Ethics research
Find all ICAS ethics research here
Speak up? Listen up? Whistleblow? A survey of ICAS members (2019)
Catriona Paisey, Nicholas Paisey, Ioannis Tsalavoutas
As far as the accounting profession is concerned, CAs have become trusted business advisers, over and above solely operating the mechanics of financial management and reporting. As such, they are often privy to, and assessors of, closely guarded information. Most of this information will be legal and legitimate, but some will also indicate fraud and other unethical practices.
When this is the case, as stated by ICAS The Power of One business ethics initiative, “individuals, and particularly CAs, should have the confidence to speak out and influence the culture of organisations in which they work.” If raising issues internally is not appropriate, maybe due to the fact that senior management are those perpetrating the fraud, then whistleblowing becomes of the essence.
This ICAS research publication is the first of two papers documenting the results of a two-stage research project and consists of a review of academic literature on speaking up, listening up, and whistleblowing, ethics and organisational culture, which then formed the basis of a questionnaire survey of ICAS members.
Speak up? Listen up? Whistleblow? In their own words – insights into the ethical dilemmas of ICAS members (2019)
Catriona Paisey
Following from a survey of ICAS members (Paisey et al., 2019), this research project investigates in depth the ethical dilemmas and actions of ICAS members in order to gain deeper understanding of the speak up, listen up and whistleblowing responses of ICAS members to ethical dilemmas
Shades of Grey: Directors' Dilemmas (2016)
Niamh Brennan
This book builds on previous ICAS case study publications, but turns the attention to dilemmas facing company directors. The dilemmas address serious issues that could arise for boards of directors. The intention is that dilemmas are used for discussion and debate either in a training or business setting. The value is in the discussion and debate the dilemmas prompt. The dilemmas may be useful to individual organisations, for example, as part of an agenda for an away-day style board meeting.
Ethical Issues Encountered by Chartered Accountants (2008)
David Molyneaux
How often do we ask ourselves 'what should I do'? This report collates 28 true life ethical dilemmas faced by accountants either in practice or in business. The objective of the report is to bring ethical problems to life and to encourage debate and understanding of such issues rather than providing definite answers.
Ethics and the professional accounting firm: A literature review (2007)
Aileen Pierce
High profile corporate collapses, with which accountants have been associated, have raised questions as to the integrity of the professional accountants involved. This report reviews the literature on professions and professionalism in general, with the objective of gaining insights into the evolution of, and ethos inherent in, contemporary accounting firms.
Ethics and the individual professional accountant: A literature review (2006)
Ken McPhail
This report reviews the literature on 'ethics and the individual professional accountant'. The study draws on a broad range of literature in an attempt to begin to model the complexity of individual ethical behaviour.
Ethics in business: A literature review (2005)
Alan Lovell
This literature review considers ethics in business from both an historical and contemporary perspective. The research considers the impact of globalisation and the respective responsibilities of corporations, consumers, communities and societies.
Taking ethics to heart (2004)
Edited by Christine Helliar and Jan Bebbington
The Research Committee of ICAS undertook this investigation into the ethical standing of accountants. It explores ways in which pressures on ethical decision making can affect accountants and examines some potential remedies.
