Globalisation and changes in technology are creating new challenges and opportunities for accounting and auditing. Increasing demand for greater transparency, effective controls and higher levels of assurance raises questions about the role of gatekeepers, managers, accountants and assurance providers.
New technologies fuel business innovation, but also disrupt established processes of producing and disseminating accounting information. The demand of social change in the global economy re-evaluates the fair and equitable allocation of financial and non-financial resources and responsibility for externalities.
- To research best practice responses by businesses and regulators to social change through governance and disclosure.
- To advance knowledge on managing stakeholder expectations for economic efficiency and social responsibility.
- To recommend innovation and reform to existing regulatory frameworks in a contemporary setting.
- To investigate challenges and opportunities for accounting and allied professions in an increasingly globalised, technology driven environment.