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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
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Executive Summary of Ken McPhail Report
July 7, 2014 - Institute of Chartered Accountants of ScotlandThis report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
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Shades of Grey
December 1, 2009 - Institute of Chartered Accountants of ScotlandThis report includes a number of topical case studies designed to raise discussion amongst members and to further embed ethical values and thinking into the day to day work of Chartered Accountants.
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What do you do Now? Ethical Issues Encountered by Chartered Accountants
January 1, 2008 - Institute of Chartered Accountants of ScotlandThe objective of the report is to bring ethical problems to life and to encourage debate and understanding of such issues rather than providing definitive answers.
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ICAS Regulation and Ethics Resource Center
Institute of Chartered Accountants of ScotlandA web page that provides access to ethics-related publications and case studies related to ethical dilemmas.
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July 22, 2014 - London Evening Standard
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