Ethics

Ethics in action: Misleading reporting

What’s a management accountant to do when faced with pressure to fudge the numbers?

Why you should always report fraud

Even aside from ethical considerations, the practical cost of not doing so can be high.

New Code of Ethics is true to CIMA’s core principles

CIMA’s new Code of Ethics aligns with the international code and is based on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.

A code that empowers

Gail Stirling, executive vice-president–Professional Standards & Conduct, Management Accounting at the Association of International Certified Professional Accountants and also CIMA’s secretary general, explains how the organisation’s Code of Ethics will continue to help members.

Driving ethical behaviour in a global organisation

Liban Jama, a partner in EY’s forensic and integrity services, explains how to drive ethical behaviour in a global organisation.

A tool to strengthen the supply chain

This free toolkit helps companies employ effective strategies to promote ethical practices within their supply chain.

The countries with the cleanest reputations

Nordic states are among the countries with the lowest perceived levels of public sector corruption, Transparency International’s latest list shows.

Managers’ quandary: Ethics or targets?

Surveys find that managers often face pressure from above and below, making ethical behaviour a secondary priority.

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How to hire an ethical hacker

Rob Goldberg, a principal at Deloitte, offers advice on why companies should hire an ethical hacker and how such a hacker can bolster cybersecurity.

Ethical implications of artificial intelligence

Executives must consider ethical matters related to AI and machine learning, such as algorithm bias and societal impact.

The shifting shape of ethics

CFOs from around the world discuss ethics and the future.

The drivers of ethical culture

As culture rises up the business agenda, organisations must assess the strength of key cultural drivers that underpin responsible decision-making.

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How to manage for ethics

Research shows that ethical standards can be malleable based on situation, workload, and even time of day.

Building ethical culture falls under CFO’s remit

CFOs discuss why and how they are helping to build an ethical culture throughout their organisations.

New international code clarifies ethics issues

The International Ethics Standards Board for Accountants released a new Code of Ethics that is designed to provide clear guidance about how accountants should deal with ethics and independence issues.

Institute news

Get updates on issues affecting the profession and your membership.

Institute news

Get updates on issues affecting the profession and your membership.

The gold standard

As he moves through his two-year term as chair of CIMA’s Professional Standards Committee (PSC), Bob Beedham talks about ethics and professionalism.

Ethics

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