Enhanced search function
IFAC FOCUS AREAS
- Accountability. Now.
- Adoption of International Standards
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
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.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
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.
|Global Knowledge Gateway||
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
You are now viewing all "Association of Chartered Certified Accountants" resources. View All Governance Resources
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.
- HKICPA Partners with NGO Governance Platform Project as an Extension to Its CPAs for NGOs Social Responsibility Programme
November 2, 2016 - Hong Kong Institute of CPAs
- IIRC Welcomes the Release of King IV as South Africa Sets a New Global Standard for Corporate Governance
November 1, 2016 - IIRC
- European Commission Urged to Update Financial Governance Rules
October 20, 2016 - Public Finance International
- Stronger Governance and Less Regulation Will Help #BuildTrust with Citizens, IFAC and ICAEW Joint Report Says
September 29, 2016 - IFAC
Discover More Resources
Types of Resources