The transformative leader, who is retiring on Dec. 31, guided the organization and the profession for nearly three decades.
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...
December 2024 - Journal of Accountancy
- Magazine
- December 2024
Koziel to become AICPA president and CEO
The successor to Barry Melancon will also take over Jan. 1 as CEO of the Association of International Certified Professional Accountants.
3 ways to balance saving for education and retirement
Worried parents can obtain peace of mind with a
realistic strategy.
Using behavioral science in a financial planning practice
By understanding psychological influences on decision-making, CPAs can work with clients more effectively and improve how they operate their practice.
Leading change in accounting: A step-by-step guide
Adjust your mindset, skill set, and habits to transform your leadership approach and help the profession evolve.
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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.
