Thought Leaders

Thought Leaders

Why do some organizations’ boards fail? The answer might lie in how directors perceive their expertise and responsibilities

Board directors develop their own oversight style and interpretations of responsibilities says accounting Professor Oriane Couchoux, PhD, CPA
Thought Leaders

Driving the best possible bargain now isn’t the best long-term strategy, according to game theory

Negotiating a new deal? New research suggests that a nonzero-sum game strategic approach to negotiating may produce more value creation in the long run
Thought Leaders

Why the world is turning away from the US dollar

Geopolitical divisions with the United States will continue to cause additional friction and the role of the US dollar is almost certain to become more limited
Thought Leaders

Canadians are losing faith in the economy — and it’s affecting their perception of inequality

A tax system that favours the wealthy is among perceptions of inequality that are contributing to disillusionment among Canadian workers
Thought Leaders

Australia has one of the weakest tax systems for redistribution among industrial nations – Stage 3 tax cuts will make it worse

Where does Canada rank on the global scale of income redistribution through taxation? Jim Stanford’s article on the gini coefficient provides answers
Thought Leaders

Is capitalism dead? Yanis Varoufakis thinks it is – and he knows who killed it

In light of the deal between Canada and Google, we present this thought leadership article on technofeudalism, an economics term coined by Yanis Varoufakis
Thought Leaders

Opinion: The future of a unified Canadian accounting profession

There was a time when the Canadian accounting profession looked like it was headed towards specialization. What happened?, asks Nick A. Shepherd
Thought Leaders

Wealthy but worried: why the UK’s top 10% are turning their backs on the rest of society

A thought leadership article on high income earners in the UK may hold some insights into Canadian attitudes towards inequality and taxation among the wealthy
Thought Leaders

IRS is using $60B funding boost to ramp up use of technology to collect taxes — not just hiring more enforcement agents

After a decade of underfunding, the Internal Revenue Agency is receiving a cash injection, similar to the reinvestment in the CRA by the Trudeau government
Thought Leaders

Benefits of paperless processing for taxpayers: Lessons for CRA from the IRS

Canadian taxpayers will benefit if the CRA follows the IRS in the paperless processing of income tax returns but not at the expense of customer service
Thought Leaders

Challenges to free trade reveal a big change in conservative ideology

A shift in conservative ideology towards protectionism, not free trade, is not new in Canada and could have profound effects for business leaders such as CPAs
Thought Leaders

The shift to working from home will be difficult to reverse

White collar workers, including managers and executives, prefer to work from home. Employers now face the challenge of accommodation and inequities