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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
From Strategic Finance magazine, evaluation of three high-profile examples of companies with poor tone at the top—Groupon, Chesapeake Energy, and Enron.
This study aims to examine the relationship between four character strengths—integrity, bravery, perspective, and social intelligence—and the performance evaluations of top-level executives and middle managers in the same organizations.
A Discussion Report that argues "tone at the top" is one of the most important topics for improving the effectiveness of an organization. It also shows how accountants can play a role in establishing tone at the top.
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 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.
October 16, 2014 - Economia
October 15, 2014 - Economia
October 9, 2014 - Fédération des Experts-comptables Européens
October 3, 2014 - Accountancy SA
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