1.2  Guide to the Structure of This Book
This book is arranged into two sections following this initial
introduction.
Section One outlines in more detail over three chapters what we
believe the most pressing challenges are. Sustainability, the Triple
Bottom Line and Corporate Social Responsibility (CSR) are assessed in
Chapter 2, where the wider impact of businesses and governments on
society and the environment are discussed. Chapter 3 introduces the
challenges of a circular economy—where we discuss the new model
for our economic existence and the role of the accountant within that
model. The last chapter in this section, Chapter 4 looks at the advent
and progress of accounting technology. Here the proliferation of technology change is considered, Big Data, Cloud Computing, Artifcial
Intelligence and blockchain are explained and contextualised for the
accountant.
Section Two, consisting of fve further chapters, outlines accounting and business’ responses to these external environment challenges.
In Chapter 5 we cover ‘fair’ corporate tax strategies in the context
of being perceived as a good corporate citizen. We look at how corporate reporting has developed beyond the numbers in Chapter 6
to include narrative that underpins the broader strategic focus of the 
company. Developments in auditing, along with what is expected of the
audit function and the skills needed by future auditors are covered in
Chapter 7. Chapter 8 recognises how frms need to adapt their performance management systems to account for their many diverse priorities, and fnally Chapter 9 outlines how further skills development in
accounting can help individuals to adapt to the ever-changing business
environment, developing for example, ‘self-leadership’ skills.
Our concluding Chapter 10 brings many of these issues together as
we summarise—looking at the way forward for the accounting profession
beyond the numbers.