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.
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).
We start by asking four BIG questions: We conclude with an even bigger question: What actions do our values endorse? Regardless of our role in an organization or business, we are frequently confronted by conundrums that challenge our moral compass, our ability to apply ethical standards, and our actions on the ground.