The Hong Kong connection

Article Abstract:

Hong Kong's liberal policies and its adherence to English as the official language of business have attracted a slew of foreign-trained experts including financial and management professionals. At least 450 Canadian-trained accountants are based in this island nation. An interview with three Canadian-trained accountants indicates that plethora of professional challenges, opportunities and the involvement with intriguing management and financial issues that are possible in Hong Kong.

Services, Hong Kong

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Accounts of the Calvins

Article Abstract:

The lack of a historical perspective in accounting theory and practice deprives chartered accountants of valuable insights concerning the social and economic factors that influence the development of the profession. The case of a 19th century Canadian firm, the Calvin Co, is presented to illustrate some of the insights that can be gained from a historical perspective. The firm eventually failed because of its inability to meet the need for management accounting.

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Broking with tradition

Article Abstract:

Chartered accountants (CAs) are urged to work more closely with other financial advisers of clients to help improve the latter's financial position. The old stereotype of investment advisers as mere glorified salespeople is no longer appropriate. The stockbroker of the past has given way to a more educated financial manager. Even some CAs have involved themselves in the investment industry and have become investment advisers.

Investment advice, Investment analysis, Securities analysis

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