the development of the world. In a stop global warming essay, the writer has to include in his writing certain ways by which global warming can be avoided and stopped. Moreover, he/she can give advices that are necessary for controlling the problem of global warming. A global warming research essay will be an essay in which the issue of global warming will be analyzed fully by means of researching in the particular field. Not only the previous researchers in the area of global warming will be read but also the people will be asked about their responses in terms of global warming but as the essay body is a smaller one so the writer has to be very concise and straightforward. You should first of all introduce the issue of global warming in your essay on global warming. The body of the essay on global warming should include all the relevant information and your ideas in terms of global warming. The conclusion should be a summarized version of your argument and should give a final word on the topic. Your essay on global warming such as persuasive essay on global warming or argumentative essay on global warming should reveal your knowledge about global warming. If you want some essay writing help, you can order custom essay on global warming from our highly qualified essay writers who can write an essay according to your instructions. Here is a list of the most popular global warming essay topics: 1. Global Warming Fact or Fiction? 2. Global Warming a Global Catastrophe? 3. What the World Can do to Change Global Warming, the Greenhouse Effect and the Ozone Layer? 4. Examine the Causes and  Concequences of Global Warming 5. Global Warming Case Not Proven 6. The role of the international law in relation to the environmental protection by exploring the existing laws related to the problem of global warming, objectives of such laws, critically evaluating their implementation, applicability and succession. 7. Another Inconvenient Truth: Meat is a Global Warming Issue 8. Why Global Warming Would Be Good for You?

Strategic Management in Burberry Essay Example | Topics and Well Written Essays - 2500 words

Strategic Management in Burberry - Essay Example This paper illustrates that Burberry is focusing on cost-effective measures and maintenance of quality. Burberry promotes efficient sourcing of goods and competitive prices. The strategic team of Burberry group has a clear plan for creating brand awareness and sustained brand aura. The apparel company is investing in a diversification of product lines. Burberry is using technological innovation to cope with the changing consumer needs. The management personnel is developing software has made it easy to monitor progress and superior designs besides marketing the products. Unlike in the last many decades, it is harder to earn consumer loyalty in the modern times. This means that the company needs to work extra hard to maintain the high standards of the brand. This shall entail changing the products lines and options. This shall make the consumers feel accommodated. The constant evaluation of the product lines makes the organization to adjust to the evolving needs of the customers. The company needs to expand the product portfolio. This entails removing outdated parts of the product line. Burberry must constantly research on their products in order to update the product lines. Burberry has had a strong brand over the years. This can cause the company to win awards and consumer loyalty. However, the competition from emerging companies and rivals has caused the company to reinvent its marketing and operational strategies. The company is using celebrities, promotions, and advisement to appeal to customer besides establishing its brand through durable and competitive products. The company has enormous opportunities for expanding the product lines and targeting all classes in the society in increasing its revenues. Burberry is globally renowned for influencing the luxury sector. The organization plays a principal role in designing and marketing the market-wear by women and men. The company also specializes in the children wear categories. The company had a robust distr ibution network that entails diversified retail stores. The company has invested in wholesale and other licensing channels globally. The organization operates it businesses by channels, regions, and products. The Burberry group has strong distribution systems in Spain, Asia, Europe and Americas through selective distributive channels. Burberry has licensed third parties for the process of production and distribution of products that carry its trademark. The head-quarter of the company is in London, United Kingdom. The purpose of this essay is to review the strategic management of Burberry group.