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Ethics |
Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. See the full overview.
New—and Important—Role for Professional Accountants in Assessing Human Rights Risk
by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | July 21, 2016
The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant .
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Latest Articles
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Your Turn to Weigh In: Proposed Modernization of Accounting Estimates Auditing Standard
The IAASB’s Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures, significantly changes how auditors evaluate accounting estimates and related disclosures—auditors and other stakeholders are asked to consider the...
by Jasper van den Hout, Principal, International Auditing and Assurance Standards Board | July 18, 2017
Transforming Challenges into Opportunities: Regulations & Standards
Information and best practice tips to help small- and medium-sized practices address the challenge of keeping up with new regulations and standards.
by Christopher Arnold, Head of SME/SMP and Research, IFAC and Mats Olsson, IFAC SMP Committee Deputy Chair and Partner, Adrian & Partners AB | July 17, 2017
Maintaining the Public’s Trust
Accountants are trusted when it comes to tax—what about the public’s perception when it comes to corruption more generally?
by David Stevens, Integrity and Law Manager, ICAEW | July 17, 2017
Technology: The Future of the Accountancy Profession
Disruptive technologies are changing the role of the accountancy profession.
by David Powell, Global Brand Manager, IBM Cognitive Process Services & President, ACAUS | July 17, 2017
Public Finance Business Partners: Influencing Better Public Sector Performance
There is a growing expectation that the public sector should “do more with much less” so public administrators are required to be more efficient and effective.
by Marcel Holder Robinson, Finance Policy Manager (Governments), Chartered Institute of Public Finance and Accountancy | July 17, 2017News and Resources
There are 9590 news/resources
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Blockchain
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