Sustainability in global financial reporting and innovation in institutions

Abstract:
Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020”, July 3-4, 2008, Brisbane, Australia.

Design/methodology/approach – In keeping with the theme of the Conference, the paper considers two areas – global accounting and financial reporting, and regulation and institutions.

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