...
首页> 外文期刊>Accounting today >CGMA ploy brings Cognitors back as CoGMAtors; is AICPA 2.0 next?
【24h】

CGMA ploy brings Cognitors back as CoGMAtors; is AICPA 2.0 next?

机译:CGMA的策略将认知者带回了CoGMAtors;下一个是AICPA 2.0?

获取原文
获取原文并翻译 | 示例
           

摘要

For The Spirit of Accounting's 10th anniversary in 2006, we reminisced about events over that decade, including this synopsis of a misjudgment that may be the worst ever: Perhaps some have forgotten the silliness created when the American Institute ofCPAs management decided it just wasn't good enough to be a CPA. Instead, the world needed "Cognitors," at least until the membership voted down this goofiness. In 2001, we commented: "We say good riddance to 'cognitor' - we always thought it combined the word 'cog' (a small piece of a large organization) and 'nit' {a worthless detail) and thus implied that the new accountants would slave away in obscurity on facts of no value to anyone." What we're still trying to figure out is how the perpetrators of this lame idea have remained in office.
机译:在2006年“会计精神”成立10周年之际,我们回顾了过去十年中发生的事件,包括对错误判断的提纲,这可能是有史以来最严重的:也许有些人忘记了美国CPAs协会管理层认为并非如此而产生的愚蠢行为。足以成为一名注册会计师。取而代之的是,世界需要“认知者”,至少在成员投票否决这种愚蠢之前。在2001年,我们评论说:“我们对'认知者'说得很好-我们一直认为它将'cog'(大型组织的一小部分)和'nit'(毫无价值的细节)结合在一起,因此暗示了新的会计师会因为对任何人都没有价值的事实而模糊不清。我们仍在试图弄清楚这个la脚想法的实施者是如何继续任职的。

著录项

  • 来源
    《Accounting today》 |2012年第3期|p.16-17|共2页
  • 作者单位

    University of Colorado at Colorado Springs;

    Boise State University;

  • 收录信息
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号