Contents

    1. Contributors
    2. Preface
    3. Introduction
    4. Note to instructors
  2. Accounting, accountants, and accountability
    1. The evolving role of accounting
    2. What does it mean to be a professional accountant?
    3. What is the role of data in organisations?
    4. What defines a reporting entity?
    5. How does technology support creating accounts?
  3. Financial reporting
    1. Why do we need frameworks for financial reporting?
    2. What is in financial statements?
    3. How do we create financial accounts?
    4. What are cash flow statements?
    5. What is meant by capital?
    6. How should we measure environmental and social costs?
    7. What is carbon accounting?
    8. Why do organisations need assurance?
    9. How is financial information tailored for users?
    10. What impacts the nature and content of financial reports?
    11. How can reported data be used?
    12. How do accountants manage risk and uncertainty?
  4. Management accounting
    1. Approaches to management accounting
    2. Organisational and operational control
    3. What is sustainable management accounting?
    4. How can investment opportunities be compared?