Accounting & Auditing

An Ethics Toolkit (CQE)

Linda Lange, CPA


Session Description

A business manager serves several masters: the client, the company, the public, and self-interest. When these are not aligned, ethical choices can become problematic and both personal and organizational risk levels rise. Among the ethics tools available to accountants and business managers are the professional codes of AICPA, IMA, and IIA, classical ethical systems, cultural norms, and personal values. This session will identify common ethical challenges or dilemmas in contemporary business, review key provisions of the AICPA, IMA, and IIA Codes of Conduct/ethics, explore classical ethical models and develop a model for alternative responses to ethical challenges. Decide, Act, and Evaluate! (Repeat)

Field of Study:
Ethics

Experience Level:
Intermediate