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Home › Global Knowledge Gateway › Ethics

Global Knowledge Gateway

Ethics

 

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. See the full overview.

 

New—and Important—Role for Professional Accountants in Assessing Human Rights Risk

by Tanya Barman, Associate Director, Ethics, Chartered Institute of Management Accountants | July 21, 2016

The intersection of human rights and business is an important emerging area that no business can afford to ignore, and assessing and addressing potential risk is clearly also a role for the professional accountant .

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Preparing for Ethical Challenges in Your Career

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  • Latest Articles

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    Learning from the Pioneers—New Corporate Insights on Integrated Reporting
    by Yen-pei Chen, Corporate Reporting and Tax Manager. Professional Insights, ACCA | April 20, 2018

    Good practice examples and key challenges identified from a review of integrated reports, survey data and interviews with experts. 

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    Indian Railways Right on Track for Accrual Accounting
    by Atul Kumar Gupta, Central Council Member, ICAI and Director of ICAI—ARF | April 20, 2018

    Governments across the globe are placing greater emphasis on the efficiency and transparency in public spending for the ultimate good of the end-user.

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    by Johnny Yong, Technical Manager, Global Accountancy Profession Support, IFAC and Mats Olsson, Partner, Adrian & Partners AB | April 17, 2018

    The IFAC SMP Committee has recently organized a break-out session that focused on how SMPs can diversify into business advisory and consultancy services by looking at what niche market to consider and how to leverage technology and networks...

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    Assessing and Improving Professional Accountants’ Ethical Capability
    by Dr Cristina Neesham, Senior Lecturer, Philosophy and Ethics in Management and Organisation, Department of Management and Marketing, Swinburne University of Technology and Associate Professor Eva Tsahuridu, Industry Fellow, School of Accounting, RMIT University | April 17, 2018

    Professional accountants are regularly confronted with ethical choices and moral dilemmas in the course of their professional activities—a recent Australian study sheds light on the persistent ethical conflicts, tensions, and pressures that...

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    How Management Contributes to Audit Quality
    by Taryn Abate, CPA, CA, CPA, Director, Audit & Assurance, Research, Guidance and Support, CPA Canada | April 9, 2018

    What is management’s role in the audit process? Can managers do more to influence audit quality? CPA Canada and FEI Canada examine.

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