Date of Defense

Spring 4-1998

Department

Accountancy

First Advisor

Jerry Kreuze, Accountancy

Second Advisor

David Rozelle, Accountancy

Third Advisor

Martin Grausam

Keywords

performance measurement, risk assessment

Abstract

The public accounting profession is facing times of dramatic change. Accountants have long been described as merely performing auditing, taxation, and general accounting functions. However, this is no longer the case. As the need for certified public accounts to audit, give tax advice, and "keep the books" has been relatively stagnant for the public accounting profession in the past decade, the profession is developing additional services needed by companies and individuals. The most prominent of these services is that of assurance in identifying, modifying, and creating systems for companies to improve business, thus increase sales. Once these new services have been established, CPAs will have to demonstrate to companies and individuals that they need these services and will benefit from them. To maintain their role as business leaders, the CPA professional has to stay on the cutting edge by providing new and valuable services. Therefore, it is imperative for the public accounting profession to become qualified to perform these assurance services. CPAs should welcome and adopt these new services to survive as a profession.

Access Setting

Honors Thesis-Campus Only

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