Ethics and standards in accounting exist to protect the public from unscrupulous corporations and the accountants who hide or misrepresent information. Certainly, not all accountants are unethical, ...

Conceptual frameworks drawn from theories that have shaped the study of ethics over centuries can help us recognize and describe ethical issues when we encounter them. In this way, a basic grasp of ...

A code of ethics issued by a business is a particular kind of policy statement. A properly framed code is, in effect, a form of legislation within the company binding on its employees, with specific ...

When an organization — any type of organization — doesn’t internalize what it says it stands for, things can go wrong. No written code of ethics, no matter how well intentioned and insightfully ...

In the previous century, the primary focus for most companies was profit maximization for shareholders. In the last few decades, a shift from shareholder to stakeholder capitalism happened, and the ...

Consequence ethics is a philosophical approach to morality by which the results of an action determine the potential good of the action. Consequence ethics suggests weighing the consequences of ...

When health insurer Cigna Corp. appeared in front of a judge for allegedly misleading shareholders on Medicare regulations this spring, plaintiffs thought they had a strong case. After all, Cigna had ...

*Note: This document is intended to serve as a tool for understanding the USATF Code of Ethics. It is only a summary of the full Code of Ethics as approved by the Board of Directors. In any case where ...