by Yen-pei Chen, Corporate Reporting and Tax Manager. Professional Insights, ACCA | April 20, 2018
Good practice examples and key challenges identified from a review of integrated reports, survey data and interviews with experts.
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Confidence in Non-Financial Information Next Frontier
by Stathis Gould, Head of Professional Accountants in Business and Integrated Reporting, IFAC | November 28, 2017
A lack of confidence in non-financial information is hindering its utility for users assessing an organization’s performance and potential for long term value creation—using their knowledge of management and process control, professional...
External Assurance on Non-Financial Information: Providing Confidence
by Noémi Robert, Senior Manager, Accountancy Europe & Vita Ramanauskaité, Advisor, Accountancy Europe | November 20, 2017
How do professional accountants respond to the growing demand for assurance on non-financial information (NFI)—Accountancy Europe‘s latest publication sets out the context for NFI reporting and assurance and discusses the role of the accountancy...
Internal Controls and Sustainability Data: Closing the Confidence Gap in the Quest for Value
by Jeffrey C. Thomson, CMA, CAE, IMA President and CEO | November 20, 2017
The calls for increased use of sustainability data to drive and communicate enterprise value are not going away [enterprise value can also be loosely referred to as non-financial, balanced scorecard, performance dashboard, environmental, social,...
What Can the Asian Profession Learn from the 2016 IFAC Global SMP Survey?
by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Paul Thompson, Director, European Federation of Accountants and Auditors for SMEs | November 20, 2017
How do the survey results for one region compare to the global view—and what can professional accountancy organizations learn?
Blockchain, AI, and Accounting
by Dr. Sean Stein Smith DBA, CMA, CPA, CGMA, CFE, Assistant Professor, Lehman College (CUNY) | November 20, 2017
Blockchain technology, although most well-known for cryptocurrencies such as Bitcoin, is forecasted to have wide-ranging implications for how data is secured, transmitted, and protected—in addition, the rise of artificial intelligence (AI), and...
Does Your Cyber Security Include Governance? It Should
by Steve Ursillo Jr., Partner, Risk Assurance & Advisory and National Leader, Information Assurance and Cybersecurity, Cherry Bekaert | November 20, 2017
Developing a strong cyber security governance program is the first step in protecting your practice from cyber threats.
Participatory Budgeting: What Do Citizens Want?
by Ileana Steccolini, Member, CIPFA Faculty Board, Professor of Accounting and Finance & Research Director, Newcastle University London and Maria Francesca Sicilia, Professor of Accounting and Finance & Research Director, Newcastle University London | November 20, 2017
Since its birth in Porto Alegre, participatory budgeting, that is, the process through which citizens are actively involved in allocating a portion of budgetary resources, has attracted increased attention worldwide.