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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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This Framework developed by IFAC and CIPFA was created to help improve and encourage effective public sector governance. The Framework encourages better governed and managed public sector organizations by improving decision making and the efficient use of resources.
This Discussion Paper stimulates a global debate on preparing accountants for finance leadership roles, including the CFO. The paper features five principles that highlight the changing expectations, scope, and mandate of the CFO and finance leadership roles and recommends what action professional accountancy organizations and employers can take to prepare professional accountants for career progression to finance leadership.
Analyzes how professional accountants in business can support their organizations and increase performance by integrating governance into the key drivers of sustainable organizational success. Using case studies from around the world, the report illustrates how good governance is about more than the protection of stakeholders' interests or compliance with regulatory requirements.
Consolidates the important aspects of embedding sustainability into the DNA of an organization and can be applied to entities of all sizes and complexities. The Framework focuses on the integration of sustainability factors from three perspectives--business strategy, operational, and reporting--and highlights the important roles that professional accountants play in facilitating the sustainable development of their organizations.
Features the recommendation from 25 prominent business leaders on what should be done to effectively improve governance (including risk management and internal control), the financial reporting process, audit, and the usefulness of business reports in the aftermath of the financial crisis of 2008. The report provides a summary of interviewees' recommendations in each area and highlights some of IFAC's related initiatives.
Evaluating and Improving Governance in Organizations
January 31, 2009 - IFAC
Includes a framework-consisting of a series of fundamental principles, supporting guidance, and references-for how professional accountants can contribute to evaluating and improving governance in organizations.
Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.
December 16, 2014 - Zaywa
November 26, 2014 - Economia
November 18, 2014 - Wall Street Journal
November 17, 2014 - Economia
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