The central theme of the paper is to address the management of decision-making systems in finance. The article starts by focusing more on why CPAs usually hate being referred to as bean counters. However, the most critical aspect that is found existing in the journal is to address the points of historical counting, comparing, recording and reporting of financial information. The journal in many of instances tries to focus on how data can be used in making various valid business decisions. The role of the article is to come up with the theme those accountants in business and other industries can have the capability of revitalizing themselves by making sure they offer the necessary information in a suitable manner to the right people. Besides that, the collection of CPA data on how such data can be presented to useful management and investors, banks and internal revenue services. Further, the article seems to assist managers so that they can run their respective businesses and get more profitable returns(William and Michaelle,1996).
From the analysis of the journal, it can be outlined that the role of the article on GBC is to make sure that all “getting beyond counting” models tends to focus more on the articulation of a vision of accounting as information to relevant professionals. On recommendations regarding GBC, it is said that GBC should ensure that data is well presented to different accountants to make it easy for managers to handle the data in a suitable manner. For an organization to make more profits as a result of adopting GBC, it becomes necessary to make sure data is presented in a manner that it can be understood by investors and other financial institutions. The use of reporting in GBC should be based on ensuring that necessary decision-making methods are used in analyzing financial statements and making it easy for representation of different data across the entire business units. In conclusion, it can be argued out that GBC is one of the means that can be used to ensure financial data is well designed(William and Michaelle,1996).To ensure GBC is effective, financial data should always be correct and be acceptable by different decision-making platforms. When coming up with GBC issues, accuracy is another aspect that should be considered. For accuracy to be met, decision-making systems should be optimal and deliver the necessary accounting information to relevant departments.
Getting beyond Counting by Reeb, William L.; Cameron, Michaelle Year of publication 1996