What do you do now? ICAS publishes updated ‘Shades of Grey’ ethics case studies
Ann Buttery, Head of Ethics, ICAS Policy Leadership, introduces ICAS’ updated series of ‘Shades of Grey’ ethical dilemma case studies.
In 2008, ICAS published the late David Molyneaux’s research report entitled ‘What do you do now? Ethical Issues Encountered by Chartered Accountants’ which featured a series of 28 ethical dilemmas faced by chartered accountants. The success of that document led to a demand for additional case studies particularly from chartered accountants working in industry.
In 2009, ICAS published ‘Shades of Grey’, a series of 19 dilemmas largely based on real-life ethical issues encountered by chartered accountants.
This latest publication provides an update to the case studies published in 'Shades of Grey' and offers a number of new scenarios.
The dilemmas are intended to cover a wide range of situations that might be faced by chartered accountants in business or in practice.
The same style as used in David’s original publication has been adopted. Each scenario is focused on you and at the end of each scenario the requirement is for you to make a decision and do something – although a valid option may be for you to decide consciously to do nothing. This approach is adopted to try and reinforce the importance of such issues and the need for the respective individual to carefully analyse the dilemma that they are faced with.
The commentaries which follow each scenario should not be viewed as solutions but rather as a means of drawing out the main issues and identifying ways in which these might be addressed.
ICAS Ethics Resources
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