Dr. Barbara S White

Alger-Sullivan Lumber Company was created in the early 20th century, as two lumber giants pooled their expertise with local lumber resources to create a company and town. The combination was successful, even though the company had reduced operations prior to the start of World War II. The Archives at the University of West Florida contain many historical documents of the Alger-Sullivan Lumber Company, which provide great insight into the financial, accounting, and operational aspects of the company during its over 50 years of existence. Of particular interest are the years during the U.S. involvement in World War II, as the company faced many challenges and opportunities. The research question, "What impact did World War II have on the accounting and financial activities conducted at the company?" is addressed, with documentation to show a greater cost-consciousness, along with more detailed and refined financial reporting, developed during this period.

This study evaluates tax service fees from 2003 to 2020, considering the impact of partisan politics on the level of fees paid. We review the major tax provisions as they impact the level of corporate taxation and the potential cost of tax minimisation strategies. The results find that the lowest average yearly tax fees occurred (2017-2020) after Republican President Trump enacted a major reduction in corporate tax rates to 21% from 2017 to the present. During Republican President Bush's last six years (2003-2008), the average yearly tax fees were higher than during Democratic President Obama's eight-year term (2009-2016). The results suggest that while the political party and the partisan nature of tax policy would seem to impact the costs for tax services, the largest impact comes from actions taken by specific presidents in tax policy.

Effective instruction produces growth in knowledge or movement of perceptions in a desirable direction. Ethics education is emphasized in accounting curricula, but measuring growth or movement is a challenge. The ARBC instrument measures student perceptions of ethical conduct using real-world vignettes. ARBC compared students in Auditing and MAcc classes to students in introductory Finance and Accounting Principles classes, benchmarked against experienced businesspeople and a reference group representing society. Perceptions of Auditing and MAcc students were far more similar to the business panel than the perceptions of the Finance and Principles students, with overall movement in desirable directions.

[Excerpt]This article highlights the most frequent comments provided by millennial accountants during these focus group sessions, especially those related to security and stability, ideal job situations, and job attractiveness. The comments provide key information to assist employers in designing desirable work environments for young accountants. In cooperation with various public accounting and private industry organizations, millennial accountants (age range, 22–40) participated in these informal focus groups. Although some similarities were found across all millennial accountants, differences existed between those in private and public practice and between accountants in their 20s and 30s. The results provide pertinent information senior management can use to improve an organization’s ability to attract, retain, and engage young accounting professionals.

Schein (1985) defines a career anchor as a person's perceived area of competence, values, and motives that he or she would not want to forfeit when faced with a career decision that might prevent him or her from fulfilling it. Hardin, Stocks and Graves (2001) utilized Schein's Career Orientation Inventory to determine the predominant career anchors of Certified Public Accountants (CPAs) and to investigate the relationship of CPA career anchor and job setting. This chapter builds on the Hardin et al. study and focuses on the younger professional accountant. This younger generation of accountants are part of the millennial generation, which prior research has indicated vary significantly in their wants, values, and desires for an employment situation. Based on the survey results, 46.1% of the millennials possess a Lifestyle career anchor, 18.0% possess a Security career anchor, and 12.4% possess a Service career anchor. Each of the other five career anchors were selected by fewer than 8.0% of the respondents. The results suggest the career anchors of today's millennial professional accountants differ from those of professional accountants some 15 years ago. In particular, the Security career anchor is far more prevalent than in the past, which suggests millennial accountants have an increased interest in job security. This research provides important information to organizations seeking to recruit and retain young accounting professionals. Similarly, young professionals should be aware of their career anchor, so they can manage their career choices, rather than conform to choices that others make for them.

A blockchain is an Internet‐based peer‐to‐peer system that forms a network of independent and connected computers that simultaneously record and verify transactions. This peer‐to‐peer system focuses on who owns the information and how that information is transferred. Blockchains offer significant advantages over traditional databases where users can delete, modify, and change records. The advantages include improved efficiencies, lower costs, enhanced transparency, and an immutable audit history of all transactions. The advantages, however, are not without significant risks. The risks include technological risks, data security risks, interoperability risks, and third‐party vendor risks. Because of the inherent advantages in blockchains, auditors are being called upon to provide assurance services to clients who use blockchains and to advise clients on blockchain technology. Therefore, auditors must be equipped with the knowledge and expertise of not only blockchain technology, but also the assessment of risks inherent in blockchain technology.

Despite the opportunity, vast differences remained between the facilities and financial support available to white and black schools. [...]many schools began to focus educational programs on practical, more career-oriented curricula. Normal schools, for instance, became popular as a way to educate teachers who were in greater demand due to the effects of the war. [...]Massey's commencement speeches offered an opportunity to reveal his view of the world and the role of education. While careful to note the difference in natural talents and roles, Massey asserted that the sexes had equal intellectual capabilities. [...]if women's curriculum were to be reformed to focus on fine arts, language, and literature, then properly educated women might become the cornerstone of society. [...]in the 1850s, thirty of thirty-nine women's colleges in the country were located in the region.