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The Ethical Journey – The Right, the Good and the Virtuous

In November 2015, ICAS launched its business ethics initiative: The Power of One. As part of this initiative, the ICAS Ethics Board published the guidance paper - “The Ethical Journey – The Right, the Good and the Virtuous” - to help ICAS members make the ‘journey’ from identifying an ethical dilemma to its resolution.

The guidance paper develops the following ‘aide memoire’:

For a Member of ICAS, ethics includes the consideration of the right, the good, and the virtuous actions to take in a particular circumstance, reaching a judgement, and having the resolve and courage to act accordingly.

The aim of this aide-memoire is to draw attention to the fact that there are different ways of looking at ethical dilemmas, and how people make decisions – that there are a variety of ethical perspectives which might be useful when thinking about an issue. It is hoped that this framework for analysis will encourage members to pause for thought, and to reflect, and thereby broaden their perspective when facing an ethical decision, and aid their ethical decision-making process.

The ICAS ethical journey infographic

In 2020, to mark the fifth anniversary since the launch of The Power of One, ICAS issued a second edition of this paper.

The full guidance paper is available for download or alternatively, the "Abridged Version" provides an outline of the key points within the full guidance paper.

The Ethical Journey - The Right, the Good and the Virtuous

Download


The Ethical Journey - The Right, the Good and the Virtuous - Abridged version

Download


View more of The Power of One publications

Ethics and The Power of One

ICAS calls on every CA to place ethical leadership at the heart of their professional responsibilities

ICAS Code of Ethics

The ICAS Code of Ethics applies to all members of ICAS, affiliates, students, employees of a member firm or an…

2021-04-croneri 2021-04-croneri
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