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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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Find out and learn how to navigate through and resolve an ethical dilemma from IMA’s Ethics Series: Web of Deception.
Access ethics articles & resources from the Institute of Management Accountants Ethics Center.
In April 2014 CIMA and St Paul’s Institute jointly hosted an event which looked at the importance of leading by example rather than relying on written policies and rules.
This explores what business ethics means for small to medium-sized business enterprises and how they can introduce and support high standards of business practice.
This provides resources and support to draw up an ethical code or policy document. The guide also directs to resources which helps address what else can be done to embed ethical values and make the code effective.
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.
January 21, 2015 - Accounting Web
January 15, 2015 - Professional Standards
January 15, 2015 - International Ethics Standards Board for Accountants
January 14, 2015 - ACCA Insights
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