Articles sur Accounting

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The latest Australian Environmental-Economic Accounts tell us waste production is rising with GDP, but the information is incomplete and widely ignored. Estormiz/Wikimedia

You probably missed the latest national environmental-economic accounts – but why?

Water and energy use are becoming more efficient, which is good news for both the economy and the environment. But Australia has yet to realise the value of national environmental accounting.
Companies like Amazon create value for investors through their people, their invented systems and processes, and their physical presence. Jakub Kaczmarczyk

To value companies like Amazon and Facebook, we need to look beyond dollars and assets

Traditional accounting calculates a company's value by measuring physical assets and how much they owe. But we can tweak this for today's economy by including people and their ability to innovate.
Congress missed a chance to make it easier for workers who book gigs through big digital companies to do their taxes. I MAKE PHOTO 17/Shutterstock.com

Congress failed to fix tax woes for gig workers

Companies like Uber and Etsy don't have to tell most of the people working with them how much they've earned. With the federal government so behind the curve, some states are changing their rules.
Steinhoff’s former CEO, Markus Jooste, is partly blamed for the corporate scandal that threatens to collapse the company. Financial Mail/Jeremy Glyn

Did Steinhoff’s board structure contribute to the scandal?

Gaps in the two tier board structure which is favoured in Europe may be partly responsible for the Steinhoff corporate scandal.
Amazon is a low-margin retailer sitting on other higher-margin businesses. shutterstock

Amazon poses a double threat to Australian retailers

Australian retailers aren't efficient enough to compete with Amazon on price, and that's before we factor in Amazon's other businesses.
CEO of CPA Australia, Alex Malley, has come under fire for the amount he’s paid in light of public scrutiny. Alex Porritt/AAP

CPA in crisis: why more associations will have to disclose CEO pay

The amplified public concerns about executive pay that led to the cementing of reporting and disclosure into law, may start trend of voluntary disclosure among professional bodies.
Longer-term objectives of prison, such as their cost as a deterrent or the cost of failures to rehabilitate, are much harder to put a price on. shutterstock

How do we break down a $3.4b prisons bill? What can it tell us?

Prisons cost data should facilitate comparisons of relative performance, value for money and efficiency. But limitations on the quality of the data mean that, more often than not, they don’t.
The future of company reporting is largely being shaped by the big four accounting firms. Alf Storm/Flickr

Big accounting firms taking the lead on sustainable development

Accountants around the world are currently considering how the organisations they work for can meet the UN’s Sustainable Development Goals. As experts in measurement and data controls, analysis, reporting…

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