Purpose – Of all the relationships that auditors enter into, that with employees seems relatively neglected, and with the trade unions virtually absent from consideration. During the anti‐union period of Thatcher and Reagan this may have been explicable, but now that a more balanced role for...

Purpose – To develop theoretical frameworks to discuss high profile scandals, where responsible accountants and other executives could have saved themselves, many investors and others severe personal and financial loss by considering the costs of improper or immoral behavior. These cases...

Purpose – Auditors' employment with their former audit clients has been an issue of concern to regulators and accounting bodies because of its perceived effect on auditor independence. Little prior research examines this issue and the results are mixed. This paper is motivated by the lack of...

The issue of business ethics is addressed with the ethical motivations of business concerns coming under closer public scrutiny. The reasons for and the conditions which have helped this renewed interest in making business practices more moral are outlined.

The study of business ethics is growing apace. The ethical dimension is increasingly seen as an integral aspect of organisational culture. Ethical issues are explored starting with international business, then narrowing the focus to domestic business, and finally arrowing it still further to...

An illustration is provided for all readers, students and practising professionals alike, of the dilemma faced by internal auditors as they try to perform a new service, namely, helping to operationalise a code of ethics (conduct) within their firms and at the same time remain true to the...

The story of business ethics would seem to be a tale of horses, deckchairs, Molotovs and ostriches. There is little evidence that the growth in organisational codes of ethics (OCoE) in recent years has had much effect on organisational activity. Such was also the experience with the social...

The accountants′ world is changing greatly as a result of, inter alia , emerging technologies, global competition, increasing complexity, dynamic effects, dramatic growth, and new laws. To manage accountants effectively in this evolving environment, new techniques are eeded to support and...

Takes a cynical but realistic look at some of the harsher realities of management consulting. Management consultants are experts at making a good impression and at selling their own services. However, this expertise is not always matched by the same level of technical skill. All too often,...

The problem of how a business can be ethical and still make a profit is outlined. A solution structure is provided and an example of how a company can resolve the problem is given.