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Patrick Kerns

Articles 11 - 20 of 42

Postcard from EACUBO

Day one of the annual meeting of the Eastern Association of College and University Business Officers brought together more than 450 individuals to discuss

Using the Composite Financial Index as a Self-Benchmarking Tool

The Composite Financial Index (CFI), which was developed for use by institutions of higher education, is a very effective tool for self-benchmarking. While

Avoiding Common Issues in Your Single Audit

Thomson Reuters published a white paper on some of the most common issues encountered in single audits for the year ended June 30, 2016. The top lessons
Audit
Patrick Kerns | 8.16.2017

What Is Blockchain and How Might It Disrupt the World?

Over the past few months, I have been seeing more headlines about blockchain’s potential to disrupt several industries because of the multitude of

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Still Awaiting That $1 Trillion-Dollar Infrastructure Bill

A few months ago, I wrote an article, Questions Remain on the Trump Administration's Infrastructure Plans. As we approach autumn, many questions remain

Shale Oil Producers Continue to Challenge OPEC's Pricing Power

For the past four months in a row, there have been increases in shale oil production of more than 100,000 barrels per day, according to data compiled by

Revenue Recognition Disclosure Requirements

With the forthcoming changes to the revenue recognition standard as part of Accounting Standards Update (ASU) No. 2014-09, Revenue From Contracts with

The OMB (Finally) Releases Draft 2017 Compliance Supplement

The Office of Management and Budget (OMB) finally released draft copies of the 2017 compliance supplement to the American Institute of Certified Public

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Retail
Patrick Kerns | 6.5.2017

Could robots be the end of the retail worker?

Robotics have been disrupting manufacturing for decades now in the form of automating tasks that are either cumbersome, labor-intensive or repetitive.

Challenging the Status Quo to Remain Sustainable

NACUBO’s Spring 2017 Higher Education Accounting Forum focused on more than simply the debits and credits. There was discussion on how to help business

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