Cash Balance Pension Plans: Good News or Bad News?

Modification of defined benefit plans and conversion of defined contribution plans into Cash Balance Pension Plans (CBPs) has attracted a lot of attention recently.  A comparison of the three plans and an examination of 10 companies reveal a significant financial incentive in favor of CBPs.  The “good news” for a younger employee is level accrual of benefits and plan portability, and for stockholders, a smaller impact on net income.  CBPs bear “bad news” for older and/or less mobile employees and the stockholders when the plan assets perform poorly.

Our School’s Campaign for Distinction in Forensic Accounting

Leslie B. Fletcher, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. Leslee N. Higgins, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. J. Lowell Mooney, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458. Thomas A. Buckhoff, Ph.D., is a professor of accounting, Georgia Southern University, College of Business Administration, School of Accountancy, Statesboro, GA 30458

A new look at IT governance.

IT governance has been named the number two technology issue in the American Institute of Certified Public Accountants’ 2008 Top Ten Technology Initiatives list. And IT governance affects managers and IT users throughout a company. So what is the current state of IT governance—especially regarding risk management and compliance requirements

Software Applications And Computer Projects: A Comparison Of What AIS Professors And Other Accounting Faculty Are Using In Their Courses

The purpose of this study is to examine the types of software applications currently being used in accounting information systems courses throughout the United States. Specifically, the applications and computer projects utilized by AIS professors are compared with those used by non-AIS professors. This study represents an important step in ensuring that accounting programs provide the type and level of computer training that our students need for successful entry into the accounting profession.

RFID Update

Radio frequency identification (RFID) tags have been around for a while now. Wal‐Mart and the Department of Defense mandated their use four years ago. Since then, the cost of RFID tags has dropped. But several sectors have still been slow to adopt them. Is this delay acceptable, or will delayed adoption harm a company? The authors take a close look at these and other critical RFID issues

RFIDs: Opportunities and Risks

Radio frequency identification (RFID) is an emerging technology that companies can use in many ways. It can increase a company\u27s efficiency and provide benefits to both companies and consumers. But like any new technology, it also presents new risks. And because RFID monitors the movement of inventory and equipment, it may affect your compliance with the Sarbanes‐Oxley Act

What Accounting Programs Really Mean by Computer Skills

This article was published in Journal of Business Disciplines

Software Applications and Computer Projects: A Comparison of What AIS Professors and Other Accounting Faculty Are Doing in Their Courses

This article was published in Review of Accounting Information Systems

Class Computer Projects: Are We All on the Same Page?

This conference proceeding was published in Proceedings of the Southeastern Chapter of the Institute of Management Sciences Annual Meeting