Business and Professional ETH CS FOR DIRECTORS, EXECUTIVES & ACCOUNTANTS

Abstract

Expectations for appropriate business and professional accounting behavior have changed dramatically. Corporations now face an era of heightened accountability beyond shareholders to stakeholders who are intently interested in how corporations achieve their objectives, not just what they achieve. The challenge is to make a profit ethically while respecting the interests of others including the environment, human rights, and contributing positively to society. Opportunities abound for those who face these challenges successfully. More is also expected of professional accountants, who are expected more than ever to serve society’s best interests in increasingly complex and challenging business environments.