The consultant´s journey

Bringing Theory to Practice - By books, articles, research and lectures

Category: Malaysia

Celebrating One Year

World map Världskarta

Today I celebrate my first year blogging with ”The Consultant’s Journey” – And what a journey it has been!

World Communication

Some of the topics are general enough to get readers from multiple countries, which I appreciate a lot. I see a pattern of increasing global reading each time I participate in a group discussion, showing the power of global internet communication, but also when posting about general applicable matters such as harmonization or materiality (see more at the bottom of this post!).

State counting

OK, I’ll confess. I’m collecting states. I guess it’s because of the nature of my profession.

Economy is a world wide matter, especially since accounting developed to be globally harmonized for large and listed entities. That’s not the case for small or medium-sized entities (SME). Harmonizing accounting regulations for SME is therefore one of my big concerns. Within the EU, however, we do have harmonization also for SME, and I’m looking forward to a similar development within the ASEAN Economic Community (AEC).

This first year of the blog have seen visitors from the following 33 countries.

Asia (10 of 48 states)

  • ASEAN (6 of 10 member states)
    • Indonesia
    • Malaysia
    • Myanmar (Burma)
    • Phillipines
    • Singapore
    • Thailand – My new home country
  • …and the rest of Asia (4 of 38 states)
    • Bangladesh
    • Pakistan
    • Russia
    • Turkey

Europe (16 of 44 states)

  • EU (14 of 28 member states)
    • Belgium
    • Denmark
    • Finland
    • France
    • Germany
    • United Kingdom
    • Ireland
    • Italy
    • Lithuania
    • Netherlands
    • Poland
    • Romania
    • Spain
    • Sweden – My country of origin
  • …and the rest of Europe (2 of 16 states)
    • Norway
    • Switzerland

North America (2 of 23 states)

  • Canada
  • USA, Puerto Rico

South America (2 of 12 states)

  • Brazil
  • Colombia

Oceania (1 of 14 states)

  • Australia

Africa (2 of 55 states)

  • South Africa
  • Uganda

Antarctic (0 states) – I only wanted my list of continents to be complete 🙂

So where did most of my visitors come from? Sweden, not surprisingly, since I lived there for 58 of my so far 59 years. And on third place we find Thailand, also natural since I have a lot of connections here. But on second place, squeezing in between Sweden and Thailand, we find USA!

To all of you who visit this blog, a big Thank You 🙂


Which post had the most visitors then? The winner is…

Is there Audit Harmonization in Europe? (July 13, 2016)

The subject relates to all EU member states and three related states, but this post also got attention from other parts of the world, such as USA.

The following posts were the runner-ups.

2. Lecture on Performance and Income Planning (December 3, 2015)

3. Strengthening the Materiality Principle (March 5, 2016)

I should add that many people also read and comment my posts in this blog on LinkedIn and Facebook, based on the extracts I publish there. That spread makes the impact so much greater.

All this encouragement makes it doubtless that I’ll sure continue blogging and developing better and more useful content. See you in my next post!

Comment and follow

Do you have opinions on this post?

You’re welcome to comment my blog,
and please feel free to sign up as follower

Meeting ASEAN CSR Network


ASEAN CSR Network: Mr. Thomas Thomas and Mr. Jerry Bernas meeting Mr. Peter Berg
ASEAN CSR Network: Mr Thomas Thomas, Mr Jerry Bernas and myself

Last week representatives of ASEAN CSR Network  (ACN) had the kindness to receive me at their office in Singapore.

Operation of ACN

ACN was established 2011 with support from ASEAN Foundation and Japan-ASEAN Solidarity Fund (JASF). ACN says on its web site that ”Promoting Corporate Social Responsibility (CSR)’ is identified as an integral strategy in ensuring sustainable and inclusive socio-economic development in ASEAN”, based on blueprint signed by the heads of all ASEAN member states.

The mission of ACN is ”To promote and enable responsible business conduct in ASEAN to achieve sustainable, equitable and inclusive social, environmental and economic development”.

Represented member states

So far business organisations from seven of the ten member states in ASEAN are represented in ACN, namely founding organisations from Indonesia, Malaysia, Philippines, Singapore and Thailand and participating organisations from Myanmar and Viet Nam.

A short-term priority is to achieve representation from all the member states, where today Cambodia, Laos and Brunei Darussalam are missing.

The meeting

Our meeting originated from a recommendation to me by the Swedish Development Cooperation (SIDA) after a meeting we had at the Swedish Embassy in Bangkok, see my post Meeting SIDA from December 3, 2015.

Mr Jerry Bernas, Programme Director at the ACN secretariat, hosted the meeting which took place on February 2 in their Singapore office after a month of planning. He generously told me about their experiences of working at regional and national level. He is himself a Philippine national, although located at the Singapore office, and could as such combine the regional work with national contacts when needed.

Later Mr Thomas Thomas, Chief Executive Officer of the ACN secretariat and a Singapore national, joined us. He was found to have impressive detail knowledge about the accounting world, although he’s presently not working in the area.

Mr Jerry Bernas and Mr Thomas Thomas gave me plenty of information about their work and also gave me an opportunity to present myself and my expertise.

The need for harmonized accounting for SME

I presented my view of the need of harmonized accounting regulations for small and medium sized enterprises (SME) within ASEAN, in the wake of launching the ASEAN Economic Community (AEC) 2015. I believe this area is often neglected and rests in the shadow of implementing regulations for large and listed enterprises. However, the SME represents a huge number of entrepreneurs and enterprises so very much is to be gained by supporting them with suitable and simplified regulations.

There are several connections to CSR, such as increased possibilities of digital accounting and increased development of digital communication between entrepreneurs and authorities. Digitalisation in theses areas can reduce paper use, which is of environmental interest and supports sustainability. Digital contacts with the authorities can also reduce bureaucracy and prevent unforeseen effects of personal variations in official decisions .

There is also a CSR angle in an easier understood linkage between accounting and taxation for SME, enabling them to pay their share without too heavy administrative and bureaucratic burdens. This also increases the possibility of foreseen official decisions without personal variations.

Thank you

We discussed possible touchpoints between us before Mr Thomas Thomas had to leave.

Mr Jerry Bernas concluded the meeting by whishes of keeping in touch. I thank you both for your willingness to spend this time with me!


You’re welcome to comment my blog,
and please feel free to sign up as follower

International Mobile Operator Telenor’s Most Lucrative Market is… Thailand


Mobile Market and Accounting

Mobile market in ASEAN is developing fast, and with the big populations of the member states there’s always a question of huge numbers. And what’s that got to do with accounting?

We’ve already seen for some years a shift of focus in western countries such as Sweden, from computers to mobiles. This shift has pushed manufacturers of accounting and analysing software, banking services etc to develop products for mobiles to an increasing extent. Above all, the younger entrepreneurs demands access to accounting and other business matters in their mobiles, rather than in a clumsy computer.

I see a close connection between developing accounting standards for SME within ASEAN and adjusting from start for digital performance based on mobile technique, since smart phones nowadays are widely spread among Asian people, probably to a much higher extent than owning a computer.

All this makes news from an international operator such as Telenor highly interesting.

Telenor sees great possibilities

Telenor is one of the world’s major mobile operators with close to 200 million subscribers in 13 markets. Telenor is majority-owned by the Norwegian state, but half of the revenue comes from Asia and the largest revenue from a single market comes from Thailand – more than 14 % of the total revenue. The prospects is understandable in the perspective of following numbers.

Telenor operates in Thailand by a majority ownership in the Thai mobile operator DTAC, which is the second largest operator in the country with 25 million subscribers of a population of 68 million. DTAC provides both 3G and 4G.

Within the ASEAN Community Telenor operates, apart from Thailand, also in Malaysia (DiGi) and Myanmar (Telenor).

DiGi is the third largest operator in Malaysia with 12 million subscribers of a population of 30 million. DiGi provides both 3G and 4G, and has Malaysia’s widest network of 4G.

In Myanmar Telenor also have 12 million subscribers of a population of 54 million, but there’s no ranking yet for this new market. Telenor provides 2G and 3G in Myanmar initially.

For each country the number of subscribers applies to the third quarter of 2015, and the population sizes applies to 2015.

Digitalized administration

The background described above shows good conditions for developing and providing digital services connected to business administration, including accounting and reporting. Will the ASEAN legislators make use of this?


Bangkok Post 2016-01-09: Telenor maintains Thai ties

Telenor: Webpage

World Population Review: Country Populations 2015

2016-01-22 5 Foto Mobilanvändare thLEGE71Z4


January 24, 2016

Mr. Marcus Adaktusson, Head of Communication Asia, commented to me yesterday that Norway “…is still the largest market for Telenor in terms of revenues (some 20 %)”. Bangkok Post has changed the related article’s wording from “the largest proportion” to “a large proportion” regarding Thailand’s contribution to Telenor.

The correction does, however, not change the interesting core message of neither the Bangkok Post article or this post!

Peter Berg, the blog author

Teaching at HeidelbergCement / Utbildning hos HeidelbergCement

EN: Last Monday October 19 I had the pleasure of meeting a group of economists at HeidelbergCement in Liljeholmen, Stockholm.

HeidelbergCement is one of the world’s largest manufacturers of building materials and employs some 45,500 people in more than 40 countries. I met their economists who are working with the subsidiaries in Sweden and Norway. Swedish subsidiaries are companies as Abetong, Betongindustri, Cementa and Jehander, well known to many Swedes. Within ASEAN they have subsidiaries in Indonesia, Malaysia and Singapore.

HeidelbergCement ordered from Wolters Kluwer an introduction to and training in the software Bokslut, for the financial statements they produce for a large number of companies in the group every year. They also needed a technique for implementing their German chart of accounts into the Swedish reporting structure.

I’m proud to be hired by Wolters Kluwer as the teacher of the day at HeidelbergCement and thanks both parties for an interesting experience!

HeidelbergCement worldwide

HeidelbergCement Sweden

HeidelbergCement Norway

SW: I måndags den 19 oktober hade jag nöjet att träffa en grupp ekonomer hos HeidelbergCement i Liljeholmen, Stockholm.

HeidelbergCement är en av världens största producenter av byggmaterial, med cirka 45 500 anställda i fler än 40 länder. Jag träffade deras ekonomer som arbetar med dotterföretagen i Sverige och Norge. Svenska dotterbolag är företag som Abetong, Betongindustri, Cementa och Jehander, välkända för många svenskar. Inom ASEAN finns dotterbolag i Indonesien, Malaysia och Singapore.

HeidelbergCement beställde av Wolters Kluwer en introduktion och träning i programvaran Bokslut, för att upprätta årsredovisningarna de producerar i stort antal för företagen i gruppen varje år. De behövde också ett tillvägagångssätt för att få in den tyska kontoplanen i den svenska rapportstrukturen.

Jag är stolt över att Wolters Kluwer anlitade mig som lärare för dagen hos HeidelbergCement och tackar båda parterna för en intressant erfarenhet!