This document discusses business ethics and the role of the accounting department. It covers three key challenges: 1) developing an ethical culture within an organization, 2) accounting for and measuring ethics performance, and 3) addressing ethical dilemmas and pressures. For challenge one, it emphasizes establishing responsibility and policies for ethics as well as collecting and using ethics information. For challenge two, it discusses why accounting for ethics is important and how organizations can manage and report on ethical performance. For challenge three, it notes increasing pressures to act unethically and the need for ethics risk management. The role of accountants is highlighted in managing these ethics-related challenges.
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Business Ethics and the Accounting Department v1.1
1. Business Ethics
and the
Accounting Department
August 23, 2013
Hawaii Society of CPAs
Donny C. Shimamoto, CPA/CITP, CGMA
Managing Director, IntrapriseTechKnowlogies LLC
v1.1-CPA
Based on information and data from: “Managing Responsible Business: A global survey on business ethics”,
CGMA, 2012
45. Thank you for your
attention and participation!
Any Questions?
Donny C. Shimamoto, CPA/CITP, CGMA
IntrapriseTechKnowlogies LLC
email: donny808@cpa.com
voice: (808) 735-8324
twitter: @donnyitk
See also:
• CGMA Report: “Managing Responsible Business: A global survey on business ethics”, 2012
• CGMA Tool: “Ethical management reflection checklist and worksheet”