Draft Non-Profit Accounting Guidance – potential danger for NPOs?
In November 2022 the IFR4NPO initiative released the first exposure draft (ED) of the proposed International Non-Profit Accounting Guidance – INPAG. This guidance, when issued, will have a significant impact on reporting in the not for profit (NPO) sector.
Theory of a world wide administration: Kim Robinson’s “Ministry for the Future”
Climate change requires joint and coordinated action from humankind. For this to happen, we need a global administration. However, not only is a capable global administration completely absent, it even seems “unthinkable” that such a structure could be formed.
ISA 230 Audit Documentation
International Standards of Auditing (ISA) are globally recognized principles and guidelines for conducting an audit and are intended to enhance the quality and consistency of auditing practices across the world. ISAs are issued by the International Auditing and Assurance Standards Board (IAASB).
CPE: Audit Sampling
The CPE (Continuous Professional Education) course provides a practical approach to audit sampling in accordance with audit standards. It will help auditors efficiently organize the audit and document the results of their audit work
General Theory of Administration
The original title of the manuscript was “General Theory of Administration”. Now, roughly 60 years after writing Luhmann’s book is published under the title “Borders of Administration”. Frank Fabel will review the book. Is it suitable as a “General Theory” for us?
Bureaucratic Practices and Professional Expertise in Colonial and Postcolonial Contexts (18th-20th centuries)
This summer school, organized in collaboration with colleagues from Cheick Anta Diop University in Dakar, ONECCA, and the Centre Marc Bloch in Berlin, aims to create a space for meeting, dialogue, and research training between African and European students and young researchers.