Ethics and Corporate Governance: An Australian Handbook

Ethics and Corporate Governance: An Australian Handbook

Ethics and Corporate Governance: An Australian Handbook

Ethics and Corporate Governance: An Australian Handbook

Synopsis

Distils the principles of ethics for busy people and studetns, and shows how they can be applied without oversimplifying nor becoming overly theoretical. The book focuses on the need for a strong adherence to codes of corporate governance in a rapidly deregulating and globalising world.

Excerpt

The importance of ethics to the accounting profession is indicated by the single word 'integrity', which is prominent in the Coat of Arms of the Australian Society of CPAs. Whilst professional ethics and professional competence are the two aspects of major importance in providing professional services, there are fewer published guidelines to ethics than to practical accounting and management techniques. This book is an important contribution in redressing the imbalance, and its publication is one in which the Ethics Centre of Excellence has been closely involved, and strongly supports.

Ethics are fundamental values that distinguish the members of a profession, and whilst specific sections of ethical codes will evolve and adapt in response to changing circumstances, the underlying ethical principles will remain central to the activities of members of the ASCPA and other professional bodies.

This book provides practical guidelines to facilitate ethical decision-making, together with specific hardcore information, illustrative background discussions and clear and relevant examples. It is designed to be useful in a wide range of circumstances. It includes, for example, a section illustrating how ethical canons can be used to resolve ethical dilemmas, and a further section distinguishing ethical from legalistic approaches to problem solving. A model code of business conduct is also provided, together with examples of ethical codes currently in use in Australian business organisations. These will assist readers to develop or enhance their own ethical codes, and to incorporate an ethical dimension into their business solutions.

I commend this book to you as a comprehensive yet easy-to-use resource for all professional accountants and those aspiring to join the profession. The issues with which it deals are not, however, limited to the accounting discipline, and the book is thus also an excellent resource for all business organisations.

The Ethics Centre of Excellence is delighted to be involved with such a publication that provides practical assistance in support of professional integrity and ethical business practices.

Kathy Gibson
Chair
Ethics Centre of Excellence
Australian Society of CPAs . . .

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