Despite the leaders of both countries being champions of fighting climate change, research shows both Canada and France are failing to train their accountants in sustainability. Why?
Articles on Accounting
Displaying 41 - 60 of 70 articles
Company directors have been put on notice about their duty to consider and disclose climate change risks. And to do that properly they need to call on the expertise of accountants.
Water and energy use are becoming more efficient, which is good news for both the economy and the environment. But Australia has yet to realise the value of national environmental accounting.
Traditional accounting calculates a company’s value by measuring physical assets and how much they owe. But we can tweak this for today’s economy by including people and their ability to innovate.
Companies like Uber and Etsy don’t have to tell most of the people working with them how much they’ve earned. With the federal government so behind the curve, some states are changing their rules.
More CEOs and investors are looking to long term value over short term profits – an approach that may net them both.
Gaps in the two tier board structure which is favoured in Europe may be partly responsible for the Steinhoff corporate scandal.
A suit of highly paid professional services seem to have failed investors in the unfolding Steinhoff corporate scandal.
KPMG South Africa executives have set a new benchmark for the country assuming responsibility for wrongdoing in their organisation.
Australian retailers aren’t efficient enough to compete with Amazon on price, and that’s before we factor in Amazon’s other businesses.
The amplified public concerns about executive pay that led to the cementing of reporting and disclosure into law, may start trend of voluntary disclosure among professional bodies.
The number crunchers who helped create our capitalist world have been measuring the world since ancient times.
Brexit means previously shared accounting standards are also up in the air.
Reports of Kids Company’s good deeds were heeded over its financial viability – with disastrous results for the charity in the long run.
The first digits of numbers in a data set aren’t distributed equally. And now you know more than a lot of fraudsters do – and should – when they’re making up their phony numbers.
The budgeting method seems to be back in vogue 39 years after Jimmy Carter introduced it to the federal government. So what is it and can it change our free-spending ways?
The Republican presidential candidate wants to whittle the tax code down to three pages – from 74,000 in laws and interpretations. Is it possible?
A plan to disclose the names of corporate auditors has its flaws, but it comes with a rule that will help investors determine how well a company is being audited.
Prisons cost data should facilitate comparisons of relative performance, value for money and efficiency. But limitations on the quality of the data mean that, more often than not, they don’t.
If Scotland gets control over its tax arrangements, transfer pricing within the UK will be a big problem - the amber nectar is a classic case in point.
Top contributors
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Professor of Accounting, The Ohio State University
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Associate professor, University of South Africa
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Associate Professor of Accounting, University of Dayton
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Visiting Professor at the Business School, University of the Witwatersrand
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Associate Professor, Accounting, Sprott School of Business, Carleton University
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Adelaide University
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Lecturer in Accounting, RMIT University
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Professor, Head of the Discipline of Accounting, Governance and Regulation, University of Sydney Business School, University of Sydney
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Professor of Management and Deputy Vice-Chancellor, University of Bradford
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Associate Professor of Accounting, University of the Pacific
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Honorary Professor, Fenner School of Environment and Society, ANU College of Science, Australian National University
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Associate Professor in Organization Studies, University of Technology Sydney
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Lecturer in Accounting, CQUniversity Australia
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Director of Online Programs, AGSM, UNSW