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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 course addresses the importance of ethics, integrity and sound professional conduct
This Guidebook is intended to make the European Audit Reform more accessible to you by helping you understand the main changes in the Directive and Regulation.
Does the remuneration structure favour growth over ethical behaviour? What should an organisation be doing to reward an ethical culture?
Way to think about how to implement and measure the effectiveness of your company’s compliance and ethics program is to seek answers to the following three questions
AAT Code of Professional Ethics.
This report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
Accountants generally want to do the right thing. However, in the real world, whistleblowing often creates a dilemma.
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