Ethics

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

Shades of Grey
December 1, 2009 - Institute of Chartered Accountants of Scotland

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.

Report

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OECD Principles for Integrity in Public Procurement
January 1, 2009 - Organisation for Economic Co-operation and Development

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.

codes of conduct; Guidance

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What do you do Now? Ethical Issues Encountered by Chartered Accountants
January 1, 2008 - Institute of Chartered Accountants of Scotland

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.

ethical dilemmas; Report

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Defining and Developing an Effective Code of Conduct for Organizations
May 31, 2007 - IFAC

Provides principles-based guidance to assist professional accountants and their organizations in developing and implementing a code of conduct in a values-based culture.

codes of conduct; Guidance

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20 Questions Directors Should Ask about Codes of Conduct
October 1, 2005 - CPA Canada

Provides suggested questions for directors to ask their CEO, senior management, and professional advisors—and themselves. Directors and CEOs will find it useful in assessing their present approach to formulating or revising Codes of Conduct and to overseeing the implementation of these codes throughout organizations for which they are responsible.

codes of conduct; Guidance

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UN Global Compact's Ten Principles
October 1, 2004 - United Nations Global Compact

The UN Global Compact's ten principles in the areas of human rights, labor, the environment, and anti-corruption enjoy universal consensus and are derived from the Universal Declaration of Human Rights; the International Labour Organization's Declaration on Fundamental Principles and Rights at Work; the Rio Declaration on Environment and Development; and the United Nations Convention Against Corruption. The UN Global Compact asks companies to embrace, support and enact, within their sphere of influence, a set of core values in the areas of human rights, labor standards, the environment, and anti-corruption.

Framework

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CPA Australia Ethics Resource Center
CPA Australia

Provides access to fact sheets, guidelines, and eBooks to help accounting professionals to gain an understanding of ethics in the workplace.

ethical dilemmas; professional codes of ethics; Resource center/website

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