VIEWPOINT: PRICING A SANDWICH

Smaller families, longer life expectancy, and late parenthood in life mean that the number of people ‘sandwiched’ is growing, with an estimated 2,4 million Britons juggling their responsibilities for both parents and children. Being married and affluent roughly doubles your chances of being ‘sandwiched’. The Pew Research Centre (US) estimated that in 2013 nearly half…

VIEWPOINT: CAN FINANCE INNOVATE?

Contrary to popular belief, the most creative teams do not solely consist of blue sky dreamers. Groups with a variety of cognitive personality types produce higher levels of innovation, say Ella Miron-Spektor, Miriam Erez and Eitan Navah of the Technion–Israel Institute of Technology. In a study of 41 radical innovation teams of a large defence…

INFLUENCE: APC ACHIEVES GOALS

As the first cycle of the new Assessment of Professional Competence (APC) is completed, it is appropriate to reflect on the decision to substantially change the nature of the ‘Board Part 2’. Alex Watson explains SAICA clearly states that its role is to develop chartered accountants to be leaders in business, and this change in…

INFLUENCE: APC ACHIEVERS

Hard work, long hours and dedication … That’s what it took for these ten APC achievers to make the honours roll. We asked them to tell us a bit more about their journey to success HONOURS ROLL CANDIDATES (IN ALPHABETICAL ORDER) Name Surname Training Office Professional Provider Programme CTA University Shaah Bootha PricewaterhouseCoopers APT University…

INFLUENCE: THE DEVELOPMENT OF PERVASIVE SKILLS

When are pervasive skills developed: in the academic, training, or professional programme? Monique Strauss-Keevy and Denise Maré investigated Pervasive skills are the so-called soft skills, which are defined in the Oxford Dictionary as ‘personal attributes that enable someone to interact effectively and harmoniously with other people’. Pervasive skills are also referred to as non-technical skills,…

ANALYSIS: FOCUS ON KEY AUDIT MATTERS

The most significant enhancement in auditor reporting in recent history, at the heart of the call from investors and other users of audited financial statements for more entity-specific and relevant information, is the reporting of key audit matters. By Ciara Reintjes The new International Standard on Auditing (ISA) 701, Communicating Key Audit Matters in the…