Financial views and comment

Double dippin'

Melanie SternPerhaps we’ll just have to put up with the odd double dip now and then

Collaboration between finance and IT

Robert JaquesAs the age of austerity dawns, the struggle for power between FD and CIO could ebb away

Comment articles

A sensible approach to pensions

Linking public sector pensions to CPI rather than RPI is good politics, but can make for very bad economics

The balance of scepticism in auditing

If auditing is to be more effective, a balance needs to be struck between accepting and challenging information

The future of financial reporting

As regulators ponder their own futures, FDs simply wash their hands of the confused reporting bluster they spew

Guest column: Going undercover on the shop floor

Going undercover on the shop floor opened one FD’s eyes to what was really going on with the business and its staff

Slowing growth raises double-dip recession fears

Growth prospects have worsened. Can a second downturn be averted?

• Editor's letter: Murder on Whitehall

• The Non-executive: Addressing the cause of share price slides will boost shareholder value

• Corporate Governance: Useful audit reports hampered by vested interests

• Economics: Clear vision and will from the government are vital to stability

• IT Strategy: Business reporting language iXBRL must not be ignored

• The Macro View: Sovereign debt threatens worsening banking crisis

• Guest Column: The role of charitable bonds in good corporate social responsibility

• Editor's Letter: Two's a crowd?

• Guest Column: Why tackling the public sector deficit is a necessary evil

• The Macro View: Cost of euro currency stability – an eyewatering €750bn?

• IT Strategy: Government departments face heavy fines for serious data breaches

• Corporate Governance: Does governance exist in a world of short-term investment?

• Economics: Can the coalition government overcome its considerable challenges?

• Accounting: Examining the role of statutory audit

• Editor's Letter: Pay the bearer

• The Non-executive: Understanding the role of the audit committee chair

• The Macro View: Growth may prove fleeting

• Guest Column: Optimising shareholder value

• IT Strategy: Internet revolution fodder for new cyber threats

• Economics: The devil is in the detail – or absence of it

• Corporate Governance: Repo accounting and the pressure to massage figures

• Editor's Letter: Change. Go with it

• The Macro View: Politics sustain sovereign risks

• IT Strategy: It's time the IT professionals got qualified

• Economics: It will take more than a General Election to tackle the UK's fiscal deficit

• Accounting: When annual reports communicate complexity with simplicity

• Guest Column: Refocusing the finance function to deliver business objectives

• Corporate Governance: The miscommunication between business and politics

• Editor's Letter: Extracurricular activities

• Guest Column: Charities could benefit from the experience of FD volunteers