Analysis of a failed jurisdictional claim: the rhetoric and politics surrounding the AICPA global credential project

Article Abstract:

A study analyzing why any proposal to expand professional jurisdictional boundaries, as attempted recently by the American Institute of Certified Public Accountants, is bound to fail. The said institute tried to establish a global consulting credential recently, covering professions like information technology, accountancy, and business law. Such proposal for organizational change was highly debated.

Canada, Hong Kong, Analysis, Organizational change, American Institute of Certified Public Accountants

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The search for a conceptual framework: quest for a holy grail, or hunting a snark

Article Abstract:

'Quest for the holy grail' is a metaphor that is frequently used by United Kingdom's Accounting Standards Board to express its search for a miraculous cure to problems relating to financial reporting. The study shows that a metaphor 'hunting a snark' from Lewis Caroll's "The Hunting of the Snark" would, in fact, be more appropriate than the phrase from Arthurian legend.

United Kingdom, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Financial Regulation & Reporting, Accounting Standards Board, Etymology, Financial disclosure

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In pursuit of global regulation: Changing governance and accountability structures at the International Federation of Accountants (IFAC)

Article Abstract:

Implications of changing standards of accounting and auditing practices, of International Federation of Accountants, in the global financial arena are presented.

United States, Forecasts, trends, outlooks, Forecasts and trends, Market trend/market analysis, Accounting, International Federation of Accountants, Accounting standards

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