Letter From the Editor

Abstract

Dear JCAF Reader, The primary theme in this issue features articles on financial reporting disclosures, practices, and managing IT change. Other topics include horizontal management, and a matrix accounting illustration. The first feature article provides a practical understanding of “GAAP Accounting for Tax Equity Investments in Partnerships and LLC's” by George L. Strobel II. This type of article brings to the readers of JCAF information that could be useful in managing many businesses. The intent of JCAF is to serve corporate accounting and finance executives with information that has utility for their organizations. This article was commissioned by the editor of JCAF. The editor encourages authors and readers to propose current interest topics that can be commissioned to accomplish an agreed purpose. The second feature article is classified as a refereed (R) article, which means it was subjected to a rigorous, double-blind peer review process using the highest level of academic standards adapted to a user journal. The editorial reviewed (ER) articles were reviewed using the highest level of applied clinical standards appropriate for corporate accounting and finance executives. Both categories are intended to provide useful information for preparers and users of financial data. The remaining articles are all ER classified articles, which means they have been reviewed and approved as high-quality user articles. I hope that readers enjoy and appreciate the entire content of this issue, as it contains a variety of subjects of importance. As always, our columnists continue to provide interesting and useful information in their areas of expertise. Respectfully, Jim Edwards Editor JCAF James B. Edwards, PhD, CPA, CMA, CIA, CMA, CGMA, CCA, CCP, is a Distinguished Professor Emeritus in the Darla Moore School of Business at the University of South Carolina. He has served as a corporate controller, partner in a CPA firm, vice president of a computer services firm, vice president of a computer software firm, and journal editor, as well as in management advisory services and corporate training.