Final answer:
The OECD and IMF directly affect the environment CPAs work in by setting policies that influence accounting practices. The United Nations and WTO contribute indirectly through environmental policies that can affect financial reporting and corporate responsibility.
Step-by-step explanation:
The environment in which CPAs (Certified Public Accountants) work is affected by various organizations that set standards and policies influencing global financial and economic practices. Among these organizations, the Organization for Economic Cooperation and Development (OECD) has a significant impact. The OECD issues guidelines and policies that affect economic and tax matters, which CPAs must understand and adhere to.
Additionally, the International Monetary Fund (IMF) also influences the CPA environment through its role in stabilizing international markets, providing advice on fiscal policy, and offering financial support to countries, which can have a ripple effect on accounting practices. Organizations like the World Health Organization (WHO) and the United Nations Educational, Scientific and Cultural Organization (UNESCO) may have less direct impact on CPAs, but their initiatives can influence the broader economic and social policies that indirectly affect the accounting industry.
Environmental organizations contribute to shaping the values that influence consumer and corporate behavior. The United Nations sponsors treaties related to environmental issues that can affect financial reporting and corporate social responsibility, which are areas of concern for CPAs. Moreover, environmental agreements signed by countries and the increasing environmental awareness of the World Trade Organization (WTO) can lead to regulations that CPAs need to consider in reporting and advisory roles.