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Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More
Based on discussions between finance professionals from leading companies at CIMA roundtables, this discussion paper explore the context of finance function change in facilitating and driving management support with a particular regard to independence and objectivity.
The Guidelines provide voluntary principles and standards for responsible business conduct in areas such as employment and industrial relations, human rights, environment, information disclosure, combating bribery, consumer interests, science and technology, competition, and taxation.
Ethics and You
February 1, 2011 - Chartered Institute of Public Finance and Accountancy
A short guidance document to help make CIPFA’s Standard of Professional Practice on Ethics more accessible and relevant to members. It also includes ten case studies, covering various sectors and members at different stages of their careers.
This report includes a number of topical case studies designed to raise discussion amongst members and to further embed ethical values and thinking into the day to day work of Chartered Accountants.
Principles to promote good governance in the entire procurement cycle, from needs assessment to contract management. Also includes a checklist for implementing an integrity framework throughout the entire public procurement cycle and provides a map of risks that can help auditors prevent, as well as detect, fraud and corruption.
The objective of the report is to bring ethical problems to life and to encourage debate and understanding of such issues rather than providing definitive answers.
July 22, 2014 - London Evening Standard
July 15, 2014 - Reuters
July 15, 2014 - International Ethics Standards Board for Accountants
July 10, 2014 - In the Black
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