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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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Ethics case studies with situations & dilemmas faced by professional accountants.
Ethical standards for the accountancy profession are unique. It is not just dealing with matters of fact- that is, whether or not an accountant is actually behaving ethically; it is also about addressing public perception and expectations. Accountants play many public interest roles.
Accountants generally want to do the right thing. However, in the real world, whistleblowing often creates a dilemma.
A professional accountant need not be a criminal participant in a client’s illegal scheme to be liable for charges. If the professional accountant is unable to establish a reasonable defence, he is still at risk of being held liable for assisting a money laundering crime.
Established by ISCA to serve as a platform for raising awareness and discussing current ethical issues within the accountancy profession. It provides insights in the practical application of accounting and business ethics.
January 26, 2015 - The Guardian
January 21, 2015 - Accounting Web
January 15, 2015 - Professional Standards
January 15, 2015 - International Ethics Standards Board for Accountants
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