Letter From the Editor

• Date: 01 July 2016
• DOI: http://doi.org/10.1002/jcaf.22172
• Published date: 01 July 2016

5

© 2016 Wiley Periodicals, Inc.

Published online in Wiley Online Library (wileyonlinelibrary.com).

DOI 10.1002/jcaf.22172

Letter From the Editor

Dear JCAF Reader,

The primary theme in this

issue features articles on finan-

cial reporting disclosures, prac-

tices, and managing IT change.

Other topics include horizontal

management, and a matrix

accounting illustration.

The first feature article pro-

vides a practical understanding

of “GAAP Accounting for Tax

Equity Investments in Partner-

ships 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 account-

ing 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 pro-

cess 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 stan-

dards appropriate for corpo-

rate 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.

CATEGORIES FOR FEATURE

ARTICLES

I hope that readers enjoy

and appreciate the entire

content of this issue, as it con-

tains a variety of subjects of

importance. As always, our

columnists continue to provide

interesting and useful informa-

tion 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.