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.
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Articles on Accounting
Displaying 41 - 52 of 52 articles
If Scotland gets control over its tax arrangements, transfer pricing within the UK will be a big problem - the amber nectar is a classic case in point.
Tesco switched its auditors from PwC to Deloitte – will it do anything to prevent future accounting scandals?
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…
All over the world, tax revenues are under relentless attack. With help from accountants, lawyers and financial advisers, corporations are avoiding taxes through complex corporate structures, profit shifting…
The Serious Fraud Office is conducting a formal criminal investigation into accounting practices at Tesco. In contrast, the Financial Reporting Council, whose primary remit is to regulate accounting, is…
The results of the long-awaited European Banking Association (EBA) “stress tests” show that 25 banks were found wanting. Altogether, the banks were about €25 billion short of the capital required to be…
What should we do with producers who routinely deliver faulty goods and services? Producers of cars, food, medicines, aeroplanes and even financial products are forced to compensate injured parties, recall…
Winning large research and capital grants could soon bring unwanted headaches for UK universities along with all the acclaim. From the next academic year, their accountants will be expected to adopt new…
The triple bottom line is a term coined in the late 1990s by the influential business thinker and consultant, John Elkington. It captures a very neat idea, namely that a modern organisation has three broad…
The revenue of Australia’s Big Four accounting firms has come under pressure as demand for traditional services such as auditing weakens. But a move into strategic consulting and the potential for more…
Can business and accountants guide us on the path to sustainability? Will business and accounting leaders of the future have the necessary skills to solve complex sustainability problems? How can new pathways…
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
