SaaS, GAAP approach for SaaS revenue recognition

In this course, you will complete a signature assignment which is designed to demonstrate your proficiencies in specific programmatic learning outcomes.

Project: The project is intended to provide you with the opportunity to more fully explore Revenue Recognition for SaaS companies, as well as examine it from a more empirical perspective. The paper should be approximately 10 pages in length (not including a cover page or references). It should consist of at least 3 empirical research articles from reputable aging journals (acceptable journals include: Journal of Accountancy, Journal of International Accounting Research, and Journal of Accounting Research are few examples. The paper should be written in APA style.

1. Find and review articles about the revenue recognition policy for SaaS companies.
2. Your work should include the following:

·         briefly explain what SaaS is

·         explain the current US GAAP approach for SaaS revenue recognition

·         list any areas of accounting complications for SaaS revenue recognition

·         find a couple of SaaS companies and explain how they apply GAAP to revenue recognition.

1. You may use as many extra review articles or other empirical articles as you would like.

Signature Assignment Rubric

Grading scheme includes:

Content: 40%

Full explanation of topic

Introduction to topic

Background, method, results

Conclusion to paper

Depth of thought: 30%

Provided own conclusions and thoughts

Critical analysis of research

Provide future directions

Clarity: 20%

Written in clear and understandable language

Logical order

Provides connections among papers 

Succinct language

APA style / other requirements: 10%

Includes section headers 

Referencing within paper

Reference page at end (with all references from paper)