Where have all the accountants gone?

Article Abstract:

The UK accountancy profession needs to take an active role in helping to shape the business community's response to the public's growing concern over environmental issues. While the profession has made some laudable initial moves to undertake major research initiatives into how future environmental legislation may affect the profession, few practitioners have taken an interest in the growing environmental debate. This studied disinterest among practitioners is largely attributable to their lack of experience in analyzing complex research issues. Accountants in the academic community therefore have a key role to play in ensuring that the profession is not left behind in the rapidly changing environmental debate. Key research areas that the academic community could explore include environmental auditing, environmental policy disclosure and environmental information systems.

Standards, Economic aspects, Accountants, Environmental policy, Environmental auditing, Environmental protection

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What do academics do all day?

Article Abstract:

A survey of accounting faculty in UK universities, colleges and polytechnics found some differences. The universities and colleges have a higher emphasis on research and publication than do the polytechnics. The professors in universities and colleges are more likely to have higher degrees while polytechnic teachers are more likely to have a professional accounting qualification. Polytechnic staff have a higher interest in computer applications in learning and accounting, while university staff are more involved in financial markets, business finance, and research models and accounting theory. Approximately 29% of qualified teachers have published since November 1986.

United Kingdom, Accounting, College teachers, College faculty, Vocational guidance, Business teachers, Great Britain, Accounting teachers

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Corporate social reporting: the way forward

Article Abstract:

Corporations should have social as well as financial accountability. Several unsuccessful attempts have been made to define corporate social reporting (CSR). It is possible, however, to say what CSR is not: money measurement, profit and loss accounting, or meeting user needs. Accountability means to measure up to an organization's social responsibilities. Standards can be identified from either existing law or generally accepted principles that flow from them. In turn, accountability may be reported in a compliance-with-standards form that may be publicly issued.

Reports, Corporations, Powers and duties, Corporate social responsibility

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