Human capital

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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...

TOPICS / FIRM PRACTICE MANAGEMENT

March 1, 2025

Are you too busy to lead?

Leadership coaches and firm leaders share insights about how to get off the busy-ness treadmill and make time for high-level responsibilities.

February 21, 2025

The cost of doing business: Pay increases may be muted in 2025

A survey of CFOs and finance leaders across all industries reveals that while most still see value in pay bumps for staff, increases may be slowing.

December 4, 2024

More return-to-office mandates? Report looks beyond the headlines

While some large companies have recently made news by making their employees return to the office, another trend is making bigger gains across the employment landscape.

November 1, 2024

Offshoring for CPA firms: The hows and whys

Offshoring can open the door to a global talent pool, but firms should follow best practices and avoid common pitfalls.

October 18, 2024

How firms can score the right talent mix

Want to build an employee roster that hits all the right notes? These 3 tips are key.

September 19, 2024

JofA highlights: Tackling accounting’s talent shortage, ChatGPT tips

The JofA’s editor-in-chief highlights the news, features, and advice that CPAs will find useful in recently published and upcoming issues of the magazine. Listen to the podcast episode or read the transcript.

September 1, 2024

Rewriting accounting’s employment narrative

Firms and finance departments implement changes to improve the employee experience and create more career accountants.

September 1, 2024

How academia is tackling the accounting talent shortage

Tactics include second-chance test taking, expanded curricula, extra help for at-risk students, and more. Early results are encouraging.

September 1, 2024

Scaling with offshoring

Nick Sinclair, founder, TOA Global, discusses why forward-thinking firms are adopting a blended talent model, integrating onshore, offshore, and on-demand teams.

July 31, 2024

Pipeline plan of action: Read the Accounting Talent Strategy Report

One year after its formation, the National Pipeline Advisory Group published its recommendations for improving the talent pipeline.

June 26, 2024

5 ways to support LGBTQ+ employees

Organizations are encouraged to foster an inclusive work environment and create a culture of safety and belonging.

June 6, 2024

Finding qualified staff tops ranking of CPA firm top issues

Accounting firms named finding qualified staff as their top issue, according to biennial survey results released by the AICPA’s firm practice management section.

June 5, 2024

Pipeline Pledge: How small commitments can make a big difference

The National Pipeline Advisory Group has big ideas for growing talent, and a small request related to its efforts could prove invaluable for the profession.

May 14, 2024

NPAG recommends solutions to the talent shortage

The National Pipeline Advisory Group will present an extensive draft of its findings to AICPA Council before publishing the final report over the summer.

May 1, 2024

Navigating the patchwork of pay transparency laws

The patchwork of state and local laws regarding pay equity can create compliance challenges for CPA firms that employ remote workforces, recruit nationally, or expand their geographical footprint.

April 12, 2024

The win-win of effective well-being initiatives: 5 steps for leaders

Happy employees are productive employees, but simply offering well-being programs won’t get the job done. The key to success? A companywide commitment that delivers real results in the eyes of current and potential employees.

March 21, 2024

How financial services companies are responding to employee demands

If you’re a CFO struggling to retain talent, it may be time assess whether you’re keeping up with the competition in terms of offering a flexible work schedule and adequate compensation.

March 1, 2024

Firms find it’s cool to be kind

How three firms have employed kindness initiatives to create a culture that attracts and retains talent.

March 1, 2024

Psychological safety: Creating a workplace where all thrive

Can your team voice disagreement or admit mistakes without fear of termination? Learn how leaders can create a psychologically safe environment.

February 14, 2024

Return-to-office politics: 4 tips for reducing talent attrition

A survey finds that high-performing workers often balk at being forced back into the office, giving companies plenty to consider before mandating a return.