DO THE RIGHT THING: ETHICS AND THE CHARTERED ACCOUNTANT

Trust is a precious commodity in business. Here, Chartered Accountants Worldwide presents articles, reports and opinion pieces that explore ethics and consider how finance professionals can promote integrity, openness and transparency in their organisations.

For businesses today, doing the right thing has to be about more than mere lip service. High-profile scandals have brought the issue of ethics centre stage. Organisations must now do more than ever to rebuild trust by acting with transparency, following good practice, and leading with integrity. A good reputation is a hard-earned currency. But what does an ethical business look like? What models are there to follow? How are the standards established and maintained? And where can finance professionals play a role?

It’s fitting that Chartered Accountants Worldwide is exploring the theme of ethics in business: the accountancy profession first arose from the aftermath of failed joint-stock companies and the need for greater public scrutiny. Government, stakeholders and the public now expect more from business than just a focus on the bottom line, and profit at all costs. Armed with independence, professional scepticism and a questioning mindset, accountants are well placed to help the organisations they serve to foster an enduring culture that values ethics and doing good.

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