More often than not, the group owes more money than it has available to spend at the end of the year.
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Articles on Accounting
Displaying 21 - 40 of 52 articles
The so-called ‘Australian model’ of ‘asset recycling’ is no miracle cure for US infrastructure problems.
Despite the leaders of both countries being champions of fighting climate change, research shows both Canada and France are failing to train their accountants in sustainability. Why?
Company directors have been put on notice about their duty to consider and disclose climate change risks. And to do that properly they need to call on the expertise of accountants.
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.
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.
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.
More CEOs and investors are looking to long term value over short term profits – an approach that may net them both.
Gaps in the two tier board structure which is favoured in Europe may be partly responsible for the Steinhoff corporate scandal.
A suit of highly paid professional services seem to have failed investors in the unfolding Steinhoff corporate scandal.
KPMG South Africa executives have set a new benchmark for the country assuming responsibility for wrongdoing in their organisation.
Australian retailers aren’t efficient enough to compete with Amazon on price, and that’s before we factor in Amazon’s other businesses.
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.
The number crunchers who helped create our capitalist world have been measuring the world since ancient times.
Brexit means previously shared accounting standards are also up in the air.
Reports of Kids Company’s good deeds were heeded over its financial viability – with disastrous results for the charity in the long run.
The first digits of numbers in a data set aren’t distributed equally. And now you know more than a lot of fraudsters do – and should – when they’re making up their phony numbers.
The budgeting method seems to be back in vogue 39 years after Jimmy Carter introduced it to the federal government. So what is it and can it change our free-spending ways?
The Republican presidential candidate wants to whittle the tax code down to three pages – from 74,000 in laws and interpretations. Is it possible?
A plan to disclose the names of corporate auditors has its flaws, but it comes with a rule that will help investors determine how well a company is being audited.
Top contributors
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Professor of Accounting, The Ohio State University
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Emeritus Professor of Accounting, University of Essex, University of Essex
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Senior Lecturer in Financial Accounting, University of South Africa
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Visiting Professor at the Business School, University of the Witwatersrand
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Assistant Professor, Sprott School of Business, Carleton University
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Huffington Foundation Professor of Economics and Environmental Studies, Wesleyan University
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Honorary Professor, Fenner School of Environment and Society, ANU College of Science, Australian National University
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Associate Professor in Accounting, The University of Queensland
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Professor of Accounting, University of Canterbury
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Professor of Social and Environmental Accounting, University of St Andrews
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Professor of Management and Deputy Vice-Chancellor, University of Bradford
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Professor of Economics, UNSW Sydney
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University of South Australia
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Lecturer in Accounting, Aston University
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Associate Professor in Organization Studies, University of Technology Sydney
