CGA加拿大注册会计师Global Shifts in Ethics

来源: 高顿网校 2014-07-01
  1993年,为了帮助和促进会计行业在中加两国的发展,培养下一代会计师,以促进全球会计事业的发展,CGA在加拿大国家发展署的资助下进入中国,并在这期间逐渐热门,高顿网校小编为想要了解Global Shifts in Ethics的同学介绍一下:
 
  Global Shifts in Ethics
  Added emphasis on adopting ethical practices means new responsibilities for accountants.
 
  Prompted by the shocking financial scandals of the past decade, the world’s standard setters have firmly set their sights on ethics, asking members to always aim for the higher ground. The skullduggery has taken its toll on shareholders, employees, and corporate viability, but it has also resulted in statutory reform, new policies on financial reporting, and stricter regulatory requirements for auditors.
 
  “Globalization, intensified competition, technological advancements, and increased regulation have created a complex environment in which to do business – making the professional judgment of accountants within an ethical framework even more crucial,” says Allen Blewitt, CEO of the Association of Chartered Certified Accountants (ACCA), the world’s largest international accounting body. “Organizations are now expected to report on far more than ‘the financials’ – and issues such as executive remuneration, pension funds, corporate and social responsibility, and, of course, ethical policies all impose new responsibilities on finance professionals.”
 
  For Michael McDonald, who holds the Maurice Young Chair in the W. Maurice Young Centre for Applied Ethics at the University of British Columbia, trustworthiness is the lead issue in the current swing to higher ethics. “My intuitive sense is that, as a whole, we are much less trusting of business and political leaders. There is a fair amount of skepticism and even cynicism. The answer is not to make the public more trusting through marketing and public relations; it is for professionals and business people to actually become more trustworthy – in other words, to honestly merit the trust of clients, associates, and the public.”
 
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