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Background Non-Whites are more likely to suffer from cognitive impairment and complications of atrial fibrillation (AF) than Whites, though Whites are more likely to be diagnosed with AF. We examined whether non-Whites with AF are biologically older than Whites with AF and whether accelerated biological aging is associated with cognitive functioning. Methods We used baseline data from the ongoing Systematic Assessment of Geriatric Elements in Atrial Fibrillation prospective cohort study, collected 2016–2020 across ambulatory care practices in Massachusetts and Georgia. Of 1244 enrolled, 974 participants with full biological data were included in the present analysis. Accelerated aging (AccA) was calculated based on a combination of biomarkers associated with age and physiological “wear and tear.” Findings The main outcome was score on Montreal Cognitive Assessment (MoCA). Non-Whites had 2.9 years more AccA than Whites and higher AccA was associated with a lower MoCA score among both Whites (-0.06, 95% CI: -0.10, -0.03) and non-Whites (-0.14, 95% CI: -0.27, 0.02). This association was significantly greater among non-whites (-0.11, 95% CI: -0.20, -0.01). Interpretation Non-White AF patients are functionally “older” than their White counterparts and experience a stronger deleterious association between AccA and cognition. These findings underscore the importance of taking functional age into account when treating patients with AF, particularly non-White patients, to enhance treatment and improve AF outcomes. Funding The SAGE-AF study is supported by Grant R01HL126911 from the National Heart, Lung, and Blood Institute (NHLBI).

This study investigates the costs and benefits of digital reporting by small companies in the UK. The evidence is taken from an online survey of 343 ACCA members in the UK. As hypothesised, our results concerning the costs show a significant positive association between digital reporting and the company having the technological competence and also having support for this innovation from top management. As predicted, we find a significant negative association between digital reporting and the complexity of the process, and the cost of technology. With regard to the benefits, we find evidence of a significant positive association between digital reporting and benefits to filers and also to those using the digital corporate data provided. The latter association is mediated by the digital search and data services provided by Companies House. This study contributes to the emerging literature on this topic by identifying the actual costs and benefits of digital reporting to small companies in the UK and extending the theoretical model based on the diffusion of innovation theory and technology-organization-environment framework. The results should be of interest to the directors of small companies and their accountants, policy makers seeking to reduce the administrative burdens on smaller entities in the UK and to regulators in other jurisdictions planning for digital reporting initiatives.

This paper extends the ACCA/BAA Distinguished Academic 1999 Lecture, which I gave at the BAA 2000 Conference at the University of Exeter in April 2000. It uses a general perspective to look at the theoretical bases for the Accounting Standards Board’s Statement of Principles. It suggests that ASB’s perceived aims of basing accounting on what it sees as ‘good’ theory in a transparent way are generally supported by research findings. The adoption of the economic perspective is said to place the Accounting Standards Board somewhat on the side of angels, when considered from a research perspective, but problems with this approach are also considered. There are major problems yet to be solved and which require further research. For example, further work is required to develop measurement within the Statement and to consider the major problems which presently seem to plague the measurement area. This is one area where those who refer to practice, who are labelled trolls here because they share the mischievous but moderate malice of trolls, may make an important contribution to the further development of the Statement of Principles.

Publisher Summary This chapter describes the impact of accounting education on economic development in the Caribbean. The Barbados Institute of Chartered Accountants (ICAB) comprises persons who have obtained a professional qualification from any of the recognized overseas bodies, and five years of approved accountancy experience. The Council of ICAB issues practicing certificates to some of its members who satisfy certain prerequisites. ICAB was incorporated in 1971, and its membership has grown. The Institute of Chartered Accountants of Trinidad and Tobago (ICATT) were formed in 1970. Members, and, or graduates of the accountancy are eligible for admission to ICATT after a period of approved work experience. The membership comprises mainly of persons qualified with the ACCA. Unlike the other countries surveyed, many of its members are employed in government, and state enterprises. Many of the persons in Trinidad who have the ACCA qualification attended full-time courses in the United Kingdom sponsored by the government of Trinidad and Tobago.

Publisher Summary This chapter discusses the multientry multiexit accounting education. The accounting profession must draw on a widespread of talent of differing levels to satisfy private and public demands for those trained in this discipline. The professional accounting courses offered in institution are continually being reviewed and updated with the agreement of the relevant professional bodies. ACCA courses are offered on a full-time or day release basis, and CIMA courses on a day release basis only, thus catering to the full and part-time students alike. Graduate students wishing to attend the full-time ACCA course have experienced problems in obtaining education grants as the government cut back on its allocation of postgraduate grants. The portfolio of articulating accounting courses makes it possible for students of all ages and from many varied backgrounds to make the most of their potential and to achieve an accounting qualification relevant to their level of ability, from a certificate at HNC level, through HND and AAT exemption, and degree to the professional ACCA and CIMA qualifications.

Publisher Summary This chapter discusses the current developments and international influence of accounting in UK. For a country of 56 million people and measuring less than the size of Texas, the United Kingdom's six professional accountancy bodies with a total of 400,000 members and students worldwide may seem excessive. The six bodies are the Chartered Association of Certified Accountants (ACCA), the Chartered Institute of Management Accountants (CIMA), the Chartered Institute of Public Finance and Accountancy (CIPFA), the Institute of Chartered Accountants in England and Wales (ICAEW), the Institute of Chartered Accountants in Ireland (ICAI), and the Institute of Chartered Accountants of Scotland (ICAS). The statutory audit of companies is a right shared with members of the Chartered Association of Certified Accountants. A notable feature of the accountancy profession in the UK is the lack of any imposed structure on the way students study for the examinations. Of the six bodies, only the ICAS requires its students to enroll in courses organized by the Institute.