In the corporate sector, accounting decisions of public companies affect investors, creditors, employees and other stakeholders.
In the public sector, accounting methods used by governments in education, health and social services impact on how these services are provided, who receives the services and the costs of these services.
At the international level, accounting policy prescriptions of international organizations (e.g. International Accounting Standards Board, International Monetary Fund and World Bank) influence how countries structure their capital markets and provide services to their citizens. In all of these domains, accounting practice impacts upon the economic and social health of the public.
The Centre for Public Interest Accounting (CPIA) at the Haskayne School of Business has a mandate to:
1. conduct, promote, and support research about accounting and the public interest;
2. act as a source of information for researchers, students, managers and others who are involved and interested in the problems and issues; and
3. co-ordinate and collaborate with other organizations devoted to the study of accounting and the public interest.