walden Current Trends in Accounting ACCT6140Standards
Delineating Related Intel Pentium Accounting Research Questions
Sami Mansour
Walden University
Current Trends in Accounting ACCT6140Standards
May 17, 2015
Delineating Related Intel Pentium Accounting Research Questions
Introduction
The purpose of this paper is to define research questions (below) relating to "Accounting for the Intel Pentium Chip Flaw" (Hawkins, Miller & Narayanan, 2009). The questions are as follows; (A3.1) If you were an accountant for Intel, what specifically would be the relevant accounting research question with respect to the Intel Pentium chip flaw? (A3.2) What constrains Intel's decisions about how to account for the Pentium chip flaw? (A3.3) What do you need to know, estimate, and assume to answer the research question? (A3.4) What would you recommend to Intel management with respect to accounting for the Intel Pentium chip flaw? Why?
Intel’s Response
Intel refused to confess when the problem first started, however later on the apology must be presented to the public “an apology. Intel launched several advertising champagne and spent millions to persuade the public to purchase their product. The executive claimed that this error is floating error which occurs during division operation. The old Intel CPU processor used integers in their erythematic calculations. Intel introduced Pentium chips with build in software for floating non integers erythematic. The difference was 0.006 %. The question should be complying with authority’s literature. I personally think Intel sales managers were excited to quickly diffuse the new innovation (Intel chips) to the market. Intel did not use efficient criteria to communicate benefits of the new product. It is obvious the first step in research is to identify the problem. But after identifications we should explore the solution to the problem to avoid cost, and losing customer loyalty. Reverse engineering should have effective role in analyzing and improving the product to avoid losing
Sami Mansour
Walden University
Current Trends in Accounting ACCT6140Standards
May 17, 2015
Delineating Related Intel Pentium Accounting Research Questions
Introduction
The purpose of this paper is to define research questions (below) relating to "Accounting for the Intel Pentium Chip Flaw" (Hawkins, Miller & Narayanan, 2009). The questions are as follows; (A3.1) If you were an accountant for Intel, what specifically would be the relevant accounting research question with respect to the Intel Pentium chip flaw? (A3.2) What constrains Intel's decisions about how to account for the Pentium chip flaw? (A3.3) What do you need to know, estimate, and assume to answer the research question? (A3.4) What would you recommend to Intel management with respect to accounting for the Intel Pentium chip flaw? Why?
Intel’s Response
Intel refused to confess when the problem first started, however later on the apology must be presented to the public “an apology. Intel launched several advertising champagne and spent millions to persuade the public to purchase their product. The executive claimed that this error is floating error which occurs during division operation. The old Intel CPU processor used integers in their erythematic calculations. Intel introduced Pentium chips with build in software for floating non integers erythematic. The difference was 0.006 %. The question should be complying with authority’s literature. I personally think Intel sales managers were excited to quickly diffuse the new innovation (Intel chips) to the market. Intel did not use efficient criteria to communicate benefits of the new product. It is obvious the first step in research is to identify the problem. But after identifications we should explore the solution to the problem to avoid cost, and losing customer loyalty. Reverse engineering should have effective role in analyzing and improving the product to avoid losing
References: Weygandt, J. J. (2009). Accounting principles. (10 ed., pp. 109-117). John Wiley & Sons, Inc. Weirich, T. R., Pearson, T. C., & Churyk, N. T. (2010). Accounting research: Tools and strategies. (7 ed., pp. 200-201). John Wiley & Sons. Financial Accounting Standards Board. (1975, March). Statement of financial accounting standards no. 5 accounting for contingencies. Retrieved from http://www.uic.edu/classes/actg/actg593/Cases/SFAS-005-Contingencies.PDF Hawkins, David F., Miller, Gregory S. and Narayanan, V. G., Kim Park (B): Liabilities (July 27, 2009). HBS Case No. 110-018; Harvard Business School Accounting & Management Unit. Available at SSRN: http://ssrn.com/abstract=1499211