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Is independence always a blessing?

Article Abstract:

Several countries, in an effort to introduce more robust corporate governance, are gradually implementing legislation requiring companies to have independent directors on their boards. However, experts believe that independence might not always be the answer, and one consequence of this drive for independence could be a narrowing in the supply of experienced people to serve as non-executives.

Author: Swinson, Chris
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
United Kingdom, Management dynamics, Corporate directors, Corporate governance, Company business management

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Accountancy in an enterprise culture

Article Abstract:

The enterprise culture has been beneficial for chartered accountants both in public practice and industry and commerce. However, the enterprise culture has also promoted a reassessment of the value of traditional professional frameworks in society. As a result, the Institute of Chartered Accountants in England and Wales should reconsider the value of self-regulation.

Author: Swinson, Chris
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1988
Accounting, Auditing, Accountants, Great Britain

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Subjects list: United Kingdom, Management
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