Accounting profession



Accounting for the digital economy: time for a fresh approach

This paper aims to explain why the information economy requires a new approach to accounting. It examines how the profession can reshape existing accounting standards to help fill the information gap, while developing an entirely new approach to gathering and reporting financial and non-financial information.
Working paper

Occupational licensing and accountant quality: evidence from the 150-hour rule

This paper examines the effects of occupational licensing on the quality of Certified Public Accountants (CPAs), especially considering the adoption of the 150-hour rule, which increases the educational requirements for a CPA license.

Building ethical capability for accounting professionals: a needs analysis study

The purpose of this project is to identify ethical capability needs of Australian accounting professionals and produce policy recommendations that can inform future measures to improve ethical behaviours and culture in the profession, as well as the design of an ethical capability building program.

Value accounts investment funds 2016: annual financial reporting 2016

This publication presents illustrative general purpose annual financial statements (GPFS) for a fictitious managed investment scheme, VALUE ACCOUNTS Unit Trust, and a fictitious pooled superannuation trust, VALUE ACCOUNTS Pooled Superannuation Trust. The financial statements comply with the Corporations Act 2001 and other authoritative pronouncements on...
Conference paper

The role of international education and skilled migration in creating the knowledge city: the case study of accounting professionals in Melbourne

Accountancy professionals are used as a case study in this paper to examine the causes behind the growth of knowledge workers within the city’s economy and labour market.