This year's Articles of Merit includes 10 previously published articles that were selected by the IFAC Professional Accountants in Business Committee as part of its annual Articles of Merit Award Program for Distinguished Contribution to Management Accounting.

The winning article for 2005 is "Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable" by Carol Adams and Ambika Zutshi, first published in CPA Australia's Australian Accounting Review. The article examines the pressure for organizations to report on corporate social responsibility, discusses problems with many current reporting practices, and identifies benefits from corporate social responsibility and reporting.

Other articles of outstanding merit were first published in Journals of the American Institute of Certified Public Accountants, Chartered Institute of Management Accountants (U.K.), CMA Canada, CPA Australia, Institute of Chartered Accountants in England and Wales, and Koninklijk Nederlands Instituut van Registeraccountants (Netherlands). The full article list is below.

The free download of Articles of Merit: 2005 is available from the IFAC online bookstore: http://www.ifac.org/Store/Details.tmpl?SID=112256087332064

The 10 articles are:

"Corporate Social Responsibility: Why Business Should Act Responsibly and Be Accountable"
Carol Adams and Ambika Zutshi
Australian Accounting Review, CPA Australia

"Enterprising Views of Risk Management"
Russ Banham
Journal of Accountancy, American Institute of Certified Public Accountants

"How Finance Can Help Move CSR up the Agenda"
Iona Hill
Finance & Management, Institute of Chartered Accountants in England and Wales

"Responsible Hands: A Director’s Guide to Risk and Its Management"
Anthony A. Atkinson, and Alan Webb
CMA Management, CMA Canada

"Performance Measurement Systems for Corporate Sustainability"
Lineke Sneller
Management Control & Accounting, Royal NIVRA, The Netherlands

"Scorecard Support"
Larry B. Weinstein and Joseph F. Castellano
CMA Management, CMA Canada

"Can Your Board Really Cope with Risk?"
Bill Weinstein, Keith Blacker, and Roger Mills
Finance & Management, Institute of Chartered Accountants in England and Wales

"When Our Chip Comes In"
Gavin Reid and Julia Smith
Financial Management, Chartered Institute of Management Accountants

"PPPs: Nature, Development and Unanswered Questions"
Jane Broadbent and Richard Laughlin
Australian Accounting Review, CPA Australia

"Ensuring the Transfer Price is Right"
Simon Templar
Finance & Management, Institute of Chartered Accountants in England and Wales