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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
Watch these highlights from the CIMA and AICPA panel discussion 'The future of ethics' in association with The Accountant. Hosted by Nicola Maher, Editor, The Accountant, the expert panel including Jeff Kaye, Simon Webley, Brian Walsh, Nina Barakzai, Margaret Fowler, Professor Colin Fisher and Tanya Barman, discuss ethical culture, accounting for ethics, dilemmas, pressures and business issues.
This tool provides links to resources to help professional accountants navigate ethical dilemmas and respond in a manner that upholds their professional standards.
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.
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