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Evan Davis on... accountants Copyrighted Icon
Money & Business

Evan Davis on... accountants

...accountants...Watch Listen Read Evan Davis Accountants have become more rigorous in their job in recent years. They're fed up of waking up and seeing companies that they audited, signed off the accounts, said were okay, going bust. They're fed up too of being sued by cross investors who invested in those kinds of companies. So they’ve taken their job more seriously,...
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My OpenLearn account

...account? Look no further, we're here to help!...[Image of woman on laptop ] You can access all of the free learning materials on OpenLearn without creating an account, but by creating an account you will gain access to a range of features including being able to obtain a free Statement of participation. You can read about how we handle your personal data in our Privacy...
Accounting for creative frontiers Copyrighted Icon
Money & Business

Accounting for creative frontiers

...accounting" necessarily a bad thing?...Creativity is central to the human condition and gives rise to innovation and entrepreneurship in a range of domains and activities. Human beings are also deeply territorial – constantly creating and deconstructing homelands in a Phoenix-like dance through time. In Anthony Powell’s masterly opus on what it is to be English, A...
Corporate Accountability and Ethics Copyrighted Icon
Money & Business

Corporate Accountability and Ethics

...accountability?...[Enron code of ethics book cover] Ethical behaviour is a major concern in many areas of our lives. We cannot turn on the radio without hearing discussions about ethical dilemmas that face people in all sorts of situations. These may include: purchasing dilemmas, such as whether or not to buy furniture made from tropical hardwood, perhaps contributing to...
Companies and financial accounting Copyrighted Icon
Money & Business

Companies and financial accounting

...accounting, introduces you to the legal characteristics of limited companies and how limited companies raise finance through ordinary shares and loan capital. It also introduces the interests of company stakeholders, and looks at three different perspectives on companies and their role in society. Finally, it introduces the formats of company financial statements in...
Calling companies to account Copyrighted Icon
Money & Business

Calling companies to account

...account...[Man handcuffed in courtroom] Business has a lot of power within both the national and the global context: the power to achieve many positive things, but also the power to do harm. It is an important part of a rounded understanding of business to be aware of these issues. While businesses undoubtedly have a lot of power in various forms and can sometimes be...
Creative accounting or reasonable estimate Copyrighted Icon
Money & Business

Creative accounting or reasonable estimate

Accountants routinely have to guess certain figures when putting together company accounts, it’s the nature of the beast. However, at what point does a guess descend into downright dishonesty?...There’s a lot of mythology that surrounds the idea of creative accounting. Part of it stems from the misconception that the profits for the year, or the financial position at...
Evan Davis on... creative accounting Copyrighted Icon
Money & Business

Evan Davis on... creative accounting

...accounting...Watch Listen Text Evan Davis There’s a long and illustrious tradition of companies trying to massage the books, trying to make themselves look more profitable than they really are using creative accountancy. And I want to make a point about this, that isn’t a point about accountancy at all, but is a point about human beings and their psychology. And the...