Globalization and Its Impact on Accounting Education

Globalization, defined by dictionary.com as ‘worldwide integration and development,’ is a movement that has affected many industries worldwide. One of the main industries affected by globalization is the accounting industry, including college accounting education. College accounting education has been affected by the 150 credit hour requirement to sit for the CPA, and the issue of Generally Accepted Accounting Principles (GAAP) vs. International Financial Reporting Standards (IFRS). The accounting industry has been affected by the changes in accounting education and the consequent learning gaps between students from different countries.

The United States has recently implemented a 150 credit hour requirement in order for students to be able to sit for the CPA exam. This requirement was put in place to improve the preparation of students for the profession and increase their chances of success on the CPA exam. Before this rule, students were only required to have 120 credits before they could take the exam. The additional 30 credits is beneficial to students because it allows them to become more well-rounded students by taking more accounting courses, learning more about the accounting profession, and pursuing an MBA.

While the 150 credit hour rule is beneficial to the students that it applies to, the rule does not apply to all accounting students worldwide, therefore creating a learning gap in accounting education. In some countries outside of the United States, an accounting degree is the only prerequisite required to sit for the CPA exam. This learning gap is magnified as a result of accounting firms following the trend of globalization and expanding their practice into multiple countries. The result will be accounting students from different countries having the same qualifications, but varying technical skills and knowledge.

Another way that accounting education has been affected by globalization is the conflict between GAAP and IFRS. GAAP is the set of accounting principles used in United States, and American companies are required to follow GAAP standards when reporting and analyzing financial information. Students in the United States will have to learn the GAAP principles, but these principles will not be enforced internationally.

The result of this would be American students learning two sets of accounting principles: GAAP and IFRS. IFRS is used internationally by over one hundred countries to report their financial statements. The use of IFRS is supported by the International Accounting Education Standards Board, which was established to “serve the public interest by the world-wide advancement of education and development for professional accountants leading to harmonized standards (Needles, S70).”

The goal of IFRS is to create a uniform set of standards for all countries so they can compare financial statements internationally. The immediate way to make this happen would be to withdrawal GAAP from use in the United States and switch to IFRS. Though this method would solve the issue of the conflicting sets of standards, it would cause a multitude of other problems within college accounting education. Professors would need to learn the new IFRS rules, and then re-work their class structures and learning objectives accordingly. Also, new textbooks would have to be produced with information on the updated IFRS rules, and less emphasis on the GAAP principles. While an immediate change to IFRS from GAAP in the United States would be problematic, a change over time is the goal that should be pursued. “The Securities Exchange Commission has announced that it will attempt to abandon the use of GAAP and move towards IFRS (Scanlan).” The production of new textbooks would have to begin almost immediately so the textbooks could be circulated to schools around the United States within the next few years. New courses addressing the change from the use of GAAP to the use of IFRS would then have to be implemented into school curriculums within the same time period of the textbooks being circulated.

The switch from the use of GAAP to IFRS should also be a goal that is being worked towards in the professional accounting industry. Several benefits would come from achieving this goal, such as providing a common framework that supports the globalization of capital markets, allowing financial performance to be better understood globally, and strengthening accounting practice internationally. “It is encouraging that the majority of the Fortune Global 500 companies are likely to use IFRS (or word-for-word IFRS equivalents) by 2015 (Needles 603).”

Overall, globalization’s impact on accounting education and the accounting industry has been substantial, and cannot be ignored. The 150 credit hour rule, which is not currently enforced in all countries, has created a knowledge gap between professionals who have been educated in different countries. The trend of accounting firms expanding their business internationally has forced the United States to acknowledge the idea of adopting a set of accounting principles that is recognized internationally. As a result, the accounting education practice in the United States will have to adjust to match the trends of the accounting industry. In the end, the changes caused by globalization will help the accounting industry in the United States become more internationally friendly, as well as help accounting students become more prepared to take on the challenges they will face when they get into the industry.

Works Cited

Needles, Belverd E. “Accounting Education: The Impact of Globalization.”Accounting Education 19.6 (2010): 601-05. Business Source Complete [EBSCO]. Web. 12 Oct. 2015.

Needles, Belverd E. “International Education Standards (IES): Issues of Implementation A Report on the Third IAAER Globalization Roundtable.” Accounting Education 17.(2008):69-79. Business Source Premier. Web. 12 Oct. 2015.

Scanlan, Bill. “Globalization’s Impact on Accounting Education.”Articlesbase. Articlesbase Ltd., 09 Nov. 2011. Web. 08 Nov. 2015.

5 Tips to Consider When Starting a Home Base Business

Before you excitingly jump into starting a home base business you may want to consider a few things about the business you’re getting into.

If you have been searching the internet for a business you already know there are thousands of choices out there.

One thing for sure is that you do not want to get into a business that after a few short months you come to realize it isn’t for you or you feel you made a wrong choice. Not only will you have wasted some money but also valuable time.

Here is something to think about also. Even if you did make the right choice, the business could be too overwhelming for you or too difficult to duplicate.

So here are some tips to consider when starting a home base business:

1. Duplication. Now when you get into a home base business of course it starts with you as the first member of your business but you eventually are going to add team members to help you leverage your time and efforts. This a very important part because you want to be able to show your business to your prospects as something that they are able to do as well and it is simple enough to start making money right away.

2. Beneficial. Is the business you are starting beneficial for you and for the people you bring into the business. Is it something that you know will help people reach their financial goals and easy enough to build right away. That also ties into duplication.

3. Enjoyment. I know you may think what the heck does this have to do with starting a home base business I’m here to make money. But I believe you have to enjoy what you’re doing or better yet love what you’re doing because once that is the case you will never work another day in your life.

4. Passionate. This one is huge in my opinion and this is why. Your passion for what you are doing is ultimately what is going to bring you the success in whatever you do in your life. It is that driving force that will keep you working diligently on building your home base business and bringing others aboard your opportunity. Your passion will attract people to you.

5. Compensation. This may be number one for many people. In simple terms, how much are you getting paid? You definitely want to make money in the business you’re in. That is why you got into it in the first place. But I also feel even though the compensation is outstanding if you don’t have the other steps in the equation it may not become as profitable as you may have hoped for.

There you have it, five quick and easy tips to consider when starting a home base business. If you are considering starting your own business, asked yourself these questions and really give yourself an honest answer. You will not regret it.

How to Make Sure Your Home Based Business is Ready

Have you recently decided to start your own home based business? If so then you are well on your way to gaining true financial independence. In order to protect your new business as well as your financial independence then you need to make sure your business is ready. To make sure your business is ready consider the following checklist.First, consider whether you have the necessary working capital to support your business at the early stages? Did you start your home based business while working full-time to make sure you have the income to support your business needs? You should never give up your day job until you are positive you have enough money coming in from your home based business to support you.Second, make sure you have all the necessary licensing and registrations in place for your business. Is your home based business in line with all local zoning regulations? This is important for both legal and insurance reasons, especially if clients are going to be visiting your home office.Third, make sure you have adequate insurance coverage. If clients are going to be visiting your home, you will need to purchase additional insurance. Homeowner’s insurance won’t be enough to cover business visitors unless you tell your insurance company that you are operating a home based business and the company decides to endorse your policy in order to include this risk.However, it is a good idea to take out a separate policy in order to cover business visitors. This is why it is also important to comply with local zoning regulations. Sometimes an insurance company will refuse to cover individuals who aren’t conducting businesses legally. This is why it is important to have all the proper registrations and licenses for your business.You should also consider getting public risk insurance. No matter what type of home based business you are getting into, you should have this type of insurance if you are dealing with other people. This insurance will help cover you against claims of negligence.Lastly, you may want to consider getting income protection insurance. If you are transitioning from paid employment to self-employment, then you won’t have the benefits associated with your paid job such as disability or income protection. Therefore, you can get this coverage by paying for income insurance.Fourth, after leaving the paid workforce you will also be leaving behind your benefits. You will no longer have medical, dental and optical benefits. Therefore, you will have to consider adequate insurance to cover these expenses.

Finding Legitimate Home Based Business Opportunities – 4 Tips To Get The Best One For You

With the economy like it is, it would be wise to take some control back into your life by finding a legitimate home based business opportunity.If you are one of these people looking to secure their financial future then how do seek out the best home based business opportunities that meet all your needs, while not bleeding you dry of all your hard earned cash.You need to learn how to separate the good opportunities from the bad ones. Fact is because more and more people are looking to start an internet business and make money online, the more people are failing at internet business. This is sadly because they are being seduced by home based business opportunities that do not work.You know the ones. Every headlines like “copy my proven system and make a six figure income online in 2 days!” “quit your day job tomorrow by following these 3 simple steps!”To help you avoid the bad and attract the good I have provided you with my 4 tips to choosing a legitimate home based business opportunity.1. You do the research – when you find an internet business opportunity that takes your interest, make sure you do some ground work before investing. Get honest reviews and testimonials. Read through articles and review sites. As the internet has developed through the years bad business are starting to stick out like a sore thumb! As long as you are putting in the effort find out about the product or service you are interested in then you should get the feeling whether or not it is as legitimate as it says it is.2. Ask people questions – part of your research should be to find people who are already involved in the home based opportunity you are interested in and ask them as much as possible about it. Ask them questions like are they making money online, how long did it take to make money online, what do they like about it, what don’t they like about it, why did they choose it and will what technical skills will you need.3. Don’t just buy the first one you like – there are plenty of great online business opportunities out there for you to look at. Check out at least 3 is my recommendation. There is no rush, the internet is not going anywhere, so take your time and choose the one that meets the most needs you have.4. Only look at home based internet businesses that you can afford – the most expensive does not always mean the best, and the cheapest is not always the worst. Work out your investment budget properly. Then find out which home income systems are within your budget that can actually provide you with what you want. I will say though that internet businesses are cheaper to start then traditional businesses, but also remember that there is no such thing as ‘cheap quality’. Just use a common sense approach.Good luck in finding a legitimate home based business opportunity. There are plenty of fantastic products and services out there to help you make a great living online. Just make sure you pick the right one for you.

Starting a Home Based Business – Preliminary Information For Entrepreneurs

During these challenging economic times, more people are starting a home based business on the Internet.Who can start an Internet home based business?Anyone with a computer, high-speed Internet connection and basic computer and Internet skills can do it. However, they would have to accept being in a continuous state of learning because the Internet is evolving at warp speed. Anyone willing to work hard, stay focused, dedicated and be self-disciplined and motivated will be successful.An Internet home based business is also ideal for individuals looking to make a full-time living or those who just need a supplemental income. If you are the type of person who works best alone and outside of regular office hours, then a home based business may be a good fit for you because you can set your own work schedule.Why are so many individuals looking to the Internet for home business opportunities during the deep recession facing us today?The main reason so many people are choosing to accept the challenge of starting a home business on the Internet is the low start up cost. It is cost virtually nothing compared to what it would cost in the real world. You will not have to hire employees and you can work from the comfort of your home. Also, another valuable incentive is tax breaks because you are considered a legitimate business, same as any business whether offline or online.But remember, even though the cost is minimal to start, you will pay most with your time, effort and energy. Also, I cannot emphasize this enough; the first thing you should do before starting your business is to have a plan in place. A business plan will serve as a guide or a road map and will lead you to your goal of financial freedom, if implemented and acted upon.Listen up folks! This is very important; understand that starting and running a business from home, especially an Internet home business, can be isolating. It stands to reason, if you have been use to working closely with a team at an office, it will take time to make the adjustment. You have to detoxify and cleanse yourself from the years of conditioning in the 9 to 5 job environment.For your new business, you will need to set aside a place in your home where you can concentrate and work without distractions. Also, set your working schedule and stick to it. Remember, you are the boss now and you need to exercise self-discipline because there is nobody watching over you.Consider going to work in your home office wearing casual work clothes instead of pajamas. The reason is that if you get too comfortable, you might lose focus on the business at hand. Remember this; your Internet home based business is serious business and should be operated as such or your chances of success will be extremely limited.It is important to get the support you need from family and friends in understanding your new working hours and schedule. That will help you to focus on work during your working hours instead of constantly being interrupted with family matters or friends visiting unannounced. Here is an idea that may help to eliminate distractions:With technological advances like wireless laptop computer connections and modern satellite-based Internet connections, you can escape to an environment that is conducive to working and studying.In conclusion, I repeat what was said previously because it is so important; When starting a home based business

A Home Based Business Has Many Advantages

The internet provides us with unlimited options, and you have the potential to earn high amounts of money. A home based business is far less risky than that of an actual bricks and mortar business. You do not need a large sum of capital in order to start one, plus if it all goes pear shape then you do not lose large amounts of money.Through the use of the internet you will be able to quickly learn how to succeed in your home based business. There are millions of people online who are making a successful living from the internet and are willing to share their internet money making tips with you.Something that a lot of people appreciate about their home based business is that it enables them to spend more time at home with their family. They are no longer spending hours travelling to work or working overtime. Therefore they don’t have to miss out on special family occasions.The internet goes into the homes and workplaces of millions of people therefore a home based business presents you with a huge potential, you just have to reach those people and make them aware of your products and services.The main advantages of a home based business can be summarised as:• Anyone can do it, including any age or sex. You could be completely new to the internet or even a budding entrepreneur.• There is very little risk associated with this type of business. If you do not succeed in one aspect of internet marketing then you could try a new angle and you won’t have lost large amounts of money.• You won’t need a huge sum of money to start your home based business. There are no hidden fees. You don’t have to spend high amounts of money on rent, electric or various other bills as you would with a regular business.• You learn while you earn. In internet marketing and home based businesses you are continually learning. The more you learn the more likely you are to apply this knowledge to you business and earn a higher amount of income.• Working from home enables you to be far more flexible with your time, particularly since you can work any hour of the day.These are just a few advantages, there are in fact thousands of reasons why you should develop your own home based business. You have the potential to earn a lucrative income through your own determination to succeed.

Best Home Based Business for Cooks

You don’t need to be a chef to find a career in cooking. A best home based business for cooks is a personal chef business. If you want to cook on a larger scale, another best home based business for cooks is catering. Using your love of cooking and a little creativity can help you develop a best home based business doing what you love.Think about it. One of the reasons why catering is considered a best home based business is that it is a $5 billion dollar a year industry and continues to have an annual growth rate of 5 percent. People are always having parties and events that need catering, and if you learn some basic business principles, you can run the best home based business while making great food and putting smiles on faces.Still, not everyone likes to cook for big groups. If your idea of the best home based business is to cook small meals for just a couple of people, you may want to consider becoming a personal chef. You do not need to be an actual chef to run this type of business. What makes this a best home based business is that it is one of the fastest-growing industries in the U.S.Whether you choose for your best home based business to be in catering or in being a personal chef, you still need to do some preparation. You will want to develop your food preparation skills so that you are showing people you have a best home based business. You can gain experience in the food industry through stints in restaurants, clubs, caterers, or even volunteer work. You do not need to have years of experience to run a best home based business in cooking, but you can gain some valuable advice.You will also need to determine what type of services you want to offer when designing your best home based business. Know what type of cooking you want to do and if you want to be a personal chef on a regularly scheduled basis. You will also need to determine a name and gain some financing for your best home based business. Also, don’t forget important items like insurance and kitchen equipment, and making sure you are in compliance with municipal standards. In order to have the best home based business for cooking, you will also need to make sure you are within the law

Before You Start A Home Based Business, Ask Yourself These Questions

If you are like me, you read as much as you can about the successes and the failures of people who start home based businesses. The successes are usually inspiring and wildly successful. The failures are usually stories about how someone felt ‘scammed’ or duped in a home based business, and how it is all lies. I find it really fascinating that for one person a specific home based business program was their ticket to financial success, while the other person had the exact opposite experience. Here’s what you should be asking yourself if you are thinking about a home based business program:

Are you really committed to take action?

If you are your odds of failing are minimal. If you believe you WILL be success and that you MUST be successful you very likely will be. Change your thinking, and really see if you can mentally commit to it.

If, on the other hand you are going into a home based business with doubts, or thoughts of it not really working but will give it a try, do not start. Like Yoda from the Star Wars movie says, “Do, or do not. There is no ‘try.’” It takes real commitment to be successful with a home based business. You first must be mentally commit yourself for success.

Will your friends and family offer support, or will they tell you why you can not succeed?

Although we need to be mentally prepared and ready, many around you will tell you that you will not make it with a home based business. They will tell you that you will fail, and some will actually spend time researching reasons and statistics to support their argument and, intentionally or not, try and create doubt in your mind. My advice is to ignore those people. If you can not ignore them, then just change the subject. If they can not support your home based business plan then you will not convince them until you are successfully making money in it. Ignore them and focus on building your success.

Can you sacrifice some of your spare time to build your home based business?

No matter what anyone tells you, there are no automatic money making programs out there. You need to work at your home based business, just like you would work at anything else of value. Schedule time each week to do the necessary work. If you do not schedule time you will get caught up in your daily routine and eventually will start questioning why you started a home based business in the first place. You may start to get the perspective of the person who I described in the first paragraph who eventually feels that they were duped or scammed.

Remember something, no matter what program or investment you make in a home based business, it is YOUR business and it is up to YOU to be successful. There are a number of good programs that support you, give you the steps, point you to the right tools, but if you do not make yourself accountable with your time, you will fail. Choose to be successful by first scheduling and then spending the time.

Will you try new things?

In a number of home based business programs they will outline things that you have never done before, or may feel uncomfortable doing. If any program suggests that you do something you feel is morally or ethically wrong, definitely DO NOT DO IT. However, some of the things a programs will suggest are things that you may never have done before and you may feel uncomfortable doing. You need to get out of your comfort zone and take the advice and do the things that are outlined for your success. Remember, the home based program that you may have purchased is from someone who does want you to be successful. If it is a reputable program, they will want you to be successful because that is the only way for them to keep growing their business. They suggest these techniques for a reason. They work.

Can you invest financially?

You’ll need to create a budget for yourself. It doesn’t have to be a lot, but no matter what home business you follow, you will have to spend some money. Work out what you can spend each month and then stick to the budget. By following the budget you will never feel like things are slipping out of control and since you are planning for success you can plan to succeed. If you have access to a simple spreadsheet like Excel that works. Just keep it updated and treat it seriously. Do not exceed your monthly budget without a real good reason.

Can you find a mentor to help you with questions and give you advice?

There are a lot of people out there ready to help. A mentor does not necessarily need to be someone you physically know. A mentor for a home based business may be a support forum, a chat room group for home based businesses, reading success stories and profiles, and even reading articles. We live in a great time in that we have so much access to information. Do not try and start a home based business yourself. Use the different support systems around you to research ideas and techniques. Over time you will end up being the expert.

There are a lot of places to start when considering a home based business. But before you really start in earnest, take an inventory of the questions I have outlined in this article and see if you really are ready to be successful. Do not allow yourself to go on this great journey unprepared. When I began my journey I was fortunate enough to find a program that I feel offers the right guidance and necessary support in order to be successful.

7 Things Successful Small Business Owners Do

If you’re stuck wondering how to be a successful small business owner, know this: running a small business often simply means making good use of successful small business ideas. Successful small business owners face many ups and downs throughout their work. They know that small business ideas cannot turn out successful unless they use the proper approach and strategies.

If you want to be one of the few successful small business owners, remember that having a good strategy is crucial. Without the right strategy and a proper approach, you are not likely to achieve your goal.

Some small business owners manage to overcome their everyday challenges, while others seem to give up after a while. So, let’s find out what successful small business owners do differently from the unsuccessful ones. Let’s turn their experience into your success through your small business ideas.

1. MAKE ANNUAL REVISIONS OF YOUR BUSINESS PLAN AND BUDGET

Every business goes through changes every now and then, including your small business. For this reason, your business plan and budget should be somewhat flexible to bear such changes along with your business goals. Without revising your business plan and budget, you shouldn’t expect your business to flourish and expand.

The flexibility of your business plan will help you avoid and overcome the eventual unpleasant surprises on the market. Also, such flexibility will give you some time to adjust to certain changes you may experience on your way.

Every business experiences both success and failure points each year. In order to detect and estimate these points, you should revise your budget and business plan every year. While revising, you should check if you are still going in the right direction. If not, you may need to make some changes and adjustments to achieve better results in the upcoming period.

Successful small business owners don’t hesitate to reallocate funds, if that is what it takes to achieve success. In order to increase profits, after they conduct a business revision, smart business owners define and implement the necessary changes immediately.

2. UPDATE YOUR OFFER AND ADD VALUE TO IT

People change, as do their needs and habits. As soon as you notice that you aren’t selling as much as you used to sell before, it is time to make changes. If people aren’t purchasing what you currently have to offer, that’s a clear hint that something needs to be done.

A simple price cut may be the first thing that comes to your mind. As much as lower prices may seem more appealing to your customers, they also point to a devaluation of what you offer. Devaluation of your products or services is never a good thing, so try doing just the opposite – add value to your offers.

The best way to update and add value to your products and services is by developing new offers. If possible, try to offer something completely new to your customers. You could offer product bundles, training programs and workshops, and so on.

3. DARE TO BE DIFFERENT

Most successful small business owners believe in daring to be different. They know their target consumers. Trying to target everyone and anyone as a consumer will get you nowhere fast. Instead of trying to make products for the masses, focus on a clearly targeted community and grow with it. Once you target your consumers, it is easy to understand their needs.

Understanding your consumers is the secret to a successful business. When you know their needs, you can modify your products and services in order to satisfy them. Satisfied consumers will not only become your regulars, but they will also spread the word about what you offer. This may become the best marketing strategy for your business.

How To Succeed At Online Product Creation The Easy Way

Product creation could be a frightening subject for a lot of Internet marketers to face. Some folks who get in the game with the intention of making a full time income are completely ignorant as to how an online business operates. One of the most profitable ways to create online cash is by creating a product that others are happy to pay for.

Product creation is legitimate method of generating money through internet marketing but many entrepreneurs get it wrong. They start by imitating their Internet marketing gurus by creating information products on Internet marketing in hopes of getting rich the way their heroes did. The problem is that they usually don’t know what they are doing and enter a highly competitive niche with very little marketing experience or connections.

Here are a few tips for effective product creation that may help you get on the right track:
Start by finding a profitable niche with low to moderate competition. If you conduct some rudimentary market research and keyword research, you’ll find many opportunities in areas that will surprise you. Amazon and eBay are two great places to brainstorm for product ideas.

Developing Your Product does not have to be a difficult project. You can find experts in the right field for your niche and pay them to write the material while an artist designs the packaging and website or blog. You can outsource the entire product creation part of the project after you conduct the research and testing to ensure profitability.

Sales and marketing strategies should be created while developing the product and learning about the market. Some experienced marketers use pay per click to drive traffic to their offer page; some folks outsource the entire marketing campaign to affiliates through ClickBank or other affiliate programs.

Product creation does not need to be hard, particularly when the merchandise is electronic. E-books, videos, audio and multi-media products sell very well. They are distributed immediately to customers electronically. Once you have a good feel for a niche market, try to service your customers with associated products and upgrades. If you want to earn money online through product creation, you must understand supply and demand. The majority of new online marketers fail miserably because they go after highly competitive markets or forget to research their chosen niche properly. You have to create your products according to the needs, wants and desires of the prospective customers.


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