Valuing past performance

Article Abstract:

Accounting professor Alan Richardson of the Queen's University in Kingston, Ontario, in cooperation with the Academy of Accounting Historians of the US, has proposed that the history of accounting be taught as part of the regular curriculum in Canadian universities. Professor Richardson believes that understanding accounting's beginnings can benefit modern students of the profession. However, the drive may prove to be a difficult one due to a lack of prominent individuals in the field as well as a deficiency in historical material.

Canada, History, Schools, Study and teaching, Financial analysis

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Democratizing disclosure

Article Abstract:

Accounting standards in North America have been implicated by the increasing use of the World Wide Web for reporting purposes. The impact of technology on the nature of financial and business reporting has been significant, particularly on the process of information disclosure. The 1997 study by the Canadian Institute of Certified Accountants indicated that locating the boundaries of information is one of the problems faced by users in electronic online financial reporting.

Reporting & Disclosure, Reports, Information services, Accounting firms, Accounting services, Corporation reports, Company reports

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Vive la difference!

Article Abstract:

The accounting profession in Canada is increasingly growing diverse so that there is no longer any one practitioner that can be considered a typical public accountant. The diversity in the profession is illustrated by five of its members: 30-year veteran Andrew Gibel; Terry Cheng, a woman accountant and of Chinese ancestry; Amerindian Danny Dodds; Fred Bizzotto, a homosexual; and Ken Day, a practitioner who chooses to work in the suburbs.

Case studies, Cover Story, Demographic aspects, Workplace multiculturalism, Workplace diversity

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