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Control without command

Article Abstract:

Accountants face the challenge of instituting new control systems that reflect the changed structure and management procedures of business and industry. The need for new, effective controls is reiterated in the reports of the Cadbury Committee in the UK and the Committee of Sponsoring Organisations in the USA. Canada's response is the Criteria of Control Committee (CoCo) which is taking steps to incorporate new management techniques and radically reassess tradtitional control systems. CoCo is seeking organisations to test its model in practice.

Author: Luscombe, Nelson
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1993
Professional organizations, Accounting and auditing, Corporate governance, Corporations, Managerial accounting

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Franchising: gold mine or minefield?

Article Abstract:

The popularity of accounting firm franchises is growing in Canada due to the numerous opportunities such franchises offer. Some firms believe that, with franchises, accounting service liabilities will be limited to local offices. On the other hand, others are concerned that problems of organizational structure, advertising and promotions and general marketing practices prevent accounting franchises from being as lucrative as they seem to be.

Author: Luscombe, Nelson
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1992
Patent owners and lessors, Accounting firms, Accounting services, Franchises

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A delicate balance

Article Abstract:

The Canadian Institute of Chartered Accountant's (CICA) new Task Force on Standard Setting (TFOSS) was created to evaluate the functions of the CICA. For 1997, the TFOSS plans to focus on globalization issues, determine whether the CICA should remain Canada's standard-setting body, assess the CICA's standard-setting process and determine the responsibilities of the CICA in interpreting standards.

Author: Luscombe, Nelson
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1996
Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Accounting, Canadian Institute of Chartered Accountants

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Subjects list: Editorial, Standards, Management
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