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Master data management. Master data management (MDM) is a discipline in which business and information technology work together to ensure the uniformity, accuracy, stewardship, semantic consistency and accountability of the enterprise's official shared master data assets. [1][2]
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA 's ethical and professional responsibilities. [1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and ...
—Robert H. Montgomery, describing ethics in accounting in 2009 Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations ...
International Federation of Accountants. The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.
Master data. Master data represents "data about the business entities that provide context for business transactions". [1] The most commonly found categories of master data are parties (individuals and organisations, and their roles, such as customers, suppliers, employees), products, financial structures (such as ledgers and cost centres) and ...
ISO 8000 is the global standard for Data Quality and Enterprise Master Data. It describes the features and defines the requirements for standard exchange of Master Data among business partners. It establishes the concept of Portability as a requirement for Enterprise Master Data, and the concept that true Enterprise Master Data is unique to ...
The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. Tooltip Public Law (United States) 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing ...
The concept of data management arose in the 1980s as technology moved from sequential processing [2] (first punched cards, then magnetic tape) to random access storage. Since it was now possible to store a discrete fact and quickly access it using random access disk technology, those suggesting that data management was more important than ...