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Accounting Presentations
Accounting Presentations
The Centre for Public Interest Accounting at the Haskayne School of Business organizes accounting presentations:
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▸ Accounting Regulations and Accounting Firms
▸ International Accounting Standards
▸ Doing Missionary Work: The World Bank and the diffusion of Financial Practices
▸ The MBA Ranking Game and the Demise of Undergraduate Accounting Education
Globalization and Accounting | March 11, 2009.
Topics include:
a. Cultural influences on the development of accounting systems internationally.
b. The reasons for international differences in financial reporting.
c. The role of national cultural differences and their consequences, if any, for accounting globalization and the state-profession relationship.
d. Concerns about globalization, positive and negative, for accounting.
e. Rules-based vs. principles-based accounting standards.
Will Christensen, Zandile
Satimburwa and Anne Patterson (Deloitte & Touche LLP). Presentation
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Forensic Accounting | March 27, 08
Fraud activities are increasingly shaping the accounting profession and they demand better methods and techniques for current and future accountants to detect and prevent misconducts in an ever complex financial world.
Greg Draper, MNP | Presentation
▸ Accounting Regulations and Accounting Firms | March 18, 08
Accounting regulation is going through major changes in many jurisdictions. In Canada IFRS will be the standards used by quoted corporations, although non traded corporations and other organizations will still be subject to Canadian accounting rules and GAAP. Accounting regulatory institutions are changing world wide, although Canada is unusual in the degree of self regulation (e.g. around standard setting and professional oversight). In the last half century the ‘regulatory bargain’ was between professional associations and nation states. In the last decade or two, the actors involved in accounting regulation have shifted towards other actors, notably international trade agreements (through NAFTA and WTO) and multinational accounting firms (the Big 4). Their interests align more with financial markets and less with national corporations and capital, which often have a commitment to their location.
At the same time, multinational accounting firms are an increasingly important site of regulation. It is they who interpret accounting standards in negotiations with clients about the treatment of unusual transactions. It is within these firms that many people train to be accountants and learn what being a good accountant is like. Based on research in Canada, the USA and the UK, we now know quite a lot about how accountants are themselves ‘regulated’, through the disciplinary practices of these large firms. It would seem the firms are much more important than education experiences and professional associations in shaping the identity of the modern accountant.
David Cooper, University of Alberta | Presentation
▸ International Accounting Standards | November 16, 07
International Accounting Standards: Why is it important and what will it mean to you as a future accountant.” Questions will include:
1. What are International Accounting Standards?
2. Why International Accounting Standards are important for public accountants.
3. How International Accounting Standards have changed the nature of public accounting work within their firm.
4. What future changes one expects to see in these standards.
Tammy Thompson, Ernst & Young | Presentation
Sippy Chhina, Deloitte & Touche | Presentation
▸ Doing Missionary Work: The World Bank and the diffusion of Financial Practices | Mar, 07
The image of the missionary working in far-off exotic places has long captivated our attention. Since the publication of David Livingstone’s Missionary Travels in 1857, popular and academic interest has focused on how missionaries have brought “civilizing” practices to distant lands, whether through their religious, teaching, medical or trading activities.
The more things change; the adage goes, the more they remain the same. The image of David Livingstone toiling in Africa has been replaced by the image of a well-dressed bureaucrat from a supranational organization traveling by jet from head office in New York, London or some other imperial centre, dropping in to consult with governments before returning the next day to home base. Likewise, the tools of missionary work have changed.
While the promise of betterment and salvation remains, the Old Testament has been replaced by a new type of bible—a testament that talks about planning mechanisms, performance indicators, financial reports and how these “best practices” can help confront and solve the problems of poverty.
It is against this backdrop that the current study attempts to understand the missionary work of the World Bank. It is a study about how certain ideas and practices come to travel from the Bank to the field of education in Latin America. However it is also a more general study of how supranational organizations have become modern day missionaries,sometimes complementing and sometimes supplanting the activities of other “evangelical” groups. In this regard, the current study can be read as a more general account of how the financial missions of organizations such as the World Bank, IMF and OECD come to be diffused across time and space.
Dean Neu, Director of the Centre for Public Interest Accounting | Presentation
▸ The MBA Ranking Game and the Demise of Undergraduate Accounting Education | Feb, 07 Baruch College, like other universities, is downsizing its commitment to CPA training. The College's mission statement echoes that of other public universities, “to provide educational opportunities for talented yet poor and disadvantaged individuals.” However in recent years, the College has undergone “mission creep”, where the accounting faculty has now become ʻhooked on salary supplements from MBA and other graduate courses.
In order to retain this flow of soft money (and the commensurate flow of new MBA students) the College must safeguard its ranking in U.S. News & and World Report, Business Week, etc. by publicizing high GMAT and GPA entry requirements for new student applicants. Unfortunately, very few of its existing undergraduates will meet these entry requirements. It isn't that these students are “inferior”; it is because most cannot afford the tried- tested-tested “Test-Prep” route for upping their GMAT scores.
In this provocative public presentation, Professor Tinker discussed the consequences of business schools' addiction to the ranking game exercise.
Tony Tinker, Baruch College at the City University of New York | Presentation
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