The year 2000 problem
To save once valuable space in the early days of computers, programmers used only 2 digits to indicate the year. As a result, unless corrective action is taken, most systems that use dates in any way will be obsolete in the year 2000, and, in many cases, will be subject to gross and unpredictable er...
Saved in:
Published in | The CPA journal (1975) Vol. 67; no. 6; p. 16 |
---|---|
Main Authors | , |
Format | Journal Article |
Language | English |
Published |
New York
New York State Society of Certified Public Accountants
01.06.1997
|
Subjects | |
Online Access | Get full text |
Cover
Loading…
Abstract | To save once valuable space in the early days of computers, programmers used only 2 digits to indicate the year. As a result, unless corrective action is taken, most systems that use dates in any way will be obsolete in the year 2000, and, in many cases, will be subject to gross and unpredictable errors. Management must become aware of the problem, identify systems that need to be changed, predict the consequences of the errors, set timetables, and allocate resources. The accountant auditor, while not directly involved, cannot sit idly on the sidelines. Estimates of the cost for a solution run as high as $40 million per company. |
---|---|
AbstractList | To save once valuable space in the early days of computers, programmers used only 2 digits to indicate the year. As a result, unless corrective action is taken, most systems that use dates in any way will be obsolete in the year 2000, and, in many cases, will be subject to gross and unpredictable errors. Management must become aware of the problem, identify systems that need to be changed, predict the consequences of the errors, set timetables, and allocate resources. The accountant auditor, while not directly involved, cannot sit idly on the sidelines. Estimates of the cost for a solution run as high as $40 million per company. |
Audience | Trade |
Author | Romney, Marshall McKell, Lynn J |
Author_xml | – sequence: 1 fullname: McKell, Lynn J – sequence: 2 fullname: Romney, Marshall |
BookMark | eNptzz1rwzAQBmANKTRJO3Y3nSuQTpLPGkPoFwS6pLPRx8l1cOxWTob--wrSreWGg5eHe7kVW4zTSAu2FKiAN1qZa7aa54MQQta1WrK7_QdV3-RyBSWrPvPkBzresKvkhpluf_eavT897rcvfPf2_Lrd7HgnBSCnFNCAQt3ERoLzPlAjkidCT8FEoxU4EyJaT4hKKCLhotUkta219KDW7P5yt_R-nWk-tYfpnMdS2YIEQGkNFvRwQZ0bqO3HNJ2yCx2NlN1Qvkt9iTfS1lYbLQrn__AykY59-Ot_ALvpU_s |
ContentType | Journal Article |
Copyright | COPYRIGHT 1997 New York State Society of Certified Public Accountants Copyright New York State Society of Certified Public Accountants Jun 1997 |
Copyright_xml | – notice: COPYRIGHT 1997 New York State Society of Certified Public Accountants – notice: Copyright New York State Society of Certified Public Accountants Jun 1997 |
DBID | 0U~ 1-H 3V. 4S- 4T- 4U- 7WY 7WZ 7X1 7XB 87Z 8A9 8AO 8FK 8FL ABUWG AFKRA ANIOZ BENPR BEZIV CCPQU DWQXO FRAZJ FRNLG F~G K60 K6~ L.- L.0 M0C PQBIZ PQBZA PQEST PQQKQ PQUKI Q9U |
DatabaseName | Global News & ABI/Inform Professional Trade PRO ProQuest Central (Corporate) BPIR.com Limited Docstoc University Readers ABI/INFORM Collection ABI/INFORM Global (PDF only) Accounting & Tax Database ProQuest Central (purchase pre-March 2016) ABI/INFORM Collection Accounting & Tax Database (Alumni Edition) ProQuest Pharma Collection ProQuest Central (Alumni) (purchase pre-March 2016) ABI/INFORM Collection (Alumni Edition) ProQuest Central (Alumni) ProQuest Central Accounting, Tax & Banking Collection (ProQuest) AUTh Library subscriptions: ProQuest Central Business Premium Collection ProQuest One Community College ProQuest Central Accounting, Tax & Banking Collection (Alumni) Business Premium Collection (Alumni) ABI/INFORM Global (Corporate) ProQuest Business Collection (Alumni Edition) ProQuest Business Collection ABI/INFORM Professional Advanced ABI/INFORM Professional Standard ABI/INFORM Global (ProQuest) One Business (ProQuest) ProQuest One Business (Alumni) ProQuest One Academic Eastern Edition (DO NOT USE) ProQuest One Academic ProQuest One Academic UKI Edition ProQuest Central Basic |
DatabaseTitle | ABI/INFORM Global (Corporate) ProQuest Business Collection (Alumni Edition) ProQuest One Business University Readers ProQuest Central (Alumni Edition) ProQuest One Community College Trade PRO Accounting & Tax ProQuest Pharma Collection ABI/INFORM Complete ProQuest Central Global News & ABI/Inform Professional ABI/INFORM Professional Advanced ABI/INFORM Professional Standard ProQuest Central Korea Accounting, Tax & Banking Collection (Alumni) Accounting & Tax (Alumni Edition) ABI/INFORM Complete (Alumni Edition) Business Premium Collection ABI/INFORM Global ABI/INFORM Global (Alumni Edition) ProQuest Central Basic ProQuest One Academic Eastern Edition ProQuest Business Collection Accounting, Tax & Banking Collection ProQuest One Academic UKI Edition Docstoc ProQuest One Business (Alumni) BPIR.com Limited ProQuest One Academic ProQuest Central (Alumni) Business Premium Collection (Alumni) |
DatabaseTitleList | ABI/INFORM Global (Corporate) |
Database_xml | – sequence: 1 dbid: BENPR name: AUTh Library subscriptions: ProQuest Central url: https://www.proquest.com/central sourceTypes: Aggregation Database |
DeliveryMethod | fulltext_linktorsrc |
Discipline | Business |
ExternalDocumentID | 12508199 A19694540 |
GeographicLocations | United States--US |
GeographicLocations_xml | – name: United States--US |
GroupedDBID | -~X .DC 186 1OL 29F 2FS 2WC 3V. 5GY 7WY 7X1 85S 8A9 8AO 8FL 8R4 8R5 8VB 9M8 AAIKC AAMNW AAYOK ABCQX ABPPZ ABTAH ABUWG ACNCT AEMOZ AFFNX AFKRA AGHSJ AI. AKVCP ALMA_UNASSIGNED_HOLDINGS ANIOZ BAAKF BENPR BEZIV BKOMP BPHCQ CCPQU DO4 DWQXO EBE EBO EBR EBU ECR EMF EMH EMK EMR EPL FAC FAS FJW FRJ FRNLG G8K GROUPED_ABI_INFORM_ARCHIVE GROUPED_ABI_INFORM_COMPLETE GROUPED_ABI_INFORM_RESEARCH H~9 IAO IEA IGG IOF IRD ISL ISM ITC ITF ITG ITH K1G K60 K6~ L7B M0C N95 NEJ NHB OHT OK1 P-O PQBIZ PQQKQ PROAC PZZ Q2X QF4 QM6 QN7 QWB RXW TAE TAF TH9 TN5 TR2 TWZ UHB UPT VH1 VQA WH7 XI7 XZL YR2 ZCA ZCG ZL0 ZY4 ~8M PQBZA 0U~ 1-H 4S- 4T- 4U- 7XB 8FK L.- L.0 PQEST PQUKI Q9U |
ID | FETCH-LOGICAL-g1027-efc7523748d812abbce80fbee7bec5d5432a5cd79be77303ee0ad94e149641b23 |
IEDL.DBID | BENPR |
ISSN | 0732-8435 |
IngestDate | Fri Sep 13 06:43:15 EDT 2024 Tue Oct 08 19:46:48 EDT 2024 Sat Dec 16 00:41:15 EST 2023 |
IsPeerReviewed | false |
IsScholarly | false |
Issue | 6 |
Language | English |
LinkModel | DirectLink |
MergedId | FETCHMERGED-LOGICAL-g1027-efc7523748d812abbce80fbee7bec5d5432a5cd79be77303ee0ad94e149641b23 |
PQID | 212271957 |
PQPubID | 41798 |
ParticipantIDs | proquest_journals_212271957 gale_infotracgeneralonefile_A19694540 gale_infotracacademiconefile_A19694540 |
PublicationCentury | 1900 |
PublicationDate | 19970601 |
PublicationDateYYYYMMDD | 1997-06-01 |
PublicationDate_xml | – month: 06 year: 1997 text: 19970601 day: 01 |
PublicationDecade | 1990 |
PublicationPlace | New York |
PublicationPlace_xml | – name: New York |
PublicationTitle | The CPA journal (1975) |
PublicationYear | 1997 |
Publisher | New York State Society of Certified Public Accountants |
Publisher_xml | – name: New York State Society of Certified Public Accountants |
SSID | ssj0001663 |
Score | 1.2713149 |
Snippet | To save once valuable space in the early days of computers, programmers used only 2 digits to indicate the year. As a result, unless corrective action is... |
SourceID | proquest gale |
SourceType | Aggregation Database |
StartPage | 16 |
SubjectTerms | Computer viruses Computers Corporate planning Cost control CPAs Economic impact Evaluation Financial statements Information systems Personal computers Software Year 2000 Year 2000 transition (Computers) |
Title | The year 2000 problem |
URI | https://www.proquest.com/docview/212271957/abstract/ |
Volume | 67 |
hasFullText | 1 |
inHoldings | 1 |
isFullTextHit | |
isPrint | |
link | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwfV1NS8NAEB1qC-JF_KhYq5KDelvaJJvd5CRVWotgEbHQW9iPSW9t1Xrw3zvTJAWheM7msDOTN3mzs_MAbrxJjPHaiX6cKiEzEwlDiVAYpsyoZZEi1zteJmo8lc-zZNaAp_ouDLdV1pi4AWq_dFwj7xHERjrMiL8by0UAt-7drz4Ey0fxMWulpbEHrSiUfF7behhOXt-2oByqUlRNxwQAksXddiPwJq2MjuCw-h8MBqUDj6GBixPYr9vRT6FNfgx-KBwDvu0SVPovbZiOhu-PY1FJGYg5ZXAtsHCaKJ-WqaeMaqx1mPYLi6jJholPZByZxHmdWdT0zcWIfeMzicRflAxtFJ9Bc7Fc4DkEThJj4D0WxIW0z1JjXYYK4wy9UyrpwB3vLOcAZTuZqs-e3uZRT_mAB-Lw3L0O3P5ZOC_nXO9Y161tlFcB_pVv3XHx79MuHJTzXrlscQnN9ec3XlEWX9vrykO_Tg-ddQ |
link.rule.ids | 315,786,790,21416,33779,43840,74659 |
linkProvider | ProQuest |
linkToHtml | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwfV1LTwIxEJ4oJOrF-MCI-NiDemtkd7vt7smggaACMQYSbps-ZrmBAh78907ZQmJCPG_30M70m37T6XwAt1YlSllpWDNOBeOZipiiQMiUo8woeZGiy3f0B6I74q_jZOxrcxa-rHKNiSugtjPjcuQPBLGRDLNEPn5-MSca5S5XvYLGLlR5TEylAtWn9uD9YwPFoSil1GRM2547SbftuLsKJp0jOPSnwKBVmu0YdnB6AnvrIvRTqJH1gh9ywsC9cQm86ksNRp328LnLvIABm1DclgwLI4noSZ5aiqNKa4Nps9CIklYusQmPI5UYKzONknZajNhUNuNIrEXwUEfxGVSmsymeQ2A48YSQTk8FMSBps1Rpk6HAOENrhEjqcO9mlju3XM6VUb66nv52DZ7ylmuD47rt1eHuz8BJ2d16y7jGeo1y79aLfGOEi3-_3sB-d9jv5b2XwVsDDsqOry5xcQmV5fwbryiOL_W1t9Yv59ycqA |
linkToPdf | http://utb.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwfV1LT8JAEJ4oJMSL8YER8dGDettI2-1uezKoEHwRYiTh1uxjyg0Q8OC_d5YuJCbEc7eH7ky_2W86_T6Aa6sSpaw0rBWngvFMRUxRIWTKUWaUvEjR9Tve-6I35C-jZOQlhRZ-rHKNiSugtlPjeuR3BLGRDDPi74Wfihg8de9nX8wZSLkPrd5NYxeqkouEErz60OkPPjawHIrSVk3GBAHc2bttx-BVYekewL4_EQbtMoSHsIOTI6itB9KPoU6RDH4oIQP3v0vgHWDqMOx2Ph97zJsZsDHVcMmwMJJIn-SppZqqtDaYtgqNKGkXE5vwOFKJsTLTKOmtixFbymYcicEIHuooPoHKZDrBUwgMJ84Q0kmqIDYkbZYqbTIUGGdojRBJA27dk-UuRZdzZZSftKe7ndhT3naSOE55rwE3fxaOS6XrLeua6z3KfYov8k1Azv69egU1ClT-9tx_bcJeKf7qehjnUFnOv_GCSvpSX_pg_QIBPaDl |
openUrl | ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=The+year+2000+problem&rft.jtitle=The+CPA+journal+%281975%29&rft.au=McKell%2C+Lynn+J&rft.au=Romney%2C+Marshall&rft.date=1997-06-01&rft.pub=New+York+State+Society+of+Certified+Public+Accountants&rft.issn=0732-8435&rft.volume=67&rft.issue=6&rft.spage=16&rft.externalDocID=A19694540 |
thumbnail_l | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=0732-8435&client=summon |
thumbnail_m | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=0732-8435&client=summon |
thumbnail_s | http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=0732-8435&client=summon |