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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
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The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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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
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Provide insights into the concept of organizational culture and the role of leadership, motivation and incentives in driving corporate behavior.
Back in 2014 ACCA and the UK’s ESRC completed an ambitious research project investigating perceptions of corporate culture and its links to dysfunctional behaviour in organizations. This updated article now contains the fourth and final research report.
This aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behavior.
This is part two of four-part series of reports that aims to assist boards in preparing to assess their corporate culture and in understanding how it can influence either functional or dysfunctional behavior.
Examines the use being made of consolidated government accounts in a sample of countries which prepare them. It highlights the importance of the information they provide to support policy decisions, fiscal transparency and accountability before making recommendations to promote their wider use in support of sustainable public services.
Policy and research officer Pauline Schu introduces findings from a one-year global study into corporate culture and the drivers of organisational behaviour, conducted with support from the UK’s Economic and Social Research Council.
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.
- UK Legislators Criticise "Sticking Plaster" OECD Tax Avoidance Reforms
August 4, 2016 - Public Finance International
- Big Win for Tax Whistleblowers as Pair Gets $17.8 Million
August 4, 2016 - Wall Street Journal
- BHS Is Theresa May’s Big Chance to Reform Capitalism–She'd Better Take It
July 27, 2016 - New Statesman
- US CEOs Back Board Diversity, GAAP Adherence in Reform Push
July 25, 2016 - New York Times
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