Intellectual capital: thinking ahead

Article Abstract:

Accounting for intangible assets, in this case people's information, technology, skills and expertise, includes three concepts: individual competence, internal structure, and external structure. The value of intangible assets can be roughly computed as the difference between the market value and the net book value. The developing of intellectual asset accounting for knowledge-based businesses will need new ways to measure performance and new terminology to describe the accounting techniques.

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Strategic marketing: planning for challenges

Article Abstract:

Accounting firms must have a strategic marketing plan in place to ensure that they can manage change. This strategic marketing plan needs a mission statement, marketing objectives, corporate objectives, financial planning and a systems evaluation. When all of these components are merged then there will be tangible results.

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Auditing Y2K: a sampling figleaf

Article Abstract:

Implementation of two efficient methods by auditors when dealing with the millennium bug problems are discussed. Additional information on the above mentioned methods in handling bug problems is also included.

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