"We could be pretty unpopular"

Accountants were perhaps never destined to be popular, but the IASB's David Tweedie has no doubt that his personal unpopularity could actually snowball as the years go by. What on earth is he doing? By Alexander Campbell

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Next to the infamous Scotsman newspaper placard from 1991, which named him 'The most hated accountant in Britain', David Tweedie keeps a large empty space on his wall. "That's for 'Europe' and 'The World' when I get them," he explains.

As head of the UK Accounting Standards Board, he was responsible from 1990–2000 for improving the country's accounting rules after a spate of scandals, including Robert Maxwell's abuse of employee pension funds and the Polly Peck fraud. It was Tweedie's efforts to

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