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Facing page: (top left) James Barnett, University of Waterloo; (top right) Timothy Daus, executive director of the Canadian Federation of Business School Deans; (bottom) Merridee Bujaki, Carleton University’s Sprott School of Business This page:


(right) Glenn Feltham, Northern Alberta Institute of Technology; (bottom) Fred Phillips, University of Saskatchewan’s Edwards School of Business


look at how that information is used, how it influences decision- making, how it is incorporated into stock market results, where accounting standards need to be changed or updated.” Bujaki is an associate professor at the Sprott School of Busi-


ness at Ottawa’s Carleton University, where she has done re- search in a variety of areas. One of her projects has been delving into the accounting history of the Rideau Canal, which holds important lessons about infrastructure development today. “There are interesting issues around the political processes in


explore ideas and to evolve in terms of the cognitive understand- ing of that profession. There can be some really valuable cross- fertilization that takes place when we encourage forums where academics and practitioners can talk to each other.” As an example, she says research can answer key questions surrounding the auditing process. How is professional judg- ment developed? How can that judgment be influenced, perhaps in an inappropriate way? How does an auditor go about maintaining independence? “There’s also a lot of research that looks at the impact of financial reporting,” she says. “The academic can take a critical


terms of decision-making that often involve some of the accounting,” she says. “For instance, there is oſten a discussion that takes place over the cost versus benefit of those infrastruc- ture projects.” She has found that arguments used 200 years ago in the canal debate are very similar to those used today. She is now focusing on the dynamics of cost overruns in the Rideau Canal setting. Bujaki is also part of a team looking at how gender and diver-


sity are portrayed on the recruitment websites of Canada’s eight largest accounting firms. “We’ve found almost exact parity in terms of men and women


in the photographs, but we did note an underrepresentation of certain racial and ethnic backgrounds,” she says of the research. “There’s an underlying message that I’m not sure firms think about deliberately. But it does impact the attractiveness of the


JANUARY/FEBRUARY 2016 | CPA MAGAZINE | 29


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