Category Archives: Accountants – Professional

Delegation II

R. Douglas Elliott, at the 2016 Osgoode Forum on Administrative Law and Practice, commenting on the actions of various law societies in deferring to a central body of law deans to tell the various provincial law societies whether a law … Continue reading

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Insecure Excellence

Have discussed the weak qualification process for lawyers in Ontario and, it appears, in terms of the questionable acceptable quality of various Canadian law degrees, throughout common law provinces in Canada. Have compared the qualification processes for professional accountants, which … Continue reading

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Advert II

Wrote about the research relating to promotional activities by professional accounting bodies. Thinking about why professional accountants, at least in Canada, feel that they need to promote themselves to prospective entrants. No such promotion by lawyers, doctors, dentists, architects… The … Continue reading

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Advert

Using 2014 article by Claire France Picard, Syvain Durocher and Yves Gendron in Accounting Theory course: “From meticulous professionals to superheroes of the business world: A[n] historical portrait of a cultural change in the field of accountancy“. Going through the … Continue reading

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What accountant is this

Who knew what one might have been? From G. Baldvinsdottir, J. Burns, H. Norreklit and R. W. Scapens (2009), “The image of accountants: from bean counters to extreme accountants“. Accounting, Auditing & Accountability Journal 22:6, pp. 858-882: Researchers who have … Continue reading

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Not Many Is Not Enough II

Have previously written about the comparatively low numbers of qualified professional accountants who hold public office. Thought about this in when coming across a submission made in 1985 to Financial Post Magazine. Rejected by Paul Rush, though without discouragement. Paper … Continue reading

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Commercial Accounting Regulation

Teaching colleague Richard Musselman commented as follows (reproduced with permission): GAAP is gone. IFRS for public co’s began in 2011; acctng stds for PEs (ASPE) began in 2012, accounting standards for NPOs began in 2012. GAAS is replaced with CAS … Continue reading

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