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2008 – IFRS Getting ready to face a global challenge

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The development and the adoption of IFRS (International Financial Reporting Standards) constitute a global accounting revolution; IFRS represents the most significant accounting event since the introduction of double entry bookkeeping more than five hundreds years ago. According to the IASB, (International Accounting Standard Board), by 2007 more than 100 countries have adopted IFRS. All countries […]

2006 – Where were the accountants, the auditors and the financial managers?

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As we turn on our TVs and read our papers, hardly a day goes by without more stories of fraud, greed, misappropriation, negligence, deceptive accounting practices, broken internal control systems, theft, and dishonesty at all levels of public organizations and in all sizes of business corporations. The Accounting Research Centre explored these issues at a […]

2005 – Enterprise Risk Management: Rethinking Risk in the 21st Century

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In his “Management – Tasks, Responsibilities, Practices”, Peter Drucker defines entrepreneurial decisions as risk taking decisions. Anthony and Govindarajan in their book “Management Control Systems” argue that “an organization pursuit of profitability is limited by managements’ willingness to take risks”. Traditional approaches to risk management have been characterized by their fragmentation and partial solutions to […]

2004 – Work, Lifestyle and productivity

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A Health Canada study indicates that 60% of participants today feel that workload has exceeded acceptable limits. Canadians report working an average of 50 hours a week, up from the 35 to 40 hours they worked a few decades ago. For many, work is getting longer, harder and more stressful, and the boundary between work […]

2003 – Business management, ethics and accountability: how to restore public trust?

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The last two years have been among the most difficult since the Depression for businesses, directors , executives, accountants, auditors, regulators and shareholders. According to Bankruptcy Data.com 186 listed US companies went bankrupt in 2002. Thousands of employees lost their jobs and investors and pensioners lost more than $10 trillion ($10, 000,000,000,000) on the stock […]

2002 – Intangible assets, intellectual and human capital

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The recognition that in the new knowledge based economy intangible (knowledge and intellectual) capital is a major driver of firm value has been demonstrated over the last decade in the capital market valuations of technology-based companies. Equally, the major challenges in identifying, measuring, valuing and reporting these assets is demonstrated by the collapse of the […]

2001 – Good corporate governance in the third millennium

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Corporate governance has been described in “Where were the Directors?” (Report of the TSE Committee on Corporate Governance in Canada (Dey Committee), 1994, p. 7) as “the process and structure used to direct and manage the business and affairs of the corporation with the objective of enhancing shareholder value, which includes ensuring the financial viability […]

1999 – The Greening of Organization

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The most challenging issues our society is currently facing are those related to the environment and environmental sustainability. Events such as the first Earth Summit in Rio de Janeiro (1992) and the follow-up conference in Japan (1997) highlight the serious environmental challenges faced by governments and businesses around the world. In fact, a special issue […]

1998 – Managing by performance measures

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The main objective of corporations traditionally has been to maximize their shareholders’ wealth. This has historically been accomplished through an exclusive focus on the financial bottom line. Organizations today, regardless of whether they are publicly traded or privately held, governmental, for-profit, or not-for-profit, report to many stakeholders and actively pursue a multiplicity of objectives. In […]

1997 – Is Our Tax system Up to Its Challenges?

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The tax system represents a privileged instrument of social and economic policy for most governments. However, recent social, economic, technological, and international changes call into question the relevance, effectiveness and fairness of many aspects of the current tax system. The magnitude of the challenge facing the tax system is evident in David K. Foot’s comments: […]

1996 – Public Sector Accounting: Shifting the Focus to Results

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Government deficits and debt are major concerns for Canadians. In these times of fiscal restraint, governments at all levels are being reshaped and downsized to help preserve essential services at affordable cost. Canadians need information about the overall financial status of their governments and about how effectively the major components of these governments are performing. […]

1995 – Financial Statements: Do They Have a Future?

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The wave of change which has affected almost every aspect of business has yet to make a significant impact on the way companies report their performances. As a result, financial statements are seen as inadequate and incomplete. Many argue that they are tragically flawed in their treatment of a variety of today’s business realities. Many […]

1994 – Management Control: The Challenges In A Turbulent Time

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Turbulence and uncertainty are major characteristics of today’s business world. The objective of the conference is to discuss the dynamic relationship between strategy, accounting and control within this environment. While most corporations face growing discontinuities in markets and products life cycles, in technological developments and in the nature of competitive pressures, accounting and control still […]

1993 – The Crisis in Auditing

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The crisis in auditing is deep, multidimensional and it affects many groups concerned with accounting reports and their reliability. Some of the factors contributing to the crisis facing the auditing profession could be summarized around the following: the staggering liability crisis with its financial impact on the accounting profession, The Liability Crisis in the United […]

1992 – Performance Measurement and reporting in Non-Profit Organizations

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Non- profit organizations (NPO’S) represent a sector whose social, economic and financial importance is increasing all the time. On the social level, the importance of NPOs steams from the wide variety of services they render to the public. In effect, these services have become one of the fundamental features for modern society encompassing health, education, […]

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