Letter From the Editor

Date01 July 2016
Published date01 July 2016
© 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.
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.
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.

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