Premium
Implementation of recent pronouncements on software reengineering costs
Author(s) -
Garrett James N.
Publication year - 1999
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/1097-0053(199924)10:2<61::aid-jcaf7>3.0.co;2-2
Subject(s) - variety (cybernetics) , business process reengineering , checklist , software , computer science , software engineering , accounting , process management , engineering management , business , operations management , engineering , programming language , psychology , artificial intelligence , lean manufacturing , cognitive psychology
SOP 98‐1 was a welcomed standard because of the diverse accounting treatment of internal use software. But while its concepts are straightforward, implementing the SOP is greatly complicated becausecosts can occur under a variety of arrangements and structures. To help, the author has designed a useful checklist that speeds implementation. ©1999 John Wiley & Sons, Inc.