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Ernest Anthony (Tony) Lowe (June 1928 - 5 March 2014) was a British economist, and Professor of Accounting and Financial Management at the University of Sheffield, [1] known for his work on management control, and management control systems.
A mid-level accounting position between junior accountant and senior accountant. At public accounting firms, staff accountant may be an entry-level position. Staff accountants typically have bachelor degrees but are not necessarily Certified Public Accountants. Typical duties of a staff accountant include preparing journal entries and ...
Solid-line reporting is a direct reporting relationship between a supervisor and their supervised worker. The supervisor provides primary guidance to the worker, controls the major financial resources on which the worker relies to perform their work, conducts performance reviews with the worker, and provides all other direct supervision.
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).
LEA Global [1] (also known as the Leading Edge Alliance) is an international association of independent accounting firms that provide a range financial and business advisory services. Founded in 1999, LEA Global is ranked as the second largest accounting association in the world by the International Accounting Bulletin and as one of the top ...
Security - information and systems are protected against unauthorized access and disclosure, and damage to the system that could compromise the availability, confidentiality, integrity and privacy of the system. Firewalls; Intrusion detection; Multi-factor authentication; Availability - information and systems are available for operational use.
In some cases, the actual name of the account is not the determining factor; on Unix-like systems, for example, the user with a user identifier (UID) of zero is the superuser [i.e., uid=0], regardless of the name of that account; [1] and in systems which implement a role-based security model, any user with the role of superuser (or its synonyms ...
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
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