Magazine article The CPA Journal

2012: The Year of the Perfect Storm

Magazine article The CPA Journal

2012: The Year of the Perfect Storm

Article excerpt

This was a year that included massive property destruction for many in the New York area, caused by superstorm Sandy; political gridlock during the U.S. presidential campaign season that has brought the nation to the edge of the "fiscal cliff'; and economic uncertainty in the European Union, which caused enormous instability in the global financial markets. Weather, politics, and finance each contributed to a year we won't soon forget.

Among all mis turmoil, it's comforting to know that some tilings have enjoyed a measure of stability - after 82 years of publication, The CPA Journal continues to earn the respect of CPAs and other financial professionals for its in-depth analysis of emerging issues. But this is not a singular endeavor. The editors are grateful to the accounting and financial professionals who shared their expertise with our readers by authoring articles for publication in the Journal.

Overview

The CPA Journal is a submission-based, double-blind, peer-reviewed monthly publication that features special themes throughout the year, such as a focus on financial planning and a taxation update. The content and length of an article determine whether it will appear as an In Focus article, in the Essentials section, or in the Perspectives section. In Focus articles address areas of general interest and are often featured on the cover. Articles in the Essentials sections cover specific technical topics, whereas the Perspectives section includes news and opinion pieces on matters of importance to our readers.

The primary areas of interest covered in the Journal are accounting and auditing, taxation, finance, management, responsibilities and leadership, and technology. The editors attempt to balance practical information and conceptual analysis to provide readers with opportunities to enhance their understanding of key issues. We depend on a large group of individuals from a diverse cross-section of the profession to assist us in providing the best material for our readers. These individuals may author or review manuscripts. When we ask a reviewer to evaluate a manuscript for possible publication, we use six criteria to ensure quality control: technical accuracy, readability, practicality, relevance of topic, timeliness, and comprehensiveness.

During the Society's past fiscal year - between June 1, 2011, and May 31, 2012 - the Journal received 253 submissions, compared to 247 the previous year. Of those, 75 were accepted outright, 77 were accepted after revision, 55 were rejected, and 4 were withdrawn without a decision. Of the 128 submissions returned to authors for revision, 33 are still pending revision at this time. …

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