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Findings show 50.6% (225) of the reports contained a management report, rising from 26% (106) in the 1978 survey. The study explains how policy statements beginning June 6, 1978 encouraged the practice and highlights signing patterns, common report title usage, and recurring topics such as internal accounting control and related 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proportion of 1979 annual reports included a management report?","Question",{"text":112,"@type":113},"50.6% (225 of 445) of the 1979 annual reports included a management report.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How did 1979 results compare with the 1978 survey?",{"text":117,"@type":113},"The share increased from 26% (106 of 410) in the 1978 survey to 50.6% (225) for 1979.",{"name":119,"@type":110,"acceptedAnswer":120},"What does the document identify as a commonly discussed topic in management reports?",{"text":121,"@type":113},"Internal accounting control was a major topic; in 1979, 98% of the reports discussed controls and 71% used the specific term \"internal accounting control.\"","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},323049,1790663876,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":81,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":39,"preview_page_count":4},1099514068365,"https://ap-avatar.wpscdn.com/avatar/10000253d8d9f28188e?x-image-process=image/resize,m_fixed,w_180,h_180&k=1794309523707217728","PUBLISHED BY FINANCIAL EXECUTIVES INSTITUTE,633 THIRD AVENUE,NEW YORK,NY 10017SEPTEMBER 8,1980NO.291  \n# FEI Survey Finds 51%of 1979 AnnualReports Contain“Management Reports”\n\nThe results of a review by the Financial Executives Instituteof 445 annual reports for 1979 shows that 50.6%or 225 ofthe annual reports included a \"management report,\"up fromthe 26%or 106 of the 410 annual reports(for '78)surveyedlast year by the Institute.  \n# BACKGROUND\n\nBeginning June 6,1978,Financial Executives Instituteissued a series of policy statements urging members to takethe initiative in encouraging the inclusion of a“managementreport”in their companies'annual reports to shareowners.The concept of a\"report by management\"was recommendedby the AICPA's Commission on Auditors'Responsibilities inlate 1977.  \nFollowing FE's endorsement of the concept and theissuance of its policy statements,which included a set ofguidelines for preparing a\"Statement of Management'sResponsibility for Financial Statements,\"a special AICPAAdvisory Committee also encouraged the publication of “man-agement reports,\"and suggested topics to be covered in sucha report.  \n## ANNUAL REPORT SAMPLE\n\nA total of 445 annual reports for 1979 were reviewed,ascompared to a total of 410 reports in the 1978 sample.Thereports included in the samples were received in response to ageneral request to the membership.Accordingly,virtually allof the reports reviewed are from companies associated withFEI members.  \nTable No.1 shows that a substantial majority of the annualreports represent the larger manufacturing type companiesTable 2 shows that,while this trend is also applicable to thosecompanies including a “management report,”there are somevariations among industry groupings.  \n## SIGNED REPORTS\n\nIn 1979,58%(130)of the 225 management reports weresigned with one or more signatures,as compared to 61%(65)of the 106 reports in the 1978 annual report survey.Of the225 management reports in 1979:  \n33%(74)were signed by the chief executive,president or  \n| TABLE 1  \u003Cbr>1979 ANNUAL REPORTS SUMMARY  \u003Cbr>BY INDUSTRY GROUPINGS WITH SALES VOLUME   |\n| --- |\n| AII Sample Companies   |\n| Sales Volumes  \u003Cbr>($Million)  \u003Cbr>Number of Percent  \u003Cbr>Average  \u003Cbr>Companies to Total  \u003Cbr>Totals Company  \u003Cbr>Industry Groupings   |\n| 12.1 $287,120 $5,317  \u003Cbr>Natural Resources  \u003Cbr>54  \u003Cbr>(Forest Products,Oil  \u003Cbr>8Gas,Mining,etc.)  \u003Cbr>19.1  \u003Cbr>319,4393,758  \u003Cbr>Certain Manufacturing  \u003Cbr>85  \u003Cbr>(Automotive,Business  \u003Cbr>Equipment,Chemical,  \u003Cbr>Food,Pharmaceuticals,  \u003Cbr>Rubber,Steel)  \u003Cbr>1,477  \u003Cbr>220,102  \u003Cbr>33.5  \u003Cbr>149  \u003Cbr>General Manufacturing  \u003Cbr>1,849  \u003Cbr>147,927  \u003Cbr>18.0  \u003Cbr>Financial  \u003Cbr>80  \u003Cbr>7.4  \u003Cbr>Utilities  \u003Cbr>84,143  \u003Cbr>2,550  \u003Cbr>33  \u003Cbr>4.7  \u003Cbr>Retail &Wholesale  \u003Cbr>3,320  \u003Cbr>69,729  \u003Cbr>21  \u003Cbr>1,721  \u003Cbr>18,931  \u003Cbr>11  \u003Cbr>Transportation  \u003Cbr>2.5  \u003Cbr>469  \u003Cbr>5.622  \u003Cbr>02.70  \u003Cbr>Services  \u003Cbr>445  \u003Cbr>$2,591  \u003Cbr>$1,153,013  \u003Cbr>Totals   |\n\nboard chairman(The 1978 analysis showed 26%signed by the chief executive officer);46%(103)were signed by the chief financial officer;16%(37)were signed by the controller.Of the 130 signed reports in 1979:32%(42)contained one signature;63%(82)contained two signatures;5%(6)contained three signatures.  \n## REPORT TITLES\n\nThe variations in titles used in the reports reviewed in 1978and 1979 indicate there may be a need to consider a moredescriptive title.  \nVirtually all (98%)of the 1979 management reports usedsome form of title or heading.As in 1978,the titles reflected adiversity of terminology;however,the majority of the reportsused some variation of the following:  \nReport of Management  \nReport by Management  \n\n| TABLE 2  \u003Cbr>1979 ANNUAL REPORTS WITH MANAGEMENT REPORTS  \u003Cbr>SUMMARY BY INDUSTRY GROUPINGS WITH SALES VOLUME   |  |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |  |  |  |  |\n| ndustry Groupings   | Number of  \u003Cbr>Companies   | Percent ","cbCaid3zDlKrckHH","https://ap.wps.com/l/cbCaid3zDlKrckHH","pdf",665797,"English","# FEI Survey Findings\n## Background\n## Annual Report Sample\n## Signed Reports\n## Report Titles\n## Management Report\n## Topics Discussed in Management Reports","[{\"question\":\"What proportion of 1979 annual reports included a management report?\",\"answer\":\"50.6% (225 of 445) of the 1979 annual reports included a management report.\"},{\"question\":\"How did 1979 results compare with the 1978 survey?\",\"answer\":\"The share increased from 26% (106 of 410) in the 1978 survey to 50.6% (225) for 1979.\"},{\"question\":\"What does the document identify as a commonly discussed topic in management reports?\",\"answer\":\"Internal accounting control was a major topic; in 1979, 98% of the reports discussed controls and 71% used the specific term \\\"internal accounting control.\\\"\"}]","FEI Survey Finds 51% of 1979 Annual Reports Contain - Management Reports - Management Reports | PDF",1789964205]