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They illustrate how the ethical codes of the CCAB bodies can be applied by professional accountants working for commercial organisations.
These scenarios are not intended to cover every possible circumstance, but instead to outline key principles and processes that could be considered when attempting to identify, assess and resolve ethical problems in line with the ethical codes. A Polish case study translation (undertaken externally) of the case studies, is also available.
From the cheating carmaker to the price-gouging pharma-bro, to the coffee company that wanted us to have a casual chat about race with the barista, the year has been a cornucopia of case studies in the ethics of commerce.
Just about any media outlet’s “year in review” could serve as fodder for a year-long course in business ethics. Below, the editors of Business Ethics Highlights present their entirely unscientific Top 10 Business Ethics Stories of 2015.
These case studies were published in November 2011.
Are case studies about to play a key role in the development of business teaching and cultural awareness?Even in a barter-based society, engagement in business would be unavoidable in our 21st-century world.Business is what we “do.” However, the way we conduct our business is not consistent between individuals or across cultures and nations.This is our list of the top 10 items we reported on during 2015.* To create this list, we looked both for individual stories that had made a big splash, and for companies or individuals who had made the news multiple times for different reasons.Volkswagen was perhaps the biggest business ethics story of the year.The attention it got springs from two main sources: first, VW is a big, big, well-regarded company, not some fly-by-night operation.Second, the company didn’t just engage in some sort of minor rule-bending, fiddling along the margins: it outright lied to regulators and to customers regarding a key aspect of its cars’ performance.At the we share a strong commitment to advancing good business ethics curricula for both undergraduate and graduate programs.To that end, we are sponsoring a competition aims to generate teachable concise cases with expanded teaching notes related to addressing the ethical challenges presented to businesses and organizations internationally for use in the classroom and the boardroom.The idea was to encourage customers to chat with baristas about what is without a doubt one of the most pressing social issues of the day, namely race. The case studies were developed by the UK and Ireland’s Consultative Committee of Accountancy Bodies (CCAB).