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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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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.
This study reveals a wide divergence in corporate governance requirements across 25 markets, including Singapore, Australia, Thailand, China and Brazil, and calls for governments to work towards meeting global corporate governance standards.
In this interview IFAC’s senior manager Vincent Tophoff discusses the current review of the OECD Principles of Corporate Governance and how they could be further improved. Please see pages 40 and 41.
This survey revealed that global business leaders expect finance professionals to take on a more strategic role. It also shows accountants will bring greater oversight and supervision in an increasingly global regulatory environment, and help organizations manage risk more effectively.
Offers a variety of resources to ensure that accountants can confidently declare themselves in compliance with the ACCA Code of Ethics and Conduct and to assist them with continuing professional development. An overall framework helps accountants make ethical decisions. Support is also provided for whistleblowers.
January 15, 2015 - Financial Reporting Council
January 5, 2015 - IFAC
December 19, 2014 - The Strait Times
December 16, 2014 - Zaywa
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