Unharmonious harmonization

Article Abstract:

The debate on harmonization of accounting standards has focused on differences in individual standards rather than on the question of whether it is required to be done or not. This is because in the political arena harmonization, which is a euphemism for control that means power, breed's disharmony, which implies loss of home-grown individuality and has no history of success, does not deter its proponents.

Interpretation and construction, Accounting, Harmonization of laws, Accounting law

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Searching for the right stuff

Article Abstract:

The risks faced by non-executive directors are formidable, hence, it is important to chose an person with the right caliber. The attributes expected from a non-executive director (NEDs) are described.

Applicant Selection, Methods, Recruiting, Employee selection, Auditors, Industry hiring, Hiring

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Rough justice?

Article Abstract:

The ICAEW's decision to conduct open disciplinary and appeals hearings against its members is undesirable and might be counterproductive.

Legal issues & crime, Legal/Government Regulation, Company legal issue, Cases, Human resource management, Institute of Chartered Accountants in England and Wales, Company personnel management, Employee discipline, Labour discipline, Viewpoint essay

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