ethical issues accounting case study

Management accountants and ethical dilemmas: How to promote ethical intention?

Original Paper
Published: 28 August 2019
Volume 30 , pages 287–322, ( 2019 )

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Tabea Franziska Hirth-Goebel ORCID: orcid.org/0000-0003-4603-6482 1 &
Barbara E. Weißenberger 1

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Multiple incidents of misconduct have strengthened the need to foster ethical behavior in organizations. Unfortunately, the reasons why some people tend to ignore ethical considerations are largely unclear. In particular, comprehensive analyses in the context of management accounting are still rare. As a distinctive characteristic, our study therefore aims at generating more knowledge about the driving factors in ethical decision-making processes of professional management accountants and thus complements findings of experimental studies in other fields. Based on survey data from 90 international management accountants, we find evidence that the ethical environment strongly affects management accountants’ tendency not to engage in ethically questionable behavior. In detail, our results support the notion that the connection between ethical awareness and the intention to engage in ethically questionable behavior is rather indirect and also mediated by the level of ethical experience, i.e., individuals’ exposure to ethical role models in organizations. In sum, our research study helps to disentangle the ethical decision-making process of professional management accountants and illustrates that ethical environments are necessary to enforce adequate ethical behavior.

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1.1 Results of scenario 2 (individual benefit)

See Tables 5 , 6 , 7 and 8 , Fig. 4 .

Results of the structural model

1.2 Multi-item constructs

a Please indicate the extent to which the following statements apply to the behaviour you perceive of your company’s employees. Scale from 1 (does not apply at all) to 6 (does completely apply). Empirical item min. = 1; empirical item max. = 6
b Please indicate the extent to which the following statements apply to the working climate in your company. Scale from 1 (does not apply at all) to 6 (does completely apply). Empirical item min. = 1; empirical item max. = 6
c Please indicate to what extent you agree with the following statements. Scale from 1 (completely disagree) to 6 (completely agree). Empirical item min. = 1; empirical item max. = 5

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Hirth-Goebel, T.F., Weißenberger, B.E. Management accountants and ethical dilemmas: How to promote ethical intention?. J Manag Control 30 , 287–322 (2019). https://doi.org/10.1007/s00187-019-00288-7

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The latest ethics related videos, webinars and podcasts from ICAEW. Find expert insight into ethical decision making, speaking up and ethical standards, which will support your professional development.

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Support from ICAEW's Technical Advisory Services team, covering ethical issues facing members.

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This free online course helps you apply the Code of Ethics to everyday situations, uphold the highest standards of professional conduct, and satisfy your ethics continuing professional development (CPD) requirements.

ICAEW's Ethics CPD course is designed to help you apply the Code of Ethics to everyday situations and uphold the highest standards of professional conduct.

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On this page you will find guidance and resources on ethical issues.

The UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB) has developed a range of ethics resources and educational and training material to help professional accountants comply with the Code of Ethics.

Access the CCAB Ethics Resources

CCAB Ethical Dilemmas Case Studies

CCAB has developed five sets of case studies which illustrate how the ACCA Code of Ethics can be applied by professional accountants working in business, not-for-profit, the public sector and public practice and as non-executive directors. The scenarios are not intended to cover every possible circumstance, but instead outline key principles and processes that could be considered when attempting to identify, evaluate and address ethical threats in line with our Code. These case studies illustrate the application of the ‘conceptual framework’ approach to resolving ethical dilemmas and focus on the fundamental principles. Members of the CCAB Ethics Group have also published articles featuring the new CCAB Ethical Dilemmas Case Studies.

Read the CCAB Ethical Dilemmas Case Studies

Read the article on Professional Accountants in Business (Samuel Ennis, Institute of Chartered Accountants of Scotland)

Read the article on Professional Accountants in Public Practice (Niall Fitzgerald, Chartered Accountants Ireland)

CCAB Guidance on Boundaries of Personal and Professional Life in Ethics

The CCAB has produced guidance which focuses on the boundaries of professional and private behaviour for members of the CCAB accountancy bodies in the UK and Ireland. It includes core principles that ACCA would apply when considering if you had acted in a manner likely to discredit the profession in your non-professional life.

Read the CCAB Guidance on Boundaries of Personal and Professional Life in Ethics

Professional Conduct in Relation to Taxation

The Professional Conduct in Relation to Taxation (PCRT) sets outs the professional standards expected of a member when undertaking tax work. PCRT is a pan-professional document published by seven leading accountancy and tax bodies. As such, it represents an ‘industry standard’ about professional behaviour in tax matters. Members must therefore be familiar with, and comply with, PCRT when advising on tax matters. Failure to do so may expose a member to possible disciplinary action.

Read the Professional Conduct in Relation to Taxation (PCRT)

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Case Studies On Compliance with the IESBA Code of Ethics

On June 15, 2019, the accounting world heralded the coming into effect of the International Code of Ethics for Professional Accountants (including International Independence Standards ) (the Code) which has been revised and restructured. The project started in 2014 to look at the structure of how the Code was presented to enhance clarity and usability, thereby facilitating the Code’s adoption, effective implementation and consistent application on a global basis.

Following the updates and restructuring, the fundamental principles that have been the hallmark of the Code remain unchanged (see Section 110 onward together with the Application Material). They are:

Integrity – to be straightforward and honest in all professional and business relationships. (R111.1)
Objectivity – not to compromise professional or business judgments because of bias, conflict of interest or undue influence of others. The professional accountant (PA) should not undertake a professional activity if a circumstance or relationship unduly influences the PA’s professional judgment regarding that activity. (R112.1 and R112.2)
Professional competence and due care – to attain and maintain professional knowledge and skill at the level required to ensure that a client or employing organization receives competent professional service, based on current technical and professional standards and relevant legislation. The PA is to act diligently and in accordance with applicable technical and professional standards. (R113.1)
Confidentiality – to respect the confidentiality of information acquired as a result of professional and business relationships. (R114.1)
Professional behavior – to comply with relevant laws and regulations and avoid any conduct that the PA knows or should know might discredit the profession. The PA shall not knowingly engage in any business, occupation or activity that impairs or might impair the integrity, objectivity or good reputation of the profession and, as a result would be incompatible with the fundamental principles. (R115.1)

Independence on its own is not a fundamental principle but it is linked to the principles of objectivity and integrity. It comprises independence of mind and independence in appearance. When performing audit, review and other assurance engagements, the Code requires the PA and firm to comply with the fundamental principles and be independent.

The IFAC SMP Committee (SMPC) has provided input to the International Ethics Standards Board for Accountants (IESBA) in the course of their work in revising the Code. Significant resources had been invested in preparing the various comment letters to the Board for its quarterly meetings as well as the official input to the Exposure Draft . As part of the SMPC work plan, it considered a number of publications that can be shared with the global audience, particularly those that deal with compliance with the fundamental principles and not other aspects of the Code due to possible differences in regulations and laws from one jurisdiction to another. The Consultative Committee of Accountancy Bodies (CCAB) of UK and Ireland previously published guidance for PAs in public practice , business , working as non-executive directors , in the voluntary sector and in the public sector . These can be downloaded under the title “Ethical Dilemmas Case Studies” at: http://www.ccab.org.uk/reports.php

In addition, to facilitate education and training among PAs, the Institute of Chartered Accountants India (ICAI) shared with the SMPC two cases covering confidentiality and professional behavior that demonstrated a breach of the fundamental principles:

Confidentiality

The ICAI’s Code of Ethics, which was developed in 2009, incorporates elements of the 2005 IESBA Code of Ethics with modifications. With the revised and restructured Code coming into effect in June 2019, the Council of ICAI has taken the practical step to re-focus on the convergence with the latest version of the IESBA Code.

Under the ICAI’s code of conduct, a PA shall safeguard the client’s confidentiality in all circumstances except under the following circumstances:

Consent has been given by the client;
Where there is an order by a court of competent jurisdiction; and
Where there is a mandatory reporting requirement in the statute (such as Anti Money Laundering Law) or when there is a legal right to disclose.

These provisions are equivalent to those readily available under the IESBA’s Code that deals with confidentiality.

Confidentiality is an important principle that serves the public interest because it facilitates the free flow of information from the PA’s clients or employing organization to the accountant with the knowledge that the information will not be disclosed to a third party.

In this case, the PA had written to the Registrar of Companies (Regulator of Companies in India) making disclosures of their audit work on the client’s records following a dispute. The client had then lodged a complaint to the Disciplinary Committee of the ICAI alleging a breach of the provisions pertaining to confidentiality for disclosing information acquired without the client’s explicit consent.

The Disciplinary Committee of ICAI (the Committee) investigated the complaint and the PA was found guilty of the charge of violation of the provisions of confidentiality. The Committee further noted that it has not come across any provision in any Act (in India) whereby a member is required to report directly to the Registrar of Companies with respect to a financial statement that they have audited. Therefore, the Committee was satisfied (i) that the PA had acquired the information in the course of the professional engagement, (ii) that they had disclosed them to the Registrar of Companies, (iii) that the disclosure was without the consent of the client, and (iv) that there was no requirement in any law for such a disclosure.

A PA has access to a great deal of client information which can be highly confidential. It is important for the work of a member and for maintaining the dignity and status of the profession that they should treat such information as having been provided only to facilitate the performance of their professional duties for which they have been engaged.

Professional Behavior

Under the ICAI’s code of conduct, the principle of professional behavior imposes an obligation on all PAs to comply with relevant laws and regulations and avoid any action that the PA knows or should know that may discredit the profession. Thus, at the heart of this second case is the question of conduct befitting the profession. In this case, the issue was how a PA deals with the client’s money. In many jurisdictions (including India), a PA is expected to bank any money received from clients in a separate client account. A PA should:

Use such assets only for the purpose for which they are intended;
At all times, be ready to account for these assets and any income or gains generated to any persons entitled to such accounting (in certain jurisdictions, some threshold may have been prescribed to minimize the workload of the PA in accounting for these gains or dividends); and
Comply with all relevant laws and regulations relevant to the holding of and accounting for such assets.

In this case a PA had recommended their client to make an investment in some local companies. They also assured that they would look after the client’s matters relating to income tax and would invest in the names of the client and his wife. For these purposes, the client had given the PA a bank draft, cash and a cheque amounting to Rs. 665,000 (or equivalent to about US$ 9,400) in total over a period of time.

On verification, the client subsequently found that the PA did not invest the money in any company or pay the income tax to the revenue authority in India. Despite the client’s repeated requests, the PA had not provided the certificates of investment and receipt of payment of income tax to the relevant authority. Hence, a complaint was lodged with the Disciplinary Committee of the ICAI.

The Disciplinary Committee of ICAI which conducted the investigation subsequently found the PA to be guilty of professional misconduct for not keeping the money received from the client in a separate bank account as required under the Clause (10) of Part-I of the Second Schedule to the Chartered Accountant Act, 1949 applicable in India.

Readers should take note that the revised and restructured Code of the IESBA deals with the professional behavior of accountants and custody of clients’ assets under paragraph R115.1 (under subsection 115) and section 350 respectively.

Ethics and integrity lie at the heart of the qualities expected of PAs. The case studies as published by CCAB and the two cases presided by the ICAI’s Disciplinary Committee serve as a reminder of how real dilemmas can either emerge or present themselves to a PA, sometimes very quickly. These cases can provide helpful resources for PAs in many ways:

To form the basis of an internal discussion with colleagues to assess what each might do in these circumstances. This is especially true for some of the case studies as mentioned in the CCAB publications dealing with improper accounting for sales and conflicting clients’ interests (see the ethical dilemmas case studies for PA in public practice); and
To be used as a training aid in a formal or other educational setting. This will ensure that future ethical challenges are continuously debated and properly understood as the business environment becomes even more complex over time.

Johnny Yong

Executive Director, Confederation of Asian and Pacific Accountants

Prior to joining CAPA in July 2023, Johnny was the Head of Capital Market & Assurance at the Malaysian Institute of Accountants (MIA) where his main role was to develop guidelines, standards, and technical guidance materials for accountants and auditors in Malaysia. Between 2016 and early 2021, Johnny was a Technical Manager in IFAC, managing the SMP Committee (now known as an Advisory Group). Previously he was a partner of a training provider in Malaysia, led MIA's public practice department, and initially qualified as an accountant following his articleship with BDO Malaysia.

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CCAB ethical dilemmas case studies: Professional Accountants in Public Practice

ICAS is one of the five members of the CCAB along with the ICAEW, ACCA, CIPFA and Chartered Accountants Ireland. The CCAB provides a forum for the five member bodies to work together collectively in the public interest on matters affecting the profession and the wider economy.

The CCAB has published a series of ethical dilemmas case studies . The case studies illustrate how the Codes of Ethics of the CCAB bodies can be applied by professional accountants working in business; the not-for-profit sector; the public sector; public practice; and as Non-Executive Directors.

The article below written by Níall Fitzgerald FCA, Head of Ethics & Governance at Chartered Accountants Ireland, is one of a series of articles discussing the case studies and focuses particularly on the ethical dilemmas case studies for professional accountants in public practice and was first published by Chartered Accountants Ireland on its Ethics Resource Centre .

Case studies bring the Code of Ethics to life

Members of Chartered Accountants Ireland are annually required to confirm that they are aware of their “obligations as set out in the Code of Ethics for members”. Accounting firms are required to indicate in their annual return whether they have “taken steps to ensure that all Principals, Employees and Subcontractors fully comply with the Institute’s Code of Ethics for Members”. A glance at the Regulation section of Accountancy Ireland reveals that non-compliance with the Code of Ethics is a frequent finding leading to disciplinary action against an individual member or firm. So how do you ensure you and all in the firm are familiar with the obligations as set out in the Code of Ethics?

While reading the Code of Ethics is a good starting point, the current version is a long read at 202 pages, 261 if you include the obligations applying to insolvency practitioners. Recent research and engagement with accounting professionals on ethics has consistently identified training and illustrative case studies as the preferred supports for increasing familiarisation with the Code of Ethics. Professional accountants have expressed a preference for real-life examples and case studies which allow them to consider ethical dilemmas in a practical way, relevant to their own experience. The recent publication of five sets of ethical dilemmas case studies by the Consultative Committee of Accounting Bodies (CCAB), of which Chartered Accountants Ireland is a member, is a welcome response to this need.

The case studies, which are applicable in both UK and Ireland, illustrate how the Code of Ethics can be applied by members working in business, not-for-profits, the public sector, public practice, and as non-executive directors. Each set contains several case studies tailored to reflect ethical dilemmas that can arise in the course of their professional work. They are designed to outline key principles and processes that can be considered when attempting to identify, evaluate and address ethical threats in line with the Code of Ethics.

While more than one set of case studies may be relevant to an individual member, members in practice will appreciate the case studies exploring a range of ethical dilemmas tailored for professional accountants in public practice . This set explores the following ethical dilemmas:

Case Study 1 explores the dilemma faced by a manager in relation to a very competent junior member of staff whose personal circumstances require her to take regular absences from work. This is having a negative impact on her colleagues, who are vocal about being overworked. Like other case studies in the set, it works through the dilemma in a structured manner, consistent with the conceptual framework outlined in the Code of Ethics, to:

1. consider which of the five fundamental principles (integrity, confidentiality, professional behaviour, objectivity, professional competence and due care) are under threat;

2. consider the relevant facts, which also involves seeking out information rather than solely relying on the information presented prima facie;

3. identify affected parties, including considering the culture and reputation of the firm;

4. determine who should be involved in the resolution and whether to consult with a colleague, external expert, or other trusted advisor;

5. determine a possible course of action and implement, with the advice to document the steps taken in resolving the dilemma in case your ethical judgement is challenged in the future.

Case Study 2 presents a dilemma faced by a partner in a three-partner firm. He discovers a client is not recording certain cash sales in their accounts. The case study examines the practical considerations including how to communicate the issue with the client and possible actions to take if the client is not receptive to the news. The commentary includes an outline of a thought process that prioritises the reputation of the firm, the five fundamental principles of the Code of Ethics, and relevant laws and regulations, to decide on the best advice for the client. This case also highlights the importance of considering legal reporting obligations, particularly in relation to anti-money laundering legislation and fraud.

Case Study 3 tackles an ethical dilemma facing a sole practitioner who loses a local small business client (Company A) and is subsequently approached to help a local competitor of Company A (Company B) make an offer to buy their former client. This dilemma is compounded by the fact that Company A is struggling financially but this is not common knowledge. Also, the sole practitioner is acting as an alternate/continuity provider for another local sole practitioner, who is convalescing after a medical treatment. Company B is a client of the other practitioner. This case is a good example of how there can be several dimensions to an ethical dilemma, and the benefits of having a structured process in addressing such dilemmas.

In Case Study 4 , an accountant is advising a medium-sized group on a range of improvements to its operations and systems. After identifying a range of issues and preparing a report estimating the costs, the accountant becomes aware that the director with whom they are liaising has significantly understated these in a separate report to the board. The director does not share the accountant’s report with the board. This case requires consideration of to whom the accountant owes their fiduciary duty, and how they might discharge their duties and effectively manage their professional relationship with the client.

Case Study 5 outlines a scenario in which a trainee accountant in a firm has been tasked with completing some complicated work within a very tight deadline in the lead-up to them taking study leave. While there are lessons to be learned for both parties, the case highlights that certain behaviour, which itself may be unethical, may give rise to further unethical behaviour directly impacting the quality of work for clients.

In Case Study 6 , a three-partner firm has a large audit client to whom it also provides non-audit services. There are substantial fees outstanding from the client and significant going-concern issues arise. Several issues are explored in this case, including that the audit planning section was not appropriately reviewed, that key information was missed, and that there is pressure to provide the bank with a clean audit opinion so it can extend the company’s overdraft facility. This is a situation in which more than one set of ethical obligations require consideration, in this case the Code of Ethics and the Ethical Standards for Auditors.

Case Study 7 addresses suspected non-compliance with laws and regulations (NOCLAR), including bribery and cover-up of breaches of environmental laws and regulations, and considers any legal reporting obligations for the firm. The case highlights real issues that can arise, including dealing with pressure from clients to disregard any suspicions of noncompliance, desire to disassociate from illegal or unethical activity, deciding whether to override client confidentiality and report suspicions to the appropriate authorities, and balancing duties to the client with the public interest with safeguarding the reputation of the firm.

CCAB’s Ethical Dilemma Case Studies provide an interesting and illuminating way to engage with the Code of Ethics, while also increasing awareness of some threats to ethical conduct that can arise in an accountancy firm. Members are encouraged to use, read and apply them, and they can also be used by firms and/or training providers provided they are appropriately referenced. The case studies and other resources that can assist members in considering ethical dilemmas can be found on the Chartered Accountants Ireland Ethics Resource Centre .

ICAS ethics resources

Find out more about the ethics resources ICAS provides to support its Members here .

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Ethics Challenges Faced by Accounting Professionals | December 2021

Ethics challenges faced by accounting professionals are growing. For example, a client may request that an accountant change their opinion concerning financial conditions or lower tax payments. Other issues involve compliance with complex rules and regulations, data overload, contingent fees, and commissions.

Some accounting professionals believe that as the pandemic wanes, the ethical challenges that accountants face will intensify. For example, with so many people focused on economic recovery and growth, companies may put pressure on themselves to post good numbers. Now more than ever, accountants must be committed to codes of ethics.

An Economy in Recovery

According to a survey by the Association of Chartered Certified Accountants (ACCA) and the Institute of Management Accountants (IMA), one in five finance and accounting professionals faced ethics challenges because of COVID-19. This is expected to continue.

Nearly two years past the onset of COVID-19, most industries are still in recovery. As businesses emerge from the crisis, professional accountants will find themselves serving clients in varying stages of recovery. For example, the U.S. vaccination rate for full vaccination is 57.6% compared to India at 21%. This has significant implications for business returning to normal.

Greater Demands

Auditors of financial statements may experience greater demands for support and efficiency. For this reason, auditors must consider the importance of and threats to independence. One example of an independence issue is when an auditor is asked to provide advice or recommendations to an audit client.

Burnout and mental wellness have been and continue to be growing concerns in light of the pandemic. This makes a strong organizational culture and strong communication particularly important in the accountancy profession. Accountants must be able to act with due care and mindfulness.

Focusing on the Future

Many companies invested heavily in technology during the pandemic as business shifted largely online. This rapid digitalization has opened the door to a wave of cybercrime. Data breaches, for example, happened more frequently and became more expensive. As working from home becomes more widely accepted in the long term and more accounting professionals access data remotely, these accountants must develop a deeper understanding of technology and its risks.

While accountants, due to the nature of their work, often focus on the past, it is important to consider what lies ahead. Rapid digitalization and its ethical consequences should be considered by professional accountants so they can stay a step ahead. While technology can eliminate manual work and generate value for accountants, it is also filled with risks. Accountants who play a role in setting internal controls and implementing compliance processes can help shape the future.

In the Classroom

This article can be used to discuss business ethics (Chapter 2: Business Ethics and Social Responsibility) and the importance of integrity in accounting (Chapter 14: Accounting and Financial Statements).

Discussion Questions

What are some of the ethical challenges accountants face today?
How does burnout affect accountants?
In what ways has rapid digitalization opened the door to cybercrime?

This article was developed with the support of Kelsey Reddick for and under the direction of O.C. Ferrell, Linda Ferrell, and Geoff Hirt.

Association of Chartered Certified Accountants, "Ethics in a Covid-19 World," October 2020, https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2020/october/ethics-covid19-world.html

International Ethics Standards Board for Accountants, "5 Ethics Challenges That Will Intensify as the Pandemic Wanes," May 10, 2021, https://www.ethicsboard.org/news-events/2021-05/5-ethics-challenges-will-intensify-pandemic-wanes

Jeff Thomson, "Technology and Covid-19: The Perfect Storm for Ethics Violations," Forbes, October 20, 2021, https://www.forbes.com/sites/jeffthomson/2021/10/20/technology-and-covid-19-the-perfect-storm-for-ethics-violations/?sh=1487374528a5

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Case Studies

LIST OF CASE STUDIES

ESG Investing: Perils and Pertinence
Case Study: FTX and Sam Bankman-Fried
Financial Ethics 101: Fiduciary Duty
The Problem with ChatGPT Writing Your Essay
EU Carbon Border Tax: Justice Matters
Amazon Bestseller: Ethics in Finance
Financial Ethics 101: Insider Trading
Ethics in Finance Second Edition Now Available
Native Colleges Need Money Not Apologies
The Green Climate Fund Lacks Procedural Justice
COP27: Adaptation Without Mitigation
Financial Ethics 101: Money Laundering
Higher Interest Rates in Australia: Burdens and Rewards
The Ethics of India Buying Russian Oil
The Justness of Russian Sanctions
Ethics View: Cloudflare in Russia
Seven Pillars Institute Special Report: An Ethics Assessment of the IEA’s Net Zero by 2020
NFTs: Risks, Rewards, Ethics
McKinsey and Its Opioids Scandal
The Ethics of China’s Zero Covid Policy
An Alternative Approach to Wealth Tax
AI in Finance: Opportunities, Sustainability, Ethics
Blockchain as a Force for Good (Part 1)
Blockchain as a Force for Good (Part 2)
Green Bonds without Greenwashing
Ethics Update on Cryptocurrencies
Covid-19 Pandemic Worsens Inequality
Universal Basic Income: A Pandemic Based Reassessment
Climate Change, Diversity, Inclusion: Where Warren Buffet Stands
The EU Taxonomy
Ethics Review: Global Minimum Corporate Tax
Case Study: Luckin Coffee Accounting Fraud
Council for Inclusive Capitalism: Greenwashing Dangers
Ethics Review: DOL Fiduciary Rule
Case Studies from a Woman’s Life on Wall Street
Ethics Review: Donor Advised Funds
Case Study: Equifax Data Breach
Ethics Study: Silicon Valley Housing Crisis
Ethics Review of Carbon Taxes
The Ethics of Impact Investing
Ethics Analysis: Fossil Fuel Divestment
Central Banks: New Stakeholders of Human Rights
CliFin Case Study: The European Green Deal
Wirecard: Another Fintech Fraud
Tax Avoidance, Its Effects, and Dutch Facilitation
Ethics Analysis: The (Non)Use of University Endowments for Pandemic Shortfalls
Finance Needs ‘Bilinguals’ Too
Evaluating the Paycheck Protection Program
Human Rights and Austerity: The IMF as a Handmaiden of Neoliberalism
Ethics Review of Green Bonds
High Frequency Trading(2): Ethics Assessment
High Frequency Trading(1): Empirical Assessment
Mutual Fund Fees: Transparency and Worth
Are Museums Right to Refuse Sackler Money?
Greenwashing: The Dow Jones Sustainability Indices Case
Is Warren Buffett an Ethical Investor?
The Case of Danske Bank and Money Laundering
Banking Structure Shapes Banking Ethics
Fintech Payday Lending: The Case of Wonga
Hikvision and Dahua: The Case for Divestment
CliFin: Asset Management and Climate Change
Peer to Peer Lending: Lending Club
CliFin: Climate Finance to Avoid Climategeddon
Big Data and Impact Investing
The Case of Vijay Mallya and Kingfisher Airlines
Ethics of College Football Funding: The Case of the University of Kansas
Islamic Financing: Malaysian Sukuk
Technology and Unemployment
India’s DEMONetization: An Ethics Analysis
Conflicts of Interest: Wilbur Ross
ANZ, Deutsche Bank, Citi: Criminal Cartel Case
Financial Ethics in Catholic Social Justice
Ethics Assessment: International Financial Institutions
ESG and Government Regulation
Payday Lending: An Ethics Evaluation
Commonwealth Bank of Australia Money Laundering Case
Morgan Stanley Code of Ethics: 2008 vs. 2018
Ethical Investing: Norway’s Sovereign Wealth Fund
A Sweet Deal? The Ethics of Sugar Taxes
Universal Basic Income: More Empirical Studies
Ethics Assessment: Consumer Financial Protection Bureau
Fairness Assessment: Australian Housing Tax Subsidies
Och-Ziff’s African Bribery
Globalization, Wealth Inequality…then Protectionism
Flooding the Swamp: The Case of Michael Catanzaro
CETA: Free Trade for the Common Good
Impact Investing: Big Society Capital
Battle for the Soul of Bitcoin
Wealth Inequality Workshop: A Video Documentary
Philosophical Foundations of Impact Investing
Mylan’s EpiPen Pricing Scandal
Bitcoin: To Regulate or Not To Regulate?
Argentina vs. the Hedge Funds: the 2014 Argentina Bond Default
Crash Interventions: Shanghai Stock Market Case
Case Study: Banca Monte dei Paschi di Siena
Case Study: Iceland’s Banking Crisis
Impact Investments: Good Profits?
When Businessmen Rule The State
Case Study: Deutsche Bank Money Laundering Scheme
Ethics Analysis: The Panama Papers
Wells Fargo Fake Accounts Scandal
Ethics Analysis: Foreign Bribery Part 2: Trump Financial Ethics Watch Series
Ethics Analysis: Trump’s Conflicts of Interest Part 1: Trump Financial Ethics Watch Series
Ethics of US Student Loan Debt
Pharmaceutical Industry Ethics
The Valeant Pharmaceuticals Case
Trade Adjustment Assistance and Game Theory
Universal Basic Income: Empirical Studies
Ethics of Universal Basic Income
The Ethics of Tax Breaks on Bank Fines
The Transparency Task Force
2008 Financial Crisis
Review: The Big Short
Ethics of Socially Responsible Funds
Mitigating TBTF: The Australian Four Pillars Policy
The Ethics of China’s Land Expropriation Rules and Reforms
Necessity and The Minimum Wage
Financing America’s Public Schools Ethically
The Alchemy of the G-30 Report on Banking Conduct and Culture
Has Bank Culture Changed to Ensure Ethical Behavior?
More on the Ethics of Bitcoin
Ferguson: A Financial Ethics Explanation
Tax Systems: A Brief Ethical Discourse
The Case of Goldman Sachs and 1MDB
The Ethics of Bitcoin
Ethical Issues of the Puerto Rico Debt Crisis
Forex Scandal: The Ethics of Exchange Rate Manipulation
Codes of Ethics for Financial Institutions
Income Inequality Series
Insider Trading Cases
Taxation Cases
India Series
Asian Cases
Global Financial Leaders Insist on the Necessity of Financial Ethics
JPMorgan: Code of Ethics and Revisions Since the 2008 Financial Crisis
Goldman Sachs: Code of Ethics Post 2008
Trans-Pacific Partnership: Common Good or Corporate Good?
China and Corruption: The Case of GlaxoSmithKline
Ethics and Trickle Down Economics: A Case Study of Kansas
Community Banking: The Case of The Bank of Prairie Village
Greek Debt Crisis: The EU Should Learn from UAE
The Ethics of Executive Compensation: A Matter of Duty
The Ethics of Swiss National Bank’s Currency Intervention
Credit Default Swaps: An Update
Profit and Ethics in Short Selling: The Case of Muddy Waters
The Fall of Anglo Irish Bank
Corporate Fraud in India: Case Studies of Sahara and Saradha
Corporate Disasters in India: Bhopal, Uphaar and AMRI Hospital
Hong Kong: Economic Freedom Belies Crony Capitalism
An Ethical Analysis of the 2014 FIFA World Cup in Brazil
Cross Border Securities Enforcement: The Case of Tiger Asia Management, LLC
The Effectiveness and Ethics of Economic Sanctions
The Vatican Bank: Conforming to Caritas in Veritate?
Policy and Poverty: US, UK and China
Cheung Kong and the Apex Horizon Hotel
Chinese Investments in Africa: The Ethics of Transparency
The Bangladeshi Factory Collapse: A Case for Intervention and Policy Change
The LIBOR Scandal and Reform Agenda: Can We Trust These Rates Again?
What Should We Charge the Poor: Ethics in Microfinance
Shining a Light on Dark Pools
The EU Financial Transaction Tax Debate
HSBC Money Laundering Case: “Too Big to Fail” does not mean “Too Big to Jail”
Quantitative Easing and Income Inequality
Bank of America’s Takeover of Merrill Lynch
Insider Trading in Japan: The Nomura Case
Private Equity Funds: Christian Ethics and Leveraged Buyout Funding
The FSA vs. David Einhorn: A Case of Regulatory Overreach?
Nationalization: Argentina vs. Spain, The YPF Repsol Case
Jon Corzine and MF Global
Dimon and the Whale
The Ethics of Taxation Trilogy: Part I – An Ethical Analysis of Inheritance Tax
The Ethics of Taxation Trilogy: Part II – The Buffett Rule: The Ethics of a Millionaire’s Tax
The Ethics of Taxation Trilogy: Part III – Carried Interest and Taxing Private Equity
Taiwan’s Asset Management Corporations
Insider Trading: What Would Rawls Do?
The Dearth of Ethics and the Death of Lehman Brothers
Financing, Ethics, and the Brazilian Olympics
Islamic Finance
Taiwan’s Credit Card Crisis
The Accumulation of Greek Debt
Goldman Sachs and the ABACUS deal
High Frequency Trading
Hedge Funds
Disclosure: The Bernie Madoff Case
Mark Cuban and Insider Trading
IndyMac and the Office of Thrift Supervision
Lehman Brothers and Repo Accounting
Municipal Reinvestment Case
Raj Rajaratnam and Insider Trading
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Ethics and Stewardship: Still an Issue in Accounting?

More than a decade after the Enron, WorldCom, and Tyco scandals in the early 2000s, ethics is still a hot topic in accounting. Ethical stewardship is defined as a “higher level duty of governance in which the motivations of the manager are based on pro-organizational rather than self-interest behavior” (Caldwell, Hayes & Long, 2010, p. 501). The concept of stewardship means that the leader of an organization has a responsibility to maximize profits of the company to the benefit of the stakeholders and society as a whole.

Accounting is fraught with ethical decisions that have to be made on a daily basis. Ethical stewardship means that the leadership of the organization, including the CFO and CEO, has a responsibility to do the best job they can for the business. If the leadership acts responsibly, the company does well and therefore the stakeholders and employees should do well also.

In order to maximize profits, the leadership of a company should include employees in the goals of the organization in order to make them more accountable. When employees are included, they are empowered and take ownership of their tasks, which in most cases allows them to work harder and smarter and in turn allows the company to maximize profits. Ethical stewardship is a very important concept; it seems simple but can be difficult to put into action within a company. Employees may not be fully vested in the success of the company and therefore may struggle in making decisions that meet the goals of the company while meeting personal objectives at the same time.

Leadership has to be open, honest, and ethical in communication with employees in order to empower employees. I agree with Caldwell et al. that the responsibility of leadership is to build and maintain values that are focused on achieving the mission of the organization. In ethical stewardship, leaders of the organization have a responsibility to pay attention to the organization and the way it operates and interacts within the community. Leaders of the organization should be loyal in terms of working hard and using the company resources to their fullest.

The focus should be on doing the right thing. Board members need to hold themselves, and each other, to high standards of ethics and stewardship. Doing that is more a matter of careful thought than subtleties of interpretation. In my opinion, the purpose of incorporating ethical stewardship into a company's culture is to make sure that the organizational values are shared and supported by all levels of a company. This method of operation can improve the ability of the organization by building trustworthiness into the philosophy of the organization.

Sharon Brown is a full-time faculty member at Purdue Global. The views expressed in this article are solely those of the author and do not represent the view of Purdue Global.

About the Author

Sharon Brown

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Ethical Dilemmas Case Studies Professional Accountants in Public Practice

PERSPECTIVE article

This article is part of the research topic.

Feminist Methodologies in Research on Violence, Displacement, and Power

Bringing Rigor in Contextual Objectivity: Lessons from Applying A Feminist Lens in Scoping the Evidence on Girlhood Studies in Indonesia Provisionally Accepted

1 Center on Child Protection and Wellbeing at Universitas Indonesia, Indonesia
2 School of Culture and Communication, Faculty of Arts, University of Melbourne, Australia

The final, formatted version of the article will be published soon.

This perspective paper contemplates the nuances of engaging with literature ethically in conducting a scoping review based on the researchers' project on girlhood studies in Indonesia. We assert that the ethical perspective extends beyond conventional primary data collection from human participants, further emphasizing the essence of a feminist methodology in this scholarly investigation. We discuss the interplay between the role of rigor and the dynamics of power relations in research, shedding light on reconciling between the pursuit of facts and acknowledgment of biases in knowledge production. This reflection offers insights into the methodological process and the researcher's role, contributing to the broader discourse on how research can effectively address issues of gender equity and social inclusion. Through this paper, we underscore the necessity of an intentional approach in unifying the domains of science and advocacy because only then can we truly catalyze transformative change. In doing so, we seek to foster a more comprehensive, objective, and empathetic understanding of the researched: in this case, the experiences of girls and young women -and, by extension, marginalized individuals in Indonesia and beyond.

Keywords: Girlhood, Feminist methodology, Scoping review, advocacy, Indonesia

Received: 16 Nov 2023; Accepted: 15 May 2024.

Copyright: © 2024 Kusumaningrum, Tieken, Adhi, Nisa, Sari and Beta. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) . The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

* Correspondence: Mx. Shaila Tieken, Center on Child Protection and Wellbeing at Universitas Indonesia, Depok, West Java, Indonesia

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