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The Role of The CPA Journal during World War II

As The CPA Journal celebrates its 85th anniversary, a look back into the past reveals many highlights in the magazine’s history, especially during that era most characterized by professional unity and a spirit of service: World War II. During the early 1940s, publishing a professional journal was difficult; many staff members and potential authors had left for war, and a paper shortage posed additional challenges. Nevertheless, the publication—then known as the New York Certified Public Accountant (CPA)—contributed to the war effort. Although there were a multitude of war-related issues for the journal to report on, such as new reporting requirements and a shortage of accountants, there was also a need to maintain the status quo on the home front.

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In Focus
Publisher's Column
News & Views

The Historical Evolution from Accounting Theory to Conceptual Framework in Financial Standards Setting

During the first half of the 20th century, few official bodies were dedicated to the promulgation of financial accounting standards, and accounting theory provided the primary basis for accounting education. Since the second half of the 20th century, however, the guidance issued by national accounting standards setting bodies has formed the primary basis for the practice and teaching of accounting.
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On the Shoulders of Giants

This issue celebrates 85 years of publication for The CPA Journal. Since that time, the United States has had 14 sitting presidents, sent its citizens to war five times, and added two additional states to the Union. These histories that have shaped our nation may not evoke the CPA profession for most people, but I guarantee that a CPA played a role in each of them—and you will see how in the pages of this issue.
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A Survey of Perspectives on the Future of the Accounting Profession

In a speech to students and faculty at Texas Christian University in 1968, professor Howard Stettler shared the changes he anticipated in professional auditing practice by the year 2000, as well as in the professional who would provide these services. His stance was that the profession often took a backward-looking approach to facing changes in the economic and social climate.
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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at practitioners, educators, regulators, and other financial professionals. Our goal is to provide the Journal’s readers with insight and analysis on developments in the areas of accounting, auditing, taxation, finance, management, technology, and professional ethics.

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