(c) Institute of Chartered Accountants of Scotland. Contact ICAS for permission to reproduce this article., Ethics

ICAS publishes paper on organisational culture and values

By Ann Buttery, Head of Ethics, ICAS Policy Leadership As part of ICAS’ ‘The Power of One’ business ethics initiative, the ICAS Ethics Board has published the next in the series of papers on ethical leadership – Organisational culture and values. This ICAS paper recognises that corporate culture is an organisation’s guiding force; that successful… Read More ICAS publishes paper on organisational culture and values

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Careers, Ethics

Professional judgment: What it is and how to handle it

It may not be obvious, but we form judg­ment about almost everything: a friend or person, a property, a movie, etc. We usually form these views or judgments based on facts and complete information. The same applies in a professional environment. Professional standards issued by the Institute – Hong Kong Financial Report­ing Standards, Hong Kong… Read More Professional judgment: What it is and how to handle it

(c) Chartered Professional Accountants of Canada. Contact CPA Canada for permission to reproduce this article., Ethics

The new intolerance in the age of Trump

By Trevor Wilson Would Donald Trump’s infamous “locker-room banter” count as unacceptable workplace behaviour? As I was standing at an intersection recently, I glanced over at the pole on the corner and was greeted by a poster entitled “Dear White People.” It was an invitation to join the alt-right movement for those “sick of being… Read More The new intolerance in the age of Trump

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Ethics

Suspicious minds

By James Kelly The recent Wells Fargo scandal involving unauthorized bank accounts is one of many cautionary tales for business leaders. James Kelly examines how companies, and accounting professionals, can help create a secure corporate culture. Corporate fraud or misfeasance have wiped out more than HK$200 billion in market capitalization from the Hong Kong stock… Read More Suspicious minds

(c) The Chartered Professional Accountants of Canada. Contact CPA Canada for permission to reproduce this article., Ethics

But everyone’s doing it

By Karen Wensley How can we prevent people from interpreting “aspirational” goals as an invitation (or a directive) to cheat? One of the most common rationalizations for bad behaviour is the “standard practice” argument — everyone is doing it. It’s what my mother warned me against: “If all your friends were jumping off a cliff,… Read More But everyone’s doing it