Viewpoints

Viewpoints

The Complexity and Urgency of Water: Time for the Accountancy Profession to Step Up

by Dr. Martin Keulertz, Researcher, Humboldt University of Berlin and Texas A&M University, Dr. Tony Colman, Honorary Visiting Research Fellow, Dept. of Environmental and Geographical Science, University of Cape Town and Prof. Tony Allan, Professor Emeritus, King’s College London and School of Oriental and African Studies, University of London | April 7, 2015 |

In the run-up to its 2015 annual meeting in Davos, Switzerland, the World Economic Forum published a report on key economic risks that captured and highlighted the opinion of experts and global decision makers. Water is the number one risk threatening global stability in the coming years. Californians can already tell how this risk plays out in practice. The accounting profession can play a major role in helping to mitigate this risk by advancing global standards and reporting requirements for water use in agriculture, which withdraws 70% of freshwater worldwide while industry and households are withdrawing 20% and 10% respectively. However, due to return flows by industry and households thanks to water recycling technology, the actual water consumption rate of agriculture is at 92% compared to 3% by households and 5% by industry.  

 3 Recommended

Integrated Reporting Needs a US Strategy

by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO | March 24, 2015 |

With the release of the International Integrated Reporting Council (IIRC)’s Framework in December 2013, many global organizations are realizing the value of integrated reporting. Yet, many corporations in...

 4 Recommended

Corporations, Sustainability, and Innovation: Early Results a Mixed Bag

by Robert G. Eccles, Professor of Management Practice, Harvard Business School | March 10, 2015 | 2

I have spoken and written extensively on the role of the modern corporation in society, reflecting on the reality that expectations from society on the role and responsibilities of corporations are rapidly

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Perspectives of the Accountancy Profession over the Next Decade – A Scenario Analysis

by Klaus Backhaus, University of Münster, Institute of Business-to-Business Marketing; Hans-Jürgen Kirsch, University of Münster, Institute of Accounting and Auditing; and Christina Rossinelli, University of Münster, Institute of Business-to-Business Marketing | February 24, 2015 |

Accountants are faced with many challenges that will affect the profession, such as changes in national regulatory frameworks or the influence of IT on auditing. It is crucial that accountants prepare for...

 2 Recommended

Unlocking Global Growth

by David Thodey, 2014 Chair, B-20 Infrastructure and Investment Taskforce, and Chief Executive Officer, Telstra | February 11, 2015 |

Countries across the G-20 are facing a common set of imminent challenges including rapid population growth, growing international trade, and the urgent need to replace aging infrastructure. 

 1 Recommended

The Importance of Revising the International Education Standards

by Peter Wolnizer, Immediate Past Chair, International Accounting Education Standards Board | January 27, 2015 |

Recognizing the trend toward global convergence and the increasing mobility of professional accountants, the International Accounting Education Standards Board™ (IAESB™) project to revise and redraft

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2015: A Commitment Renewed

by Fayez Choudhury, CEO, IFAC | January 13, 2015 | 2

In a public address for 2015, IFAC CEO Fayez Choudhury answers the question: what makes the accountancy profession resilient, viable, and strong?

 3 Recommended

The Year in Review: A Recap of Viewpoints from 2014

by Eli R. Khazzam, Editor-in-Chief, IFAC Global Knowledge Gateway | December 30, 2014 |

As 2014 draws to a close, we would like to thank all the writers who have contributed to the inaugural year of the Global Knowledge Gateway.

 2 Recommended

Islamic Finance: A Trend Too Significant to Ignore

by Jaseem Ahmed, Secretary General, Islamic Financial Services Board | December 8, 2014 |

The year 2014 has seen a flurry of international activity in Islamic finance with important issuances of Islamic securities—in the form of sovereign Sukūks—by the United Kingdom and Luxembourg in Europe, as well as...

 2 Recommended

Board and CFO Leadership Key to Integrated Reporting Success

by Alta Prinsloo, Executive Director, Strategy, and Chief Operating Officer, IFAC | November 25, 2014 |

The final plenary session held at the recent World Congress of Accountants in Rome, on Integrated Thinking, The Key to Improved Performance and Value Creation, clearly demonstrated how an...

 2 Recommended

 

 

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