Who pays?

Article Abstract:

The question of who is to pay for waste minimization programs in companies remains at the top of business agenda. Companies carry most of the costs, but these costs are often passed on to the consumers in terms of higher prices of goods and services. Consequently, companies may lose business if they cannot keep prices low enough for their customers. It is within this context that chartered accountants will have to develop accounting standards and procedures that view environmental expenditures as investments and reward companies for their environmental spending.

Methods, Planning, Accounting, Waste management, Waste minimization, Waste reduction, Industry, Industries

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Three days in the emergency ward

Article Abstract:

Accountants working as trustees in insolvency proceedings can be compared to doctors in an emergency clinic. Their daily work is trying, quick-paced and unpredictable. A good trustee is mentally alert, tactful, adept in finance, tough-minded and jovial. For three days, staff writers from CA magazine observed Robert Harlang, a partner of Richter and Parnerts Inc, perform his job as a trustee. Harlang's daily functions are chronicled in detail.

Bankruptcy reorganizations, Bankruptcy reorganization

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The rites of service

Article Abstract:

Chartered accountants are starting to improve their services in an effort to attract prospective clients. The decreasing number of clients are forcing accounting firms to develop their own management programs aimed at improving the quality of accounting services. Quality management programs include improved hiring standards, smaller service fees, better complaint handling methods and the use of questionnaires and client surveys.

Accounting firms, Accounting services

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