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Accounting, Finance & E-Business Articles


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Battling for a flatter organizational structure with management accounting

Horizontal organizational structure can be attractive to managers as a way to solve efficiency-related problems. Two researchers documented fascinating case studies of the tensions and resolutions as professional organizations attempted to transition to a flatter structure.

Determining who was to blame for the financial crisis

It is easy to consign the 2008 financial crisis to the past, but have those responsible been held to account? Has adequate justice been meted out to prevent recurrence? The 2008 financial crisis is considered by many economists to be the worst since the Great Depression of the 1930s.

The case for budgetary transparency in government

A fundamental, desired attribute of accounting and management in public sector organizations is that of transparency. The free flow of information in today’s world, compounded by a global economic crisis, is prompting citizens more than ever to demand accountability from their governments.

Should companies remunerate Non-Executive Directors?

What are the corporate governance implications on companies that choose to pay its non-executive directors? Universally speaking, the practice of remunerating non-executive directors is frowned upon by international regulators.

Protecting public interest: an observation of France’s audit industry

The purpose of disciplinary practices in the audit profession is to ensure high audit quality. However, it is often difficult for the general public to judge the quality of such services due to the highly specialized nature of the audit industry. Because of this, disciplinary bodies play a crucial role in ensuring that codes of ethics and other rules of professional conduct are not violated.

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