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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
This hypothetical case study highlights the issues related to non-disclosure at the corporate level that come to the attention of non-executive financial managers and controllers.
This tool provides links to resources to help professional accountants navigate ethical dilemmas and respond in a manner that upholds their professional standards.
This checklist is designed to provide organizations and individuals with an overview of how well ethical practices are embedded in the business.
March 26, 2015 - Association of Chartered Certified Accountants, Economic and Social Research Council
March 26, 2015 - Accounting Today
March 25, 2015 - Forbes
March 17, 2015 - Organisation for Economic Cooperation and Development
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