positions

positions - Eric E. Cohen, XBRL Global Technical Leader,

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On behalf of XBRL, Mr. Cohen has served as a liaison to numerous other (standards) organizations, seeking interoperability and harmonization; this includes ACORD, ANSI X12, HR-XML, OASIS, OMG, MISMO, OECD, UN/CEFACT and W3C, and Mr. Cohen helped lead the Interoperability Summit / Interoperability Pledge (2001-2002) with a goal of seeking to agree upon common models and approaches to support interoperability; the effort continues today with the OMG. He has actively worked with both XBRL’s friends and “competitors” to bring harmonization and mutual benefit, including Dutch AuditFile, OECD Tax eAudit and UN/CEFACT TBG 12/DWG 14. He has worked extensively with the audit community through service on AICPA and CICA working/study groups; the tax community through OASIS Tax XML, OECD Tax eAudit and SBR Forum; and the academic community through many fruitful relationships. Eric E. Cohen, “XBRL Global Technical Leader”, PricewaterhouseCoopers. Author, speaker, technology geek. Co-founder of XBRL (second in continuous service only to Charlie) and creator/chief architect of XBRL’s Global Ledger Framework. Began implementing accounting software in the early 80’s; was a specialist in customizing accounting software, report writing and integrating external applications. Accounting technology futurist. Mr. Cohen believes solutions that do not incorporate the distinctives of XBRL’s Global Ledger Framework will not meet true needs today and the business environment of tomorrow. He also believes that agreement is more important than technology or method.
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Cheryl Dunn – justcheryl.dunn@gmail.com I am an associate professor of accounting at Grand Valley State University, soon to be visiting for a year at Michigan State University. At GVSU I teach graduate level AIS and Accounting Theory classes, along with some undergraduate principles of managerial accounting. At MSU I will be teaching undergraduate and graduate AIS and XBRL. I author the REA-based textbook Enterprise Information Systems: A Pattern-Based Approach (McGraw-Hill), and hope to complete the 4 th edition this summer or fall. My primary research interest with respect to REA is its use in the development of improved financial and managerial reporting models including revised financial statements, standards, and executive dashboard elements. Independent- view reporting is needed and requires a solid ontological foundation. Many existing assumptions and principles (such as periodicity, conservatism, matching, absorption-costing, and others) must be replaced.
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Julie Smith David History MSU… undergrad, MBA, and PhD FOB REA Value of accounting systems – and the definition of “accounting” Systems integration Internal B2B Issues Control of » Software vendors » Trading partners
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Roger Debreceny I am a Professor in the School of Accountancy at the Shidler College of Business at the University of Hawai`i. I teach auditing, accounting information systems and strategic accounting to our MBA students. Coming to academia after a career in government and industry, my
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This note was uploaded on 11/15/2011 for the course I SYS 201 taught by Professor Meservy during the Winter '11 term at BYU.

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positions - Eric E. Cohen, XBRL Global Technical Leader,

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