Thursday, October 28, 2010

Institute of Chartered Accountants of Ontario - Innovation and Historical Milestones

There are approximately 72,000 Chartered Accountants (CAs) in Canada. Nearly half (33,000) are Ontario CAs. CAs work in large and small businesses, in government and in public accounting, in the not-for-profit sector, and as professors and teachers - at home and around the world. The year 2010 marks the 131st year of the CA designation in Ontario. From the province's origins as an agricultural society to its emergence as an economic powerhouse, CAs have played a key role in shaping Ontario’s progress. Our history bridges all the major milestones… the great waves of immigration of the early 1900s, the harnessing of Niagara Falls, the birth of Ontario Hydro, the First and Second World Wars... the huge building booms of the 1950s and 1960s, and the signing of the Auto Pact, the Free Trade Agreement and NAFTA. To learn more about CA Innovation since 1879,  Historical Milestones and the 125th anniversary in 2004, visit the website of the Institute of Chartered Accountants of Ontario (ICAO).

Wednesday, October 20, 2010

About the Ontario Securities Commission: Part 2 - The First Four Chief Accountants, 1986–1996

Published in the June 2010 Accounting Perspectives journal of the Canadian Academic Accounting Association (CAAA), this research article presents Part 2 of a historical review and analysis of the Ontario Securities Commission (OSC). It describes the role played by the first four Chief Accountants in the regulation of accounting and auditing from 1986 to 1996. Part 1 dealt with the period from the 1960s to 1985. Part 3 will treat the role played by the fifth Chief Accountant, from 1996 to 2008. Prior to this series of articles, the academic and professional accounting literature was largely barren on the OSC’s evolving role in accounting and auditing.

Wednesday, October 13, 2010

The Role of the Ontario Securities Commission in Accounting and Auditing from the 1960s to 1985

Published in the March 2010 Accounting Perspectives journal of the Canadian Academic Accounting Association (CAAA), this research article presents Part 1 of a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s to 1985. Parts 2 and 3 will review the roles played by the first five Chief Accountants, from 1986 to 2008. Prior to this article, the academic and professional accounting literature has been largely barren on the OSC’s evolving role in accounting and auditing.

Wednesday, October 6, 2010

Naming and Branding: Accountants and Accountancy Bodies in the British Empire and Commonwealth 1853-2003

The number of professional accountancy bodies and accountants within the British Empire and Commonwealth has greatly expanded within the last 150 years. The names of these bodies have followed a formula pioneered in Britain in the 19th century and certain designations, notably "chartered accountant" have evolved as brand names. Access to and use of these brands has spread not with colonization but with decolonization of the settler colonies and then the nonsettler colonies. This reserach paper charts these developments, noting the apparent paradoxes of the proliferation of royal charters in an increasingly non-monarchical UK, charters in republics, and how each country’s experience has been different. It concludes with a look at branded accountants in a global economy. Read the preliminary draft paper “Naming and Branding: Accountants and Accountancy Bodies in the British Empire and Commonwealth 1853-2003” by R.H.Parker, University of Exeter, UK. (References to developments in Canada are on pages 12-14)