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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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This report is part of a broader process of ethical reflection and review being undertaken by The Institute of Chartered Accountants of Scotland
This 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.
The 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.
A web page that provides access to ethics-related publications and case studies related to ethical dilemmas.
July 15, 2014 - Reuters
July 15, 2014 - International Ethics Standards Board for Accountants
July 10, 2014 - In the Black
July 10, 2014 - Business Times
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