The JofA’s annual technology roundtable looks into the future as blockchain, big data analytics, artificial intelligence, and robotic process automation fuel transformation in the accounting profession.
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A Better Way to Gauge Profitability
EXECUTIVE SUMMARY Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis must be on operating performance. The “advanced” version of the DuPont model remedies the original model’s failure to cleanly separate the effects of operating and financing...
June 2018 - Journal of Accountancy
FINANCIAL REPORTING
Keeping covenants: Getting debt ratios right
A 2015 change by FASB can affect debt covenant ratios and has the potential to move companies out of compliance with their restriction thresholds.
PRACTICE MANAGEMENT
Accounting firms: The next generation
The article provides a glimpse into a future dominated by fast access to big data and driven by intelligent technology applications deployed by a new breed of CPA practices.
TECHNOLOGY
Technology may push firms beyond the billable hour
Switching from hourly billing to value pricing can reward tech-enabled efficiency.
TECHNOLOGY
4 skills accountants need to succeed in a tech-enabled future
New duties will require plenty of understanding and good communication.
GOVERNMENT
How formal ERM implementation can help federal agencies
Federal government entities are embracing risk management practices that can help them make better decisions and be more transparent.
TAX
Captive insurance: Avoiding the risks
Survive IRS scrutiny of this potentially valuable arrangement.
ADVERTISING SUPPLEMENT
Ask the expert: Technology
Jennifer Warawa, EVP of Partners, Accountants and Alliances at Sage, discusses the changing role of the accountant.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
From the Tax Adviser
TAX PRACTICE CORNER
TAX MATTERS
TECHNOLOGY Q&A
THE LAST WORD
NEWS
News Digest
SPONSORED REPORT
Be prepared for tax season early
Our expert tax report highlights the important issues that tax preparers and their clients need to address for the 2024 tax year. Stay informed and proactive with guidance on critical tax considerations before year-end.
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