The Power of One - Organisational culture and values

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This fourth paper in The Power of One series discusses “Organisational culture and values”.

In the aftermath of corporate scandals, trust in business appears to have been eroded. Despite the corporate rhetoric about championing ethical goals, the reality of organisational culture can be quite different, with some companies failing to live up to their stated values.

To rebuild trust, organisations need to be trustworthy. There is a need for the leaders of all organisations to engender an ethical culture where the integrity of the organisation’s employees is seen to transcend all other business objectives and strategies.

This ICAS paper recognises that corporate culture is an organisation’s guiding force; that successful organisational values are those that are “properly set, clearly stated and always lived”; and aims to provide practical guidance to this end. It also emphasises that CAs, at all levels, have an important role to play in embedding a culture of ethics within their organisation.

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