Read my articles and research papers

By expressing issues such as low pay or overuse of carbon as 'externalities', we have let company directors, their auditors and investors...

From aircraft safety to finance, we live our lives by standards. But so many of these standards are based on decades old principles that...

Economic theory depends on accounting – yet it ignores the role of accounting in distributing value. Why does that matter? Because it ...

Assurance of sustainability reports is meant to tell us that the reporting has been done properly. Shouldn’t that question be answered ...

A series of four blogs on the importance of assurance for sustainability reporting, the risk of adding to green or impact washing if we...

Right now, company directors’ reliance on international accounting standards means that sustainability issues are reported separately, if...

The financial accounting system we use today is hurtling towards irrelevance, undermined by the very inequality to which it has ...

Historic abuse of human rights is hardwired into our financial accounting systems, says our columnist. So-called solutions are merely...

GDP up, good; GDP down, bad? Not so simple, especially when assessing progress in terms of citizens’ wellbeing. A growing number of ...

Our financial accounting systems were designed by white men, for white men – and those systems are contributing to an “almost...

Accounting in the public sector should be all about serving the public interest, right? But what if the current system overlooks people’s...

Intangible assets have swiftly become a major consideration for investors, making up 90% of all enterprise value on the S&P 500. Yet ...

If we apply Monty Python’s analysis of the Roman Empire to current challenges of reporting performance on ESG and corporate impact – we...

Audit and assurance are the heroes we need on our quest if we are to understand what impact is and how to grow it. First published by...

We need ‘warrior accountants’ so long as they are radical and more warrior like. Not focusing on helping to develop and standardise ...

Are we all in denial or do we actually care about organisations' ability to generate financial returns at the same time as value for...

For most of us, accounting is so boring it is neither seen as part of the problem or part of the solution. But how can something that...