Breaking Down the Barriers Between Financial and Managerial Accounting: A Comment on the Jenkins Committee Report.
评论美国注册会计师协会财务报告特别委员会（詹金斯委员会）报告中的管理实践，指出财务报告与管理报告之间的相似性，并探讨在财务报告中使用管理术语对提升数据质量的好处。
Abstract Comments on the management practices used in American Institute of Certified Public Accountants Special Committee on Financial Reporting, also known as Jenkins Committee report. Similarities between financial and management reporting; Benefits in using management jargon in financial reporting; Improvement of data quality.