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

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. 

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 | Viewpoint

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...

Corporations, Sustainability, and Innovation: Early Results a Mixed Bag
by Robert G. Eccles, Professor of Management Practice, Harvard Business School | March 10, 2015 | Viewpoint

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

Integrated Reporting Needs a US Strategy
by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO | March 24, 2015 | Viewpoint

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...

The Complexity and Urgency of Water: Time for the Accountancy Profession to Step Up
by Prof. Tony Allan, Professor Emeritus, King’s College London and School of Oriental and African Studies, University of London, Dr. Tony Colman, Honorary Visiting Research Fellow, Dept. of Environmental and Geographical Science, University of Cape Town and Dr. Martin Keulertz, Researcher, Humboldt University of Berlin and Texas A&M University | April 7, 2015 | Viewpoint

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

An Abundance of Resources to Fight Financial Reporting Fraud
by Cindy Fornelli, Executive Director, Center for Audit Quality | April 21, 2015 | Viewpoint

Financial reporting fraud is relatively rare, but it remains a serious challenge. Research from the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has indicated that the median

Create an Innovative Culture by Looking Outside the Profession
by Dr. James Canton, CEO and Chairman, Institute for Global Futures | May 5, 2015 | Viewpoint

The IFAC Global Knowledge Gateway recently sat down with Dr. James Canton, an expert who advises businesses and governments on future trends. In Part I of this three-part series of video Viewpoints, he provides

Prepare for the Future Using Predictive Awareness
by Dr. James Canton, CEO and Chairman, Institute for Global Futures | May 19, 2015 | Viewpoint

Dr. James Canton, an expert who advises businesses and governments on future trends, discusses “predictive awareness.” Accountants, and the profession, can use predictive awareness to identify opportunities for new

Help the IASB Shape the Future of Financial Reporting
by Hans Hoogervorst, Chairman, International Accounting Standards Board | June 2, 2015 | Viewpoint

You manage what you measure, as the old saying goes. Modern accounting standards measure business performance more effectively than ever before. Because of those standards, derivative financial

Innovation in Financing SMEs: An Opportunity for SMPs
by Fayez Choudhury, Chief Executive Officer, IFAC | June 16, 2015 | Viewpoint

While generalizations regarding small- and medium-sized entities (SMEs)—across countries, regions, industry, size, and so on—are hard to make, research, including IFAC’s, suggests that SMEs find accessing finance a

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