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E Library

Developing your ethics skills and knowledge is an essential part of your CPD.  The resources on this page can help you to stay up to date on ethics and related topics.

Case studies

Rights issues: ethical dilemmas and how to approach them
How to solve ethical dilemmas: inflating stock valuation, accounting outside the books, hiding poor performance and unauthorised payments. (Financial Management, March 2007)

Three ethical dilemmas and solutions
A series of articles on how to deal with employees working cash in hand, disclosing unlawful benefits and conflicts of interest. (Insight, April - June 2006)

Managing ethical conflicts: interactive online module on resolving ethical issues (Harvard ManageMentor - members only)

More real life case studies
Cash sales and professional competence.

Standards and guidance

Auditing Practices Board's (APB) ethical standards for auditors and reporting accountants 

Developing and defining an effective code of conduct: international good practice from IFAC for accountants in business

Training

Mastercourses offer a range of courses on ethics, governance and corporate responsibility.

CIMA also endorses training courses offered by the Institute of Business Ethics as suitable for members, their staff and colleagues. 

CIMA's code of ethics

Why CIMA adopted the current code of ethics (Insight, 2006)  

Your questions answered on CIMA's ethics code (Insight, 2005)

The development of CIMA's code and the reasons for CIMA's focus on ethics (PARN case study)

CIMA also produces a number of technical papers on ethics, corporate responsibility, governance and other related topics. See our Resources area for more information.

Archive: articles about ethics and related topics

When an ethical problem snowballs out of control (PDF 84KB, Financial Management, November 2007)

What factors other than a code need to be in place to ensure the highest professional standards? (Financial Management, January 2006)

Why the most ethical business tend to be better managed, have happier workforces and perform better financially (Financial Management, October 2006)

Managing ethical issues in your supply chain (Financial Management, April 2007)

Will the UK's fraud bill close the loopholes? (Financial Management, October 2006)

Article about London's first carbon neutral taxi company (Financial Management, May 2007)

How can brands stay ahead of the public opinion? (Financial Management, June 2007)

CSR reporting: how social and environmental performance issues affect firms' strategic decision making (Financial Management, June 2006)

Hardcode corporate governance into your company's DNA (Bottomline, September 2007)

Past events

2006 Ethics roadshow goes global