Page 693 - Encyclopedia of Business and Finance

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Situational Management

BIBLIOGRAPHY citizenship. It emphasizes developing eight key workplace
Brown, C. D., and Raghunandan, K. (1995). Audit quality in readiness skills:
audits of federal programs by nonfederal auditors. Accounting
Horizons, 9, 1–10. 1. Communications
Copley, P., and Doucet, M. (1993). Auditor tenure, fixed fee 2. Problem solving and critical thinking
contracts and the supply of substandard single audits. Public
Budgeting and Finance, 13(1), 23–35. 3. Information technology applications
Dyson, Robert A. (1997, January). The revised OMB Circular 4. Business and organization systems
A-133 and the Single Audit Act Amendments. The CPA
Journal, pp. 46–52. 5. Leadership, management, and teamwork
Keating, Elizabeth K., Fischer, Mary, Gordon, Teresa P., and 6. Ethics and/or legal responsibilities
Greenlee, Janet (2005). The Single Audit Act: How compli- 7. Safety, health, and environment
ant are nonprofit organizations? Journal of Budgeting,
Accounting and Financial Management, 17(3), 285–309. 8. Employability and/or career development
Office of Management and Budget. (2003, June 27). Audits of SkillsUSA holds local, state, and national competi-
states, local governments, and non-profits organizations. tions where students participate and demonstrate occupa-
Retrieved March 2, 2006, from
http://www.whitehouse.gov/omb/circulars/a133/a133.html tional and leadership skills. In preparation for
competitions, students use a variety of materials and pro-
Single Audit Act Amendments of 1996 (Public Law 104-156).
Retrieved March 2, 2006, from grams offered by national SkillsUSA.
http://www.ignet.gov/single/saamend.html One such program is the Professional Development
U.S. General Accounting Office. (1986). CPA audit quality: Program, which teaches eighty-four workplace competen-
Many governmental audits do not comply with professional stan- cies using a hands-on approach through self-paced lessons.
dards (AFMD 86-20). Washington, DC: Author. Another program is the Student2Student Mentoring,
U.S. General Accounting Office. (2000). Single audit—Update which provides secondary students the opportunity to
on the implementation of the Single Audit Act Amendments of serve as a mentor to younger students in the area of career
1996 (AIMD 00-293). Washington, DC: Author. development. A third program, called CareerSafe, offers
students a ten-hour online training program in the area of
basic safety knowledge, which was developed cooperatively
Mary L. Fischer
with the Occupational Safety and Health Administration.
SkillsUSA is constantly evaluating its offerings to
provide cutting-edge opportunities to meet its goals in
SITUATIONAL providing a wealth of opportunities for young people in
the United States. More information is available from:
MANAGEMENT SkillsUSA, P.O. Box 3000, Leesburg, VA 20177-0300;
SEE Management/Leadership Styles 703-777-8810; 703-777-8999 (fax); anyinfo@skillsusa.org
(e-mail); or, http://www.skillsusa.org.
SEE ALSO Business Professionals of America; DECA;
Future Business Leaders of America
SKILLSUSA
SkillsUSA is a national organization that promotes and
serves students and teachers at both the secondary and Dorothy A. Maxwell
postsecondary levels in the areas of technical, skilled, and
service occupations. Its major goal is to guarantee that
America continues to produce a skilled workforce by
working collaboratively with business and industry. SKIMMING PRICES
SEE Pricing
SkillsUSA is organized by chapters, which in 2005
numbered over 13,000 and included representation from
fifty-four states and territories; its membership exceeded
264,000. Additionally, nearly 15,000 educators served as
SkillsUSA members and instructors. SMALL BUSINESS
SkillsUSA programs operate on the concept of using ADMINISTRATION
applied learning educational activities while focusing on In 2005 small businesses represented 97 percent of all
the development of character, leadership, teamwork, and U.S. exporters and 99.7 percent of all employers, created

670 ENCYCLOPEDIA OF BUSINESS AND FINANCE, SECOND EDITION