Opinion
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Non-financial objectives
Few people would argue with the idea that commercial businesses aim to make profits, and that decisions in these businesses…
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Is failure to teach ethics the causal factor?
Are accounting programs really the cause of the departure of moral values from accounting? If not, what institution is at…
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Foreign exchange hedging
Foreign exchange risk can be defined as: ‘The likelihood that an unexpected change in exchange rates will alter the home…
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Mergers and acquisitions – a problem of culture
History has proved to be a rather critical judge of many mergers and acquisitions during the second half of the…
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Creating Value from Values – The purpose of business is greater than profits
Many people spend a lot of time thinking, writing and talking about value. But as I look at the crisis…
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Becoming a Superstar in Your Career
Every profession, from athletics to accounting, has its superstars. While their chosen career paths may differ, high achievers all possess…
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In all material respects, auditors' assurance falls short
In a world of daily decisions, from the trivial to the truly significant, the advice above would seldom be considered…
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Outsourcing IS/IT services
A strategic decision has been made by many organisations over the last decade to concentrate on their ‘core activities’ and…
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Standards & An IT Auditor
The term 'standards' is defined in any profession irrespective of its nature, as the minimum expected level of performance desired…
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Outsourcing: Where's the Big Deal?
These days most companies want their executives to focus on strategic issues rather than back-office work. Many, however, still choose…