This infographic was the easiest to create, as it connects closely to my own PhD research and subsequent workshops.
What I find most intriguing is the diversity of professional perceptions around accounting decisions.
What one person considers a clear no-go or even unethical, another may find perfectly acceptable.
When we think about reporting choices, we often imagine active interventions — but sometimes, doing nothing is a conscious choice to influence results.
Everyone makes their own judgments. The real value lies in the discussion — exploring accounting decisions from different perspectives.
👉 How do you keep yourself sharp when making reporting choices?