Ethics and Trust in a Digital Age

Strong ethical principles are a fundamental attribute required of professional accountants.

In early 2017, the Association of Chartered Certified Accountants (ACCA) surveyed 10,000 of its members, along with students and business leaders on their views regarding ethical challenges in the digital age.

Among the findings of the survey were that it may be a requirement to explore if there is enough organisational support and encouragement to make sure accountants feel able to report unethical behaviour.

The report also highlighted widespread support for the view that the accountant’s ethical behaviour helps the organisation build trust both within and outside the organisation.