It is December 31, and so many of us are getting ready to party. Everyone is, except accounting bloggers and those who read their blogs. So as to give you something to do tonight while you sip your diet coke, you can reflect over the high points of The Summa.
I’m in a quandry, though, in presenting the best of The Summa for 2009. Why? Because all the essays (except one) that attracted the most hits were written and posted in 2008. I’m happy that my words have some value over the long term. Here is a listing of the posts that have received the most hits during the past 365 days:
The most popular essay, by far, is an education piece: Ace Your Accounting Classes: 12 Hints to Maximize your Potential. Most of the others dealt with the GAAP-IFRS issue. That includes the only 2009 essay on the list: Who is the Chief Accountant? This one really is an GAAP-IFRS piece because choice of chief accountant sends such a clear signal as to which way the country is going to go.
I wrote approximately 60 essays during 2009, and in my opinion the ten best (in alphabetic order) are:
- Harold Rosenbaum–CA Extreme (January 2, 2009) – I review and provide links to a 25 minute cartoon short aired in 2005. This cartoon, drawn in classic film noir style, features a chartered accountant as the flawed super hero.
- One world-wide accounting language? (January 20, 2009) – I discuss the silliness of pushing for one world-wide language.
- E.U. Bids to Buy the IASB (January 26, 2009) – early in 2009, the EU offered to fully fund the IASB. The hidden string, of course, was that the IASB would then have to submit to EU oversight with the possibility of being overridden. The IASB refused.
- Supporting Charles Niemeier for Chief Accountant (February 14, 2009) – stating the obvious as to why he was the only good choice for Chief Accountant.
- Global financial markets, regulation and accounting standards and More on the Free Flow of Capital and IFRS (March 7, 2009) – a two part essay published on the same day. These two constitute a major contribution to explaining the theory behind the push for IFRS.
- Who is the Chief Accountant? (June 3, 2009) and Thoughts About Candidates For Chief Accountant (June 4, 2009) – two posts laying the choices to president Obama and SEC chair Schapiro as to which they they could go.
- On the Road Again #1 (July 26, 2009) – the start of a series in which I reflect on the things that have turned me into the professor I am today. I still need to complete this series.
- Accounting Bumper Stickers (September 21, 2009) – a humorous piece on accounting related bumper stickers. These also could be used as T-shirt slogans. One really seems to sum up my life: “Cure insomnia – sleep with an accountant.”
- Two Weeks in the Life of an Accounting Professor (November 22 – December 5, 2009) – a chronicle of my life for two weeks. It captures the essence of being a professor.
- On Developing a Worldview (December 30, 2009) – written for students and young professional accountants, it describes the necessay mindset and process to be undertaken when developing a worldview.
That is not to say the other 50 posts have no value. Some were republished on other sites. Most were cited in other articles or blogs. And, The Summa started appearing on many bloggers list of recommended blogs.
I am grateful for life, a sound mind, and opportunity.
I’m hoping the best for you and yours in the new year of 2010.
Debit and credit – – David Albrecht