Cost and return - professional ethics in business


As professional management accountants, CIMA members and registered students and throughout the world have a duty to observe the highest standards of conduct and integrity, and to uphold the good standing and reputation of the profession.

Research and activity in the field of business ethics and sustainability, the growing influence of investors, consumers, employees and wider society, all point to the necessity of embedding wider ethical considerations into strategy and performance measurement. The last few years have highlighted the costs of acting unethically, with a spate of business failures, high public distrust and now, increasingly, public protest against corporate and government misdemeanours. Management accountants have a specific role in not only upholding their related institute's code of ethics, but also in acting as a role model and influencer in regard to ethical practice and promoting responsible business for the long term.

Learning outcomes:

On completion of this course you will:

  • appreciate the developments in ethics in the business context globally and the role of reporting
  • understand the key principles of the IFAC International Ethics and Standards Board of Accountants Code of Ethics, adopted by CIMA and the CGMA Code which aligns the CIMA code with AICPA’s
  • consider ethical dilemmas and their resolution
  • recognise the particular role management accountants can play in contributing to ethical management practices

Authored by: Tanya Barman

Tanya is responsible for CIMA’s ethics and responsible business policy strategy and programme for its members and students. Prior roles include responsible business, organisation development and international management positions in both commercial and non-profit organisations in UK, USA, South Africa and south Asia. Tanya has an academic background in International Relations as well as people management and development (MCIPD).

A CPD certificate of completion will be provided by BPP Professional Education Limited upon successful completion of the online course.

CPD Points: 1.5

CPD Duration (hours): 1.5

Access: 12 months from purchase date

Price: £50.00 (excludes VAT)