CPE Session 6: Saturday, August 6, 1:00 PM – 4:00 PM
Value Measurement—The Need for Internally Consistent, Systemic Models
Description/Objectives:
Content: When considering alternative value measurement and reporting models, it is important to recognize the distinction between measurement and metrics. Measurement is based on internally consistent systemic models, while metrics may be organized in a logical framework, but on not based on such a model. Existing alternative value measurement and reporting paradigms provide a starting point for the discussion. Existing paradigms, as well as those which are evolving, must be evaluated against credible assessment principles and criteria.
Objectives: To encourage dialogue on value measurement and reporting directions and enhance awareness of the need for exploration and development.
Plan: Present and discuss value measurement and reporting directions and differing perspectives.
Format/Structure:
The workshop will consist of presentations and interactive dialogue. Each of the presenters has a different view of value measurement and/or reporting. Each will give a brief talk on their specific aspect of the topic. The audience will then be encouraged to participate in dialogue: the existing paradigms, the progress that has been made in the area, and issues yet to be addressed.
Intended Audience:
The session is intended for academics who are interested in considering alternatives to traditional accounting and the impact on value reporting of measures that are based on internally consistent systemic models and those, which are organized in a logical framework, but not based on such a model.
Presenters:
William J. L. Swirsky, CICA
Amy Pawlicki, American Institute of Certified Public Accountants
Robert I. G. Mclean, MatrixLinks International, Inc.
Patrick H. Sullivan, ICM Group
* Denotes special requirements or prerequisite
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