imported>Doug Williamson |
imported>Administrator |
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| == Definitions of ethics ==
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| #Moral principles.
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| #Principles which govern the conduct of any individual or corporate member of a professional organisation.
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| == Characteristics of ethical issues ==
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| The Institute of Business Ethics (IBE) identifies the following characteristics, to help to determine whether a business issue is an ethical issue.
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| If one or more of these characteristics is present, it is likely to be an ethical issue:
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| * One individual's 'right' decision about the issue may not be the same as another's 'right' decision.
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| The issue:
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| * raises moral questions
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| * is not covered by law
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| * compromises personal or organisational values
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| * is against any code of ethics or code of practice
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| * involves personal duties and responsibilities or
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| * provokes the responses 'should I?' or 'ought I?'
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| == Tests of ethical behaviour ==
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| The IBE has identified a number of key tests to help to determine whether a course of action, or inaction, is ethical:
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| * Is the action legal, transparent and fair?
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| * Who will it affect?
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| * Who benefits?
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| | Ability to set assets against liabilities in multiple bank accounts. Also used in netting transactions. |
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| == See also == | | == See also == |
| * [[ACT Competency Framework]] | | * [[Assets]] |
| * [[ACT Ethical Code]] | | * [[Liabilities]] |
| * [[Actuarial standards]] | | * [[Netting]] |
| * [[Agency risk]] | | * [[Open interest]] |
| * [[Asymmetry of information]]
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| *[[Best practice]]
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| * [[Boilerplate]]
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| * [[Business ethics]]
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| *[[Code]]
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| * [[Code of practice]]
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| *[[Competence]]
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| *[[Compliance]]
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| * [[Contract]]
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| * [[Corporate governance]]
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| * [[Corporate social responsibility]]
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| *[[Directive]]
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| *[[Enforcement]]
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| * [[Ethical business]]
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| * [[Ethics washing]]
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| *[[Framework]]
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| *[[Good practice]]
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| *[[Governance]]
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| *[[Guidance]]
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| * [[IESBA]]
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| * [[Institute of Business Ethics]]
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| * [[Jurisdiction]]
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| *[[Law]]
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| * [[Legislation]]
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| * [[Objectivity]]
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| *[[Principle]]
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| * [[Professional behaviour]]
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| *[[Red tape]]
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| * [[Regime]]
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| * [[Regulation]]
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| *[[Reporting]]
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| *[[Reputational risk]]
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| *[[Rules]]
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| * [[Standards]]
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| *[[Supervision]]
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| * [[Tax]]
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| * [[The Code]]
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| * [[Transparent]]
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| ==Other resource==
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| [http://www.treasurers.org/node/9783 Does ethics matter? The Treasurer 2010]
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| [[Category:Self_management_and_accountability]]
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| [[Category:Ethics]]
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