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Archive for the ‘Humor and cartoons’ Category

[April 1, 2013 Special Edition]  Corporate leaders from across the country today gathered on Wall Street for the first ever display of business support for honest financial statements.

Ruta Crumwell led off with an emotional call for death to all who betray the public trust.

CFOs then marched en masse to a traders pit, sawed off their pinocchio length noses, and lit a bonfire visible at the SEC.

Richard Foldover, beloved leader of defunct Lehman Sisters and the featured speaker at the event, then spoke at length on the evil of Repo 105.

The evening ended with auditors wiping up with clean audit opinions.

Debit and credit – – David Albrecht

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At first glance, this blog post appears to be fluff put forth to get a chuckle or laugh from you. There is a serious side to it, though.  Social media should be a subject of keen and intense interest for all financial professionals, be they out working or still at college.  Opinions, thoughts, ideas can go viral in this social media world.  Memes are one such channel for these opinions, thoughts and ideas.

In this blog post I exhibit a collection of memes on studying for tests.  Working professionals probably remember taking their own exams.  Current professors and students are now in crunch time just prior to final exams.

As defined by Merriam-Webster, a meme is “an idea, behavior, style, or usage that spreads from person to person within a culture.”  In 2012, many of us think of it as an image or video passed from one social media user to another.

The study of memes is important, because memes open a window into the popular culture.  Memes that spread quickly reveal what a large number of  people think or believe.

I am an accounting professor, and what students think is of interest to me.  I performed Google image searches on key words related to studying.  Google results are structured to reveal the most clicked on images first.  All images presented in this blog post are thought to be in the public domain.

Most of these memes convey what older generations have called gallows humor.  Those who are about to be hanged are somehow able to find humor in their situation.

A consistent theme running through the various memes is that studying is painful.

(more…)

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Although officially called Thanksgiving Day in the USA, many call it Turkey Day. Ever wonder why?

I have many fond childhood memories of Thanksgiving in Iowa.  It was always spent with Mom’s side of the family.  Each year there was always a huge turkey and many pumpkin pies to eat.   There were so many pies, we kids were allowed to cut our own slices, as large as we wanted.  And Aunt Bessie’s whipped cream was the absolute best.

Thanksgiving feasts have changed quite a bit since then.  In America they are all standardized.  How so?  They all start at the same time–halftime.  And now we have space turkeys who go “Hubble, hubble, hubble.”

Ever wonder why a turkey is called a turkey?  Mignon Forgarty, the Grammar Girl, has the answer.  It turns out we should call it a Mexico.

One of my favorite TV shows was The Smothers Brothers.  Regular Jim Stafford always had a funny song for Thanksgiving.  Hope you enjoy.

Debit and credit – – David Albrecht

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Professors across the the country and around the world struggle with fighting student distraction in an age of BYOD (bring your own device).

In the following clip, a student goes retro in a very funny way.

I’m old enough to have been there and done that.

by David Albrecht

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Chanting CPA at the Emmys

The Big Bang Theory is a CBS sitcom about some Cal Tech physicists.  Come on, if a sitcom about physicists can be so popular, then surely a show about about accountants can be more so.

As if to prove my point, The Big Bang Theory recently aired a skit about Ernst & Young accountants at the Emmy awards.

Here is a clip from the show that is destined to be the most higgly rated BBT show of the season.

The E&Y representative, John the human spreadsheet, blew out his clicking finger during a power point presentation?  Like that has never happened before.

Thanks to Barry Rice on AECM for the tip.

Debit and credit – – David Albrecht

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A meme is an image or recording packaged in such a way as to communicate a message or capture the fancy of those who see/view/hear it.  It is communicated via the Internet.   Their explosive impact has come of age in today’s social media world.

A few minutes ago I received an e-mail from Auntie Bev, into which she had pasted several meme images.  One caught my eye, and I’ve since been able to determine that it’s a true viral phenomenon, posted to thousands of blogs and Facebook accounts.

I’m not sure about the message of this meme.  Perhaps it is that some cheaters are unstoppable.  Or, masterful cheating is admirable.  Perhaps the message is that because cheating is unstoppable, it’s OK to do it.

Using my screen capture utility, I have snipped the following image from another viral meme.  It delivers quite a different message.

I suppose the message for this one is that opportunistic cheating is everywhere.  Or, it might be that cheating is due to teacher carelessness.  Whatever, the meme is funny.  Darn kids.  If this one would only try to learn as much as he tries to cheat.

Debit and credit – – David Albrecht

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Usually I write about very serious topics:  financial reporting and auditing and how the government regulates them, accounting education, and social media usage in higher education and in financial services industries.

When I go off topic, however, I pass along something cool.  Very cool.

Today’s video is all that.  Starring Suzanne Senna as Brooke Alvarez, host of FactZone on the Onion News Network.  Alvarez interviews industry experts who opine that Facebook is a CIA initiative, on a FactZone video released on March 19, 2011.

Of course it is.

Enjoy!

Debit and credit – – David Albrecht


Want more of The Summa? Sign up to receive email notification of posts. And please follow me on Twitter (@profalbrecht).

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