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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
Everything you need to know about whistleblowing and whistleblowers in a handy infographic!
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.
This paper summarises the discussions from a joint roundtable with the Institute of Directors Zambia, held in August at the 2013 Annual Business Conference in Livingstone.
Explains the revised AICPA Code of Professional Conduct adopted in January 2014.
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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