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

Business Ethics and Anti-Corruption
January 28, 2015 - Norton Rose Fulbright

Practical steps and pointers

ethics and culture; Article

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The Role of Ethics in Small Businesses Must Take Centre Stage
January 9, 2015 - AAT

In a society that has become increasingly sceptical about the behaviour of commercial organisations, the success of small businesses depends on their ability to build relationships of trust with customers, employers, suppliers and the wider community. Ethics is fast becoming an essential aspect of business in the modern world.

codes of conduct; Article

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Culture vs Regulation: What is Needed to Improve Ethics in Finance?
December 10, 2014 - Association of Chartered Certified Accountants

This paper examines the respective roles of the regulator and of culture in increasing ethical behaviour in finance, and the need to address dysfunctional finance market and behaviour since the financial crisis

ethics and culture; Document

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Executive to Whistleblower: “Don’t Give Me That Ethics Crap!”
November 24, 2014 - Association of Certified Fraud Examiners

Robert Church, CFE, FCPA, CVA, Director of Healthcare Investigations at Forensic Strategic Solutions, talks about a fraud scheme that took place at DaVita Healthcare Partners in Colorado.

Audio

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FEE Survey on the PIE Definitions Applicable in European Countries
November 7, 2014 - Fédération des Experts-comptables Européens – Federation of European Accountants

FEE conducted a survey on the definitions of Public Interest Entities (PIE) applicable in Europe. The outcome of this survey is shared in the below document.

Document

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CGMA Briefing Ethical Performance: Driving Value from an Ethical Culture
November 6, 2014 - Chartered Global Management Accountant

What motivates your organisation to embed ethical standards

Report

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Ethical Performance Moves Up on the Corporate Agenda
November 3, 2014 - CGMA Magazine

Ethical performance is an increasingly important consideration for companies, according to new CGMA research. Although the majority of companies have an established policy on ethical conduct, many fail to effectively communicate it to their staff.

Article

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