Ethical helps and challenges.EXECUTIVE SUMMARY * While professionalism professionalism the upholding by individuals of the principles, laws, ethics and conventions of their profession. has been defined in many ways, two components essential to its definition are a high level of technical competence technical competence, n the ability of the practitioner, during the treatment phase of dental care and with respect to those procedures combining psychomotor and cognitive skills, consistently to provide services at a professionally acceptable level. and adherence adherence /ad·her·ence/ (ad-her´ens) the act or condition of sticking to something. immune adherence to high ethical eth·i·cal adj. 1. Of, relating to, or dealing with ethics. 2. Being in accordance with the accepted principles of right and wrong that govern the conduct of a profession. standards. * The ethical behavior of professionals may be affected by their personal values, their firm's formal policy, the organization's culture and the professional environment. * Firms and managers can assist employees by refraining from explicitly ex·plic·it adj. 1. a. Fully and clearly expressed; leaving nothing implied. b. Fully and clearly defined or formulated: "generalizations that are powerful, precise, and explicit" or implicitly im·plic·it adj. 1. Implied or understood though not directly expressed: an implicit agreement not to raise the touchy subject. 2. pressuring them to go against their ethical Values. What helps CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. tax practitioners face ethical dilemmas An ethical dilemma is a situation that will often involve an apparent conflict between moral imperatives, in which to obey one would result in transgressing another. This is also called an ethical paradox encountered in practice? What will help them in the future? What challenges them in attempting to act ethically eth·i·cal adj. 1. Of, relating to, or dealing with ethics. 2. Being in accordance with the accepted principles of right and wrong that govern the conduct of a profession. See Synonyms at moral. 3. ? This article, based on a study of AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Tax Division members, answers these and related questions. While professionalism has been defined in many ways, two components essential to its definition are a high level of technical competence and adherence to high ethical standards.(1) CPAs engaged in tax preparation, reporting and planning activities clearly subscribe to Verb 1. subscribe to - receive or obtain regularly; "We take the Times every day" subscribe, take buy, purchase - obtain by purchase; acquire by means of a financial transaction; "The family purchased a new car"; "The conglomerate acquired a new company"; this concept of professionalism. Like most professionals today, CPA tax practitioners are either managers or nonmanagerial employees within a business firm. In addition to dealing with a variety of ethical dilemmas affecting their professional obligations, they also must confront ethical dilemmas associated with managing or working in a business organization. The ethics ethics, in philosophy, the study and evaluation of human conduct in the light of moral principles. Moral principles may be viewed either as the standard of conduct that individuals have constructed for themselves or as the body of obligations and duties that a literature recognizes that professionals engaged in business (or other types of organizations) are influenced by a variety of factors when confronted with ethical dilemmas at work. The ethical behavior of professionals may be affected by their personal values, the firm's formal policy, the organization's culture and the professional environment (e.g., professional standards). This article discusses a study conducted in November November: see month. 1997 to learn about the factors that help and challenge CPA tax practitioners in responding to the various ethical dilemmas encountered in the course of their work. Surveys were sent to 1,000 CPA members of the AICPA Tax Division; responses were received from 265 participants (a 26.5% response rate). Potential Helps A key portion of the survey consisted of the 24 statements listed in Table 1 on p. 116 (potential helps). These statements reflect factors that might be helpful to tax professionals when faced with ethical issues. Those surveyed were asked to rate each statement on a five-point scale, in which "1" meant not helpful and "5" meant extremely helpful in responding to work-related dilemmas. If the particular item is either not available (e.g., the firm has no code of ethics Code of Ethics can refer to:
Table 1: Potential helps
Number Potential help
H1 The AICPA's General Code of Conduct
H2 The AICPA's Statements on Responsibilities in Tax Practice
H3 The Internal Revenue Code (i.e., tax practitioner and
taxpayer penalties)
H4 Treasury Department's Circular 230
H5 Threat of losing one's CPA license for unethical conduct
H6 The professional codes of other associations and/or
professional designation programs not previously
mentioned
H7 Materials on ethics published by the AICPA
H8 Materials on ethics published by your State
Society of CPAs
H9 Professional meetings where ethical issues can be
discussed with other tax practitioners
H10 Continuing professional education courses involving
ethics training
H11 Voluntary quality peer reviews
H12 Professional ethics examination in order to receive the
CPA certificate
H13 Your firm's code of ethics or similar policy on
ethical conduct
H14 Ethics training provided by your firm
H15 A program or individual in your firm to which you can
report unethical conduct
H16 A management philosophy in your firm which emphasizes
ethical conduct
H17 Clear communication of appropriate ethical behavior by the
management of your firm
H18 An environment/culture in your firm which does not
encourage you to compromise your ethical values to
achieve organizational goals
H19 Ability to go to your supervisor(s) for information and
advice on ethical issues
H20 Ability to go beyond your supervisor(s) to higher levels
for information and advice on ethical issues
H21 The fact that your immediate supervisor(s) does (do) not
pressure you into compromising your ethical standards
H22 Help from your co-workers in resolving your
ethical dilemmas
H23 Your personal moral values and standards
H24 Your family and friends who provide support and insight
for you in resolving ethical conflicts
Mean
Number rating Rank
H1 3.52 13
H2 3.50 14
H3 3.56 12
H4 3.31 16
H5 4.08 5
H6 2.50 24
H7 3.07 19
H8 2.96 21
H9 3.11 17
H10 3.11 17
H11 2.93 22
H12 2.57 23
H13 3.95 7
H14 3.50 14
H15 3.02 20
H16 4.29 3
H17 4.19 4
H18 4.38 2
H19 3.76 8
H20 3.70 11
H21 3.97 6
H22 3.72 10
H23 4.84 1
H24 3.73 9
Overall Findings Table 1 shows the mean (average) ratings and rankings for each of the 24 potential helps based on the individual ratings (other than "N/A") given to each factor by the survey respondents In the context of marketing research, a representative sample drawn from a larger population of people from whom information is collected and used to develop or confirm marketing strategy. . For example, potential help H14 (i.e., ethics training provided by your firm) had the fourteenth highest mean rating among the 24 potential helps in the survey. The information presented in Table 1 suggests several points. The respondents find the majority of the resources listed to be helpful in resolving ethical dilemmas encountered in their work. Only H6, H8, H11 and H12 were below the midpoint mid·point n. 1. Mathematics The point of a line segment or curvilinear arc that divides it into two parts of the same length. 2. A position midway between two extremes. on the rating scale (3.0); H8 and H11 may be viewed as being reasonably helpful to those respondents having such resources available. The mean ratings and rankings in Table 1 also indicate (as anticipated) that the respondents tended to rate their personal moral values and standards (H23) as most helpful in dealing with ethical dilemmas at work. However, after this factor, those surveyed tended to view certain resources from their business environment as more helpful than those from their professional environment. With the exception of H5 (which ranked fifth) and H24 (which ranked ninth), all the remaining top 10 potential helps in dealing with ethical dilemmas (see below under "Top 10 Helps") related to the business environment. Despite the fact that the business environment appears to be a major source of assistance in resolving ethical dilemmas, many respondents reported that some formal company systems are not available to them. For example, 39% indicated that a program, department or individual in their firm to which they can report unethical unethical said of conduct not conforming with professional ethics. activity (HI 5) is either not available or not applicable; 39% reported company ethics training (H14) is unavailable. Even when these resources were available, respondents tended to rate them among the 12 least helpful factors (see Table 1). Relatively more helpful is a company code of ethics (H13) that is also available to more of the responding professionals. In addition to the firm's code of ethics (a formal organizational mechanism), a number of factors related to the informal organizational climate The concept of organizational climate has been assessed by various authors, of which many of them published their own definition of organizational climate. Organizational climate, however, proves to be hard to define. tend to be major sources of help to the respondents studied when dealing with ethical issues arising at work. The key factors related to the firm's organizational climate include the actions and responsiveness responsiveness Medtalk The ability to respond to a stimulus. See Airway responsiveness. of one's immediate supervisor Same as operating system. , as well as the company culture, management philosophy and management's communication of appropriate ethical behavior. Two of these factors (H18 and H21) deal with merely the absence of pressure to compromise one's ethical standards. This suggests that one way firms and managers can assist employees is by refraining from explicitly or implicitly pressuring them to go against their ethical values. The resources related to the profession (H1 through H12) generally were found to be reasonably helpful. Nevertheless, as shown in Table 1, those resources are generally rated lower than a number of the potential helps related to the business environment (H13 through H22). An opportunity appears to exist for national and state professional associations to develop more effective published materials on ethics and discussions of ethics at professional meetings, especially as they apply to tax practitioners. If such efforts are undertaken, the AICPA and state CPA associations may want to take into account that their members tend to look strongly to factors in their firms' environments for help in dealing with work-related ethical dilemmas. Top 10 helps: The top 10 helps were as follows: 1. Your personal moral values and standards (H23). 2. An environment/culture in your firm which does not encourage you to compromise your ethical values to achieve organizational goals (H18). 3. A management philosophy in your firm which emphasizes ethical conduct (H16). 4. Clear communication of appropriate ethical behavior by the management of your firm (H17). 5. Threat of losing one's CPA license for unethical conduct Behavior that falls below or violates the professional standards in a particular field. In law, this can include Attorney Misconduct or ethics violations. The standards for conduct to be observed by attorneys can be found in the Code of Professional Responsibility; members of (H5). 6. The fact that your immediate supervisor(s) does (do) not pressure you into compromising your ethical standards (H21). 7. Your firm's code of ethics or similar policy on ethical conduct (H13). 8. Ability to go to your supervisor(s) for information and advice on ethical issues (H19). 9. Your family and friends who provide support and insight for you in resolving ethical conflicts (H24). 10. Help from your co-workers in resolving your ethical dilemmas (H22). Future Helps Additional resources might be viewed as providing meaningful sources of help for CPA tax practitioners when faced with ethical dilemmas. The survey participants were asked to indicate the extent to which each of the 11 factors listed in Table 2 on pg. 118, if implemented, would or would not be helpful in responding to ethical dilemmas encountered in the course of their work. A "5" meant the factor would be extremely helpful; a "1" meant not helpful. Table 2 shows the mean ratings and rankings for each of the future helps; the top five were: 1. Codes of conduct that address more specific and timely ethics issues (FH3). 2. Increasing your clients' ethical sensitivity and standards by better advising clients of the potential ramifications ramifications npl → Auswirkungen pl of different courses of action (FH10). 3. Increasing ethics training in undergraduate accounting programs (FH8). 4. More widespread publication of ethical misconduct MISCONDUCT. Unlawful behaviour by a person entrusted in any degree: with the administration of justice, by which the rights of the parties and the justice of the, case may have been affected. 2. cases (FH11). 5. The AICPA's Statements on Responsibilities in Tax Practice if enforceable en·force tr.v. en·forced, en·forc·ing, en·forc·es 1. To compel observance of or obedience to: enforce a law. 2. with sanctions Sanctions is the plural of sanction. Depending on context, a sanction can be either a punishment or a permission. The word is a contronym. Sanctions involving countries:
Table 2: Future helps
Number Future help
FH1 The AICPA's Statements on Responsibilities in Tax Practice
if enforceable with sanctions
FH2 A better reward system for ethical behavior in your firm
FH3 Codes of conduct that address more specific and timely
ethics issues
FH4 Having ethical performance as a more integral part of your
firm's employee evaluation process
FH5 Increasing the IRS audit rate
FH6 Increasing tax practitioner penalties (number and
magnitude) for unethical conduct in the Internal Revenue
Code and professional organizations' code of conduct
FH7 Requiring 150 undergraduate credit hours to sit for the
CPA exam
FH8 Increasing ethics training in undergraduate accounting
programs
FH9 Mandatory quality peer reviews
FH10 Increasing your clients' ethical sensitivity and standards
by better advising clients of the potential ramifications
of different courses of action
FH11 More widespread publication of ethical misconduct cases
Mean
Number rating Rank
FH1 3.14 5
FH2 2.28 8
FH3 3.49 1
FH4 2.77 6
FH5 1.94 11
FH6 2.19 9
FH7 2.12 10
FH8 3.27 3
FH9 2.76 7
FH10 3.48 2
FH11 3.27 3
These items might be helpful to CPA tax practitioners if implemented. With the exception of FH10, which must be implemented by the individual tax professional, these future helps either should be implemented by professional associations, or other organizations should be urged to implement them (e.g., colleges and universities in the case of FH8). Potential Challenges CPA tax practitioners, like all professionals working in a business environment, face a variety of challenges that may hinder hin·der 1 v. hin·dered, hin·der·ing, hin·ders v.tr. 1. To be or get in the way of. 2. To obstruct or delay the progress of. v.intr. their ability to behave ethically. As with the helps discussed earlier, potential challenges may be attributed to one's personal, business and professional environment. Survey participants were presented with the 36 statements listed in Table 3 on p. 119 (potential challenges) that attempt to identify the key challenges to their ethical decision-making decision-making, n the process of coming to a conclusion or making a judgment. decision-making, evidence-based, n a type of informal decision-making that combines clinical expertise, patient concerns, and evidence gathered from . Each statement was rated on a five-point scale: "5" meant the factor presents a very significant challenge to efforts to act ethically; "1" meant it does not present a challenge. "N/A" was used if an item did not apply. Table 3: Potential challenges
Mean
Number Potential challenge rating
C1 Conflict between dull to your firm and dull to 2.14
your clients
C2 Unethical behavior or demands by coworkers 1.72
C3 Unethical demands made by your clients 2.94
C4 Competition encountered in your business 2.59
activities
C5 Intense competition in the tax planning/
preparation field which forces owners, managers 2.58
and others to focus on the bottom line and not
business ethics
C6 An environment/culture in your firm that 1.48
encourages you to compromise your ethical values
to achieve organizational goals
C7 A lack of ethics policy in your firm 1.38
C8 A lack of communication of ethics policy by your 1.51
firm
C9 A lack of ethics training by your firm 1.63
C10 Your inability to disclose unethical activity due 1.42
to fear of management reprisal
C11 Mid-level managers who are only concerned with 1.66
their own personal gain and not ethics
C12 Measuring employee performance on the basis of
end results without also considering how ethical 1.88
the means were to achieve those results
C13 Performance based on quotas, such as number of 2.09
forms completed, hours billed, new clients
acquired and existing clients retained
C14 Compensation that includes bonuses or 1.80
opportunities for profit sharing
C15 A personal need to achieve or succeed 2.06
C16 Financial pressures exerted on you to provide 2.06
security for family or others
C17 Conflict between dull to the Federal government 2.40
and dull to your clients
C18 Conflict between duty to your profession and dull 2.14
to your clients
C19 Conflict between dull to your profession and dull 1.79
to your firm
C20 Conflict between dull to the Federal government 1.89
and dull to your firm
C21 Conflict between dull to the state/local 1.97
government and duty to your clients
C22 Conflict between dull to the state/local 1.81
government and duty to your firm
C23 Clients' lack of understanding regarding your 3.04
professional responsibilities
C24 Clients' lack of understanding regarding 2.97
potential tax practitioner and taxpayer
penalties
C25 Pressure from clients to reduce their tax 3.11
liability
C26 The complexity of the tax laws 3.53
C27 The constantly changing nature of the tax laws 3.50
C28 The scarce resource of time which may cause tax 3.40
practitioners, experiencing a time crunch, to
lessen their due diligence
C29 Not having an effective code of conduct in your 1.45
firm
C30 A lack of effective professional codes of conduct 1.64
C31 The firm's actions/conduct not being in sync with 1.50
the firm's code of conduct (i.e., lip service)
C32 A lack of effective educational materials 1.83
relating to ethics
C33 A lack of a universally agreed-upon method to 2.03
teach ethics to help increase tax practitioners'
sensitivity to ethical issues
C34 Clients' tax liability shopping practices 2.33
C35 Keeping current with the increasingly complex tax 3.34
laws
C36 Understanding the vast complexity of the 2.86
dynamics, customs and tax laws of the
international environment
Potential challenge Rank
C1 Conflict between dull to your firm and dull to 14
your clients
C2 Unethical behavior or demands by coworkers 27
C3 Unethical demands made by your clients 8
C4 Competition encountered in your business 10
activities
C5 Intense competition in the tax planning/
preparation field which forces owners, managers 11
and others to focus on the bottom line and not
business ethics
C6 An environment/culture in your firm that 33
encourages you to compromise your ethical values
to achieve organizational goals
C7 A lack of ethics policy in your firm 36
C8 A lack of communication of ethics policy by your 31
firm
C9 A lack of ethics training by your firm 30
C10 Your inability to disclose unethical activity due 35
to fear of management reprisal
C11 Mid-level managers who are only concerned with 28
their own personal gain and not ethics
C12 Measuring employee performance on the basis of
end results without also considering how ethical 22
the means were to achieve those results
C13 Performance based on quotas, such as number of 16
forms completed, hours billed, new clients
acquired and existing clients retained
C14 Compensation that includes bonuses or 25
opportunities for profit sharing
C15 A personal need to achieve or succeed 17
C16 Financial pressures exerted on you to provide 17
security for family or others
C17 Conflict between dull to the Federal government 12
and dull to your clients
C18 Conflict between duty to your profession and dull 14
to your clients
C19 Conflict between dull to your profession and dull 26
to your firm
C20 Conflict between dull to the Federal government 21
and dull to your firm
C21 Conflict between dull to the state/local 20
government and duty to your clients
C22 Conflict between dull to the state/local 24
government and duty to your firm
C23 Clients' lack of understanding regarding your 6
professional responsibilities
C24 Clients' lack of understanding regarding 7
potential tax practitioner and taxpayer
penalties
C25 Pressure from clients to reduce their tax 5
liability
C26 The complexity of the tax laws 1
C27 The constantly changing nature of the tax laws 2
C28 The scarce resource of time which may cause tax 3
practitioners, experiencing a time crunch, to
lessen their due diligence
C29 Not having an effective code of conduct in your 34
firm
C30 A lack of effective professional codes of conduct 29
C31 The firm's actions/conduct not being in sync with 32
the firm's code of conduct (i.e., lip service)
C32 A lack of effective educational materials 23
relating to ethics
C33 A lack of a universally agreed-upon method to 19
teach ethics to help increase tax practitioners'
sensitivity to ethical issues
C34 Clients' tax liability shopping practices 13
C35 Keeping current with the increasingly complex tax 4
laws
C36 Understanding the vast complexity of the 9
dynamics, customs and tax laws of the
international environment
Overall Findings Table 3 shows the mean ratings and rankings for each of the 36 potential challenges based on the individual ratings (other than "N/A") given to each statement by the survey respondents. For example, potential challenge C9 (i.e., a lack of ethics training by your firm) was ranked thirtieth among the 36 potential challenges. Top eight challenges: The top eight potential challenges were as follows: 1. The complexity of the tax laws (C26). 2. The constantly changing nature of the tax laws (C27). 3. The scarce resource of time which may cause tax practitioners, experiencing a time crunch (1) To process data. See number crunching. (2) To compress data. See data compression. 1. (jargon) crunch - To process, usually in a time-consuming or complicated way. , to lessen less·en v. less·ened, less·en·ing, less·ens v.tr. 1. To make less; reduce. 2. Archaic To make little of; belittle. v.intr. To become less; decrease. their due diligence Research; analysis; your homework. This term has caught on in all industries, because it sounds so "wired." Who would want to do analysis or research when they can do due diligence. See wired. (C28). 4. Keeping current with the increasingly complex tax laws (C35). 5. Pressure from clients to reduce their tax liability (C25). 6. Clients' lack of understanding regarding your professional responsibilities (C23). 7. Clients' lack of understanding regarding potential tax practitioner practitioner /prac·ti·tion·er/ (prak-tish´un-er) one who has met the requirements of and is engaged in the practice of medicine, dentistry, or nursing. nurse practitioner see under nurse. and taxpayer penalties (C24). 8. Unethical demands made by your clients (C3). C26, C27 and C35 relate to the tax laws; C25, C23, C24 and C3 relate to clients. While the other 28 potential challenges were not as highly ranked, they cannot be ignored. Managers need to be alert to identify and handle situations in which reasonably significant challenges to ethical behavior exist. There is a need to provide management-training programs to aid in the identification and handling of ethical challenges. Conclusion Although a number of specific implications have been discussed in this article, several general implications flow from the following key findings of the study: * When faced with ethical dilemmas, CPA tax practitioners tend to find certain aspects of their business environment to be more helpful than resources related to the professional environment. * The most helpful business factors are those reflecting certain aspects of the informal organizational climate (i.e., H16, H17, H18 and H21) as opposed op·pose v. op·posed, op·pos·ing, op·pos·es v.tr. 1. To be in contention or conflict with: oppose the enemy force. 2. to formal organizational mechanisms (e.g., ethics training programs, ethics offices or ombudsmen). The factors related to the business environment highlight the importance of the immediate supervisor and the firm's culture and management philosophy in helping tax professionals to respond effectively to ethical dilemmas. * Many challenges to ethical behavior, while not widespread problems, are sufficiently pervasive pervasive, adj indicates that a condition permeates the entire development of the individual. that management should not ignore them. These findings have a number of implications for both the business and the profession of tax accounting. The finding that professionals tend to view certain factors in their business environment as more helpful than those related to their professional environment in resolving ethical dilemmas suggests several things. First, in dealing with professionals, business must take the lead in providing an environment that encourages and rewards ethical behavior. Business cannot abdicate ab·di·cate v. ab·di·cat·ed, ab·di·cat·ing, ab·di·cates v.tr. To relinquish (power or responsibility) formally. v.intr. To relinquish formally a high office or responsibility. its responsibility in the area of ethics to the profession. Second, opportunities exist for both national and state professional associations to improve the helpfulness of the ethics-related resources provided to members. These organizations should focus on enhancing their members' ability to contribute to an ethical business environment. For instance, because many tax professionals are managers, professional associations might offer programs to train them to (1) identify and counsel subordinates facing ethical dilemmas or (2) introduce ethical resources to their own firms. Conclusions can also be drawn from the findings on availability and relative helpfulness of various business-related factors. First, business can encourage ethical behavior by refraining from pressuring managers and employees to compromise their personal values. Second, businesses should ensure that managers are equipped not only to deal with their own ethical dilemmas, but also those encountered by their subordinates. Professional associations have an opportunity to help prepare their members holding managerial positions in business to meet these responsibilities. Finally, opportunities exist for many firms to either make available or improve the helpfulness of various formal organizational mechanisms related to ethics, especially training programs and places within the firm to which unethical activities can be reported. A recent study(2) found that ethics programs appear to have the most positive effects in companies that have three program components--codes of conduct, ethics training and ethics offices. Additionally, codes of conduct alone often seem to have a negative effect on employee perceptions. While not presenting widespread problems, many challenges faced by CPA tax practitioners are sufficiently pervasive that they should not be ignored by management. Managers must be trained to be able identify and handle, on an individual basis, situations in which reasonably significant challenges to ethical behavior exist either for them or for those who report to them. The obligation to prepare managers to identify and handle such ethical challenges is clearly the primary responsibility of the firm for which the tax professional works. However, professional associations can also play an important role by: * Continually con·tin·u·al adj. 1. Recurring regularly or frequently: the continual need to pay the mortgage. 2. reminding business of its responsibility to properly train the professionals it employs. * Encouraging businesses and academic institutions to offer such training for tax professionals in managerial positions. * Working with businesses and academic institutions to help ensure that the training provided meets the professional (as well as the business) obligations of tax professionals. (1) Aranya, Pollock and Amernic, "An Examination of Professional Commitment in Public Accountancy," 6 Accounting, Organizations and Society 271 (1981). (2) Goodell Goodell can refer to: People
Editor's note Editor's Note (foaled in 1993 in Kentucky) is an American thoroughbred Stallion racehorse. He was sired by 1992 U.S. Champion 2 YO Colt Forty Niner, who in turn was a son of Champion sire Mr. Prospector and out of the mare, Beware Of The Cat. Trained by D. : Dr. Yetmar is a member of the AICPA Tax Division's Responsibilities in Tax Practice Committee. For more information about this article, contact Dr. Yetmar at (515) 271-3854 or ScottYetmar@drake drake 1. male duck. 2. loliumtemulentum. .edu See .edu. (networking) edu - ("education") The top-level domain for educational establishments in the USA (and some other countries). E.g. "mit.edu". The UK equivalent is "ac.uk". . Authors' note: The authors wish to express their appreciation and gratitude Gratitude agrimony traditional symbol for gratitude. [Flower Symbolism: Flora Symbolica, 172] Androcles because he had once extracted a thorn from its paw, the lion refrained from attacking Androcles in the arena. [Rom. Lit. to Drake University's Kelley Kelley may refer to any of the following: People
Scott A. Yetmar, Ph.D., CMA CMA - Concert Multithread Architecture from DEC. , CPA Assistant Professor of Accounting College of Business and Public Administration Drake University Drake University is a private, co-educational university located in the city of Des Moines, Iowa. The institution offers a number of undergraduate and graduate programs, as well as professional programs in law and pharmacy. Des Moines Des Moines, city, United States Des Moines (dĭ moin`), city (1990 pop. 193,187), state capital and seat of Polk co., S central Iowa, at the junction of the Des Moines and Raccoon rivers; inc. , IA Robert Robert, Henry Martyn 1837-1923. American army engineer and parliamentary authority. He designed the defenses for Washington, D.C., during the Civil War and later wrote Robert's Rules of Order (1876). Noun 1. W. Cooper Cooper may refer to:
Garry L. Frank, Ph.D. Professor of Public Administration College of Business and Public Administration Drake University Des Moines, IA |
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