Most accountants do not realize - until it is perhaps too late - that virtually all aspects of their work have an ethical dimension. They often lack the knowledge and skills to analyse issues effectively, and when confronted with conflicting ethical problems cannot choose the way to move forward...

Large companies are the dominant forms of wealth creation in society today. As well as providing jobs and export income, they are key influences on social cohesion. We ignore how companies are run at a peril to us all. However, today investors are increasingly concerned about the ethical...