Ethical behaviour is normally associated with ‘doing the right thing’. For professional accountants this involves much more than just an intuitive sense of following one’s conscience. While that is certainly important, being ethical also brings with it specific expectations, such as demonstrating professional competency in the role being performed, exercising due care towards stakeholders and acting to uphold the public interest.
This report’s approach to ethics is anchored in three facets that reflect ACCA’s priorities in this area, as well as our mission and core values as a professional accountancy body.
Firstly, it is future-looking, with an emphasis on new or emerging ethical considerations in an evolving digital age.
Secondly, it takes an applied approach that assesses ethical implications with respect to specific digital themes and real-world situations.
Thirdly, it reflects a global point of view, with perspectives informed by over 10,000 survey respondents across 158 countries, and roundtable discussions with senior practitioners in nine countries.
The global accountancy profession has an important role to play in ensuring that organisations of all sizes adhere to the highest ethical and governance standards.
ACCA firmly believes in the value and importance of ethical behaviour – both as a necessary attribute of being a professional accountant and as a driver for sustainable organisational performance. We will continue to lead in this important thinking to ensure that ACCA and its members and students are best placed to drive ethical behaviour across the global economy.
Helen Brand OBE