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Ethics Article - Book Report/Review Example

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The article "Making ethics a core competency" is written by Neil S. Lebovitz, CPA, President and COO, Alijan Finance in which he has delineated the fundamental ethical issues confronting managers especially in fields of accounting and financial decision making…
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Ethics Article
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Download file to see previous pages A decision taken by an individual without conviction that it conforms to company's adopted code of ethics may escalate and present the individual with an embarrassing situation. Before taking financial decisions, he must be sure of defending and justifying his decisions in case of an inquiry. A rapport may be built with fellow officers and subordinate staff in a transparent and equitable manner. An ethical decision in such an ambience of good governance will stand to any test of reason. Encouraging a scrupulous and responsible atmosphere requires that management sets the right tone and tenor for it from above.
A working group entrusted with responsibilities of a watchdog body may be constituted to formulate necessary policies, which would enhance decision-making processes of the organization. Such committee will be formed on a rotation basis and in this way a stream of new minds will not only get an ethical training but also contribute valuable suggestions to the organization.
Congress passed the Sarbanes-Oxley Act (the corporate responsibility act) in 2002. It binds organization to establish a comprehensive internal control structures for financial management and decision-making. ...Download file to see next pagesRead More
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