Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancy's ethical values by students. Alternative approaches are considered, of a dedicated 'capstone' ethical course or through more progressive (...) integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/environmental accountancy courses while reflecting on the limitations and potential of their use. (shrink)

The paper''s broad aim is to provide a wider understanding of a complex virtue, "meekness". This interest is pragmatic. Contemporary research by Collins (2001) has identified "meekness" as a personal quality for highest-level leadership at great businesses, a theme identifiable also in religious and ancient philosophical narratives. Two strands of enquiry are pursued. Firstly, features of "meekness" are inferred by reference to Plato, Aristotle and Xenophon, as also to the gospel writer, Matthew, source of the title''s quotation. It concludes that (...) "meekness" is not about powers foregone but "powers controlled and exercised with discernment". The second strand addresses whether there are intrinsic differences between the ethics of business and religious activities. Narrative of a New Testament incident, apparently condemning traders, is briefly explored as a case study. Closer examination points how an inappropriate fusing of regulatory and commercial roles had created market abuses. The timeless account warns against inadequately controlled powers and provides an enduring example of how "the meek" should respond assertively against unethical conduct and avoid it themselves. While the paper acknowledges that there may be distinctive "guardian" and "commercial" syndromes for ethical prioritisation, a spiritual virtue, such as "meekness", transcends individual and organisational purposes, being aspirational for any activities that involve providing services and being accountable. (shrink)

At a time when social and ethical responsibilities of companies and CEOs are being increasingly emphasised, this paper examines conduct of social business in a different age and culture to discern features of enduring relevance for ethical business practices today.The personal correspondence of three fourth‐century saints gives insights into their relationships and decision‐making.Community expectations were those of sharing rather than of outright giving, with ‘fusion of interest’ prevailing over concerns for ‘con?ict of interest’. Selected incidents show two entrepreneurial bishops, Basil (...) and Gregory of Nyssa, struggling to balance tensions between ’liberality’ and ‘fairness’.They compromised, competed robustly for revenues and were vexed over limited budgets and resources for projects while their disapproving cousin, the academic Gregory of Nazianzus, criticised their worldliness. Their historical experiences suggest four pragmatic and possibly normative ways of blending altruism and self‐interest for the overall advancement of bene?cial change. (shrink)

The ‘Hutton Prize for Professional Ethics’ of The Chartered Institute of Bankers in Scotland is awarded annually to the author of an essay that addresses most convincingly the question, ‘what do you now do?’ in response to an ethically sensitive, case‐study scenario. This paper makes available the Scenarios from 2004 and 2005, together with commentary thereon. Scenario 2004 stresses the importance of moral imagination and empathy. It addresses borrowing arrangements for a mother and daughter where illness has created past and (...) continuing problems and there is the possibility that a wealthy relative will be made an unwitting guarantor. Scenario 2005 explores the boundaries inhibiting an opportunity for showing ‘mercy’ by one employee for another. Particular attention is paid to the difficulties that practising this ethical virtue could cause in a professional context, including tracing back to similar ambiguities discernible within foundational texts for Christian ethics. (shrink)

The ‘Hutton Prize for Professional Ethics’ of The Chartered Institute of Bankers in Scotland is awarded annually to the author of an essay that addresses most convincingly the question, ‘what do you now do?’ in response to an ethically sensitive, case‐study scenario. This paper makes available the Scenarios from 2004 and 2005, together with commentary thereon. Scenario 2004 stresses the importance of moral imagination and empathy. It addresses borrowing arrangements for a mother and daughter where illness has created past and (...) continuing problems and there is the possibility that a wealthy relative will be made an unwitting guarantor. Scenario 2005 explores the boundaries inhibiting an opportunity for showing ‘mercy’ by one employee for another. Particular attention is paid to the difficulties that practising this ethical virtue could cause in a professional context, including tracing back to similar ambiguities discernible within foundational texts for Christian ethics. (shrink)

Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancys ethical values by students. Alternative approaches are considered, of a dedicated capstone ethical course or through more progressive (...) integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/ environmental accountancy courses while reflecting on the limitations and potential of their use. (shrink)

At a time when social and ethical responsibilities of companies and CEOs are being increasingly emphasised, this paper examines conduct of social business in a different age and culture to discern features of enduring relevance for ethical business practices today.The personal correspondence of three fourth‐century saints gives insights into their relationships and decision‐making.Community expectations were those of sharing rather than of outright giving, with ‘fusion of interest’ prevailing over concerns for ‘con?ict of interest’. Selected incidents show two entrepreneurial bishops, Basil (...) and Gregory of Nyssa, struggling to balance tensions between ’liberality’ and ‘fairness’.They compromised, competed robustly for revenues and were vexed over limited budgets and resources for projects while their disapproving cousin, the academic Gregory of Nazianzus, criticised their worldliness. Their historical experiences suggest four pragmatic and possibly normative ways of blending altruism and self‐interest for the overall advancement of bene?cial change. (shrink)