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Ethics, integrity & professionalism

Acting under pressure Logo cima

  CIMA |   Free |   CIMA |   Aug 2012 |   Thought leadership

Based on responses from 1760 CIMA members and students from over 80 markets and 5 focus groups, this report highlights the different areas where management accountants may experience pressure in the workplace. Our findings affirm that a transparent operating culture, support from management and compliance with both local and international regulations and norms, are necessary for effective business operations.

Topics covered:
  • Management accounting: Business: Strategy, Foundational
  • Management accounting: Ethics, integrity & professionalism: Ethics, integrity & professionalism

6 Comments/Reflections

Daniel Evans

Daniel Evans Oct 2018

Interesting article which reinforces the need to consider ethics at all levels within the organisation at all times.  Also of interest the different attitudes within different cultures.
Lynsey Hunt

Lynsey Hunt Jul 2018

A very interesting read. Some interesting statistics which you wouldn't expect to see.
Pauline Gordon

Pauline Gordon Oct 2017

Interesting to see how the UK compares to other countries on the ethical standards
Tendai Nyakurimwa

Tendai Nyakurimwa Jan 2017

The article is informative as regards to the pressures management accountants face in the working place. Its important for accountants to know the likely sources of pressure within their business. This will enable them to devise ways to handle the pressure.

I hope to use some of the facts outlined so as to handle work pressure effectively. I also hope to help my colleagues to do the same by informing them of the most likely sources of pressure.
Jamie Cooke

Jamie Cooke Apr 2016

Ethics have an increasing impact on how business conduct themselves.  In my particular role I have (I feel) an obligation to produce accounts that accurately reflect the performance of my business, and I don't feel under pressure to portray a different (eg a more optimistic) view.

We have a set of anti bribery guidelines within our business which extends to employees not being allowed to keep gifts from suppliers and customers.  We also behave ethically when tendering for work, which goes as far as deliberately not making it known the client where we were aware of another potential rival bidder having quality issues.

Whilst ethics doesn't have a day to day bearing on my role, I have to be aware of it at all times.