by Narayanan Vaidyanathan, Head of Technology Insight, ACCA | October 18, 2017
Ethical behavior is a core attribute for professional accountants; technology may have an impact on the details one needs to understand to be ethical but it does not change the centrality of being ethical.
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Social and Human Capital Accounting Business Benefits
by Kate Bowyer, CFO, The Crown Estate, and Member of the A4S CFO Leadership Network | June 27, 2017
Social and human capital makes a fundamental contribution to the performance of an organization, and can be significantly enhanced or damaged by its activity.
Accountability Matters: The Importance of a Rights-based Approach in Public Financial Management
by Marcel Holder Robinson, Finance Policy Manager (Governments), Chartered Institute of Public Finance and Accountancy | June 18, 2017
Public sector leaders must be held accountable, otherwise protests like the ones seen in Greece will be repeated.
When Corruption Becomes a Way of Life, and What to Do about It
by Vickson Ncube, Chief Executive Officer, Pan African Federation of Accountants | June 15, 2017
To promote integrity and defeat corruption, all of society needs to work together.
The Status of Public Sector Financial Reporting and Professional Accountancy Organizations Membership in Francophone Africa
by Alain Burlaud, Professor Emeritus, Conservatoire national des arts et métiers, Paris, France and commissioned by the International Federation of Accountants and the World Bank | June 15, 2017
This article examines the status of public sector financial reporting in 18 Francophone African countries, as well as the level of membership in African Francophone Professional Accountancy Organizations.
Extending Environmental Cost Accounting to the Supply Chain
by Dr Katherine Christ, University of South Australia and Professor Roger Burritt, The Australian National University | June 9, 2017
Recent changes from the International Organization for Standardization to extend material flow cost accounting (MFCA) to include supply chain management is a welcome step and a further development since IFAC published International Guidance...
A Call to Action: Walk the Talk on Integrated Reporting
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | June 6, 2017
IFAC recently issued a policy position on integrated reporting highlighting the need for a single report providing a fuller picture of an organization’s ability to create value over time, and greater interconnectedness between different reports.
Understanding Value Creation through the Business Model
by Nick Topazio, Associate Technical Director, Management Accounting, Association of International Certified Professional Accountants | June 6, 2017
The Association of International Certified Professional Accountants invites participation on the CGMA Business Model Framework consultation.
Track, Analyze, Improve: Modernizing Public Financial Management through Open Contracting
by Carey Kluttz and Leigh Manasco, Open Contracting Partnership | May 30, 2017
Increased transparency through open contracting can help improve the ability of governments, businesses, and citizens to follow government’s money and ensure it delivers on its promises to citizens.