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The recent financial and economic crises exposed many corporate governance weaknesses—but, at the same time, they created momentum for change. Effective governance encourages better organizational decision-making, accountability, and robust scrutiny of organizational performance. Accountants are in an excellent position to ensure that governance is integrated into the very DNA of their organizations, which has been identified as critical to its effectiveness. Read More
This paper presents a review of political economy studies focused on the quality of governance and, in particular, on the institutions that mould the policymaking process, influencing the risk of sub-optimal policy outcomes.
Considers the human perspective and reaction to change, particularly with projects focused on the implementation of new systems: How and why do individuals typically respond to change in the work environment, and what can be done to ease the impact when negative reactions occur?
Provides specific guidance on developing, implementing, and sustaining an Internal Audit Capability Model to ensure that a public sector organization’s audit function has the collective knowledge, skills, and other competencies necessary to complete planned audits and to support the audit function as it evolves.
This guide aims to improve the standard of corporate governance disclosures by Hong Kong-listed companies, with reference to the corporate governance code issued by the Hong Kong stock exchange, as an appendix to the listing rules . The guide contains practical advice to help companies understand the underlying objectives of key requirements of the code, quoting real examples of good disclosure.
Indicates that assessing culture should be seen as a journey of continuous improvement, rather than an end in itself. Breaking away from pass-or-fail approaches, it is recommended that boards use a set of trade-offs, such as about conformity and challenge, innovation and control, or trust and accountability, as a framework to map out their organization's culture. The report suggests a series of actions to reconcile the culture that exists with the culture that is wanted.
As part of ESRC’s seminar series on governance, CSR and SMEs in emerging economies, a conference on the subject took place in ACCA’s London headquarters on 19 November 2014.
March 26, 2015 - Accounting Today
March 23, 2015 - The Daily Star
March 18, 2015 - Daily Times
March 17, 2015 - Organisation for Economic Cooperation and Development
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