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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
Recent business scandals and corporate collapses have brought calls for better business ethics, more training in ethics, and further regulation. But ethics in business are intrinsically part of every business decision – they begin in the boardroom.
This tool will give you an overview of the CIMA Code of Ethics, the importance of ethics in the workplace, and how ethical considerations may appear in the CIMA exams. The material in this tool draws from past exam papers and information in the Code. The tool also refers you to other sources of information on the CIMA website and elsewhere, to deepen your learning and understanding.
How to Become One of the World’s Most Ethical Companies
March 31, 2014 - CGMA Magazine
This article provides insights into the characteristics of companies with successful ethical cultures that are driven by management.
This article provides a case example of corruption and related ethical issues at Alcoa.
Explains the revised AICPA Code of Professional Conduct adopted in January 2014.
One of the first research studies empirically tests potential reasons why firm leaders and non-leaders - or professional staff - can have contrasting perspectives of the firm's ethical environment.
Assistance for professional accountants looking to develop or enhance their organization's codes fo conduct; guidance is applicable to public, private, and non-for-profit sectors.
December 19, 2014 - The Accountant
December 15, 2014 - AllAfrica.com
December 14, 2014 - The Globe and Mail
December 10, 2014 - Association of Chartered Certified Accountants
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