Accountancy Articles

Displaying items 101-110 from a total of 187 item(s).


Codes of Conduct for CFOs and Others

by Roger Adams | Published on 9/25/2003

Much of the post-enron debate has focused upon the particular governance role of the non-executive or "independent" directors, but less comment has been directed at the role (and behaviour) of executive directors such as the Chief Financial Officer (CFO).

Important for companies to protect digital assets

by New Straits Times | Published on 9/16/2003

Few would argue today that we are living in a qualitatively different economic environment - the new economy - the electronically-mediated global economy where knowledge-intensive and innovation-driven economic activities and intellectual capital have emerged as new economic drivers.

The basic principles of Islamic Economy and their effects on accounting standards-setting

by Mohammad R. Taheri | Published on 9/11/2003

This paper examines the basic principles and other salient features of Islamic economy, such as the principles of multi-faceted ownership, economic freedom within a defined limit and social justice. Then their effects on users of financial statements and objectives of financial statements have been considered.

Corporate social responsibility: a concept lost in money-making

by A. B. Shahid | Published on 9/5/2003

Recent revelations about corruption in the corporate sector brought into sharp focus everywhere the flawed relationship between the corporations and the communities, they operate in.

Closing the GAAP

by Lawrence Richter Quinn | Published on 8/29/2003

International standards are ready to fly. But will convergence between the US and the world cause delays? By all accounts - well, by most accounts - it's a done deal. After years of planning, the world is heading toward convergence of accounting standards, with most industrialized countries already pledged to commit by 2007 at the latest.

Tech projects: more than just software and hardware

by L. Gary Boomer | Published on 8/25/2003

There is an old saying about picking the low-hanging fruit first. The same is true when it comes to selecting technology projects. Many firms have already completed the easy projects, only to find that it’s time to move up. And they may also find it more difficult to both select new technology projects and implement them.

Train Your Enterprise to Execute Strategy: Creating a Strategic "Line of Sight"

by Mario Bognanno | Published on 8/19/2003

The success of organizations that effectively implement strategy and get breakthrough results using the Balanced Scorecard demonstrates the critical importance of executing strategy throughout the organization. Executives must find a way to translate the strategy in a way that motivates individuals throughout the organization to make strategy everyone's everyday job.

The rise and rise of Deloitte & Touche

by Chris Quick | Published on 8/17/2003

Senior partners at PwC will have been spluttering over their mineral waters last month as they read the annual results of their closest rival Deloitte & Touche. They may have enjoyed a bit of schadenfreude over the last year as tales emerged of culture clashes between Deloitte staff and their new colleagues from Andersen, but Deloitte’s audacious takeover of a large part of Andersen UK’s former business a year ago this month has put PwC’s position as Britain’s biggest firm in danger.

Accountant! It is time to reform thyself

by Roopen Roy | Published on 8/8/2003

As the noise on level playing field, rotation, advertising and fair competition is rising, the real issue is being brushed under the oriental rug — the regulations of the ICAI has remained unaltered, although the world around us has completely changed.

'World has changed' for accounting firm Ernst & Young

by Carrie Johnson | Published on 8/4/2003

A year ago, the Sarbanes-Oxley Act created an entirely new system for regulating accountants, an attempt to transform them into better watchdogs who could prevent the kind of massive financial scandals that pummeled investors in recent years.

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