There has been much written on the importance of responsibility accounting and integrated reporting to ensure business accountability, but not on how to be a responsible accountant. As the accounting profession is built on the foundation of maintaining public trust, making the right decisions when faced with a challenging dilemma has a major impact on the long-term performance and perception of the firm as well as personal credibility. Accountants make judgement calls on a regular basis: they are privy to highly confidential information regarding their clients and their clients' businesses. Unethical earnings management practices can easily lead to falsifying records, but how does the accounting professional avoid succumbing to these practices when faced with other pressures? Giving Voice to Values in Accounting is the first book to explain the ethical dilemmas faced by accountants in their day-to-day work and to provide clear guidance for accounting students and professionals in navigating through these issues. The Giving Voice to Values (GVV) framework focuses on resolving ethical conflict by encouraging individuals to act on their values. This book provides accounting educators, coaches, trainers and professionals with both the impetus and the tools to easily implement the GVV offering into their own work, their organizations and in the classroom.

Giving Voice to Values, under the leadership of Mary Gentile, has fundamentally changed the way business ethics and values-driven leadership is taught and discussed in academic and corporate settings worldwide. This book shifts attention to the future of Giving Voice to Values (GVV) and provides thought pieces from practitioners and leading experts in business ethics and the professions on the possibilities for sustaining its growth and success. These include the creation of new teaching materials, reaching different audiences, and expanding the ways in which GVV is making a difference in classrooms and the workplace and acting as a catalyst for organizational and societal change. The book closes with a reflective chapter by Mary Gentile, looking back at where GVV has been and looking ahead to where GVV might go.

How can you effectively stand up for your values when pressured by your boss, customers, or shareholders to do the opposite? Drawing on actual business experiences as well as on social science research, Babson College business educator and consultant Mary Gentile challenges the assumptions about business ethics at companies and business schools. She gives business leaders, managers, and students the tools not just to recognize what is right, but also to ensure that the right things happen. The book is inspired by a program Gentile launched at the Aspen Institute with Yale School of Management, and now housed at Babson College, with pilot programs in over one hundred schools and organizations, including INSEAD and MIT Sloan School of Management. She explains why past attempts at preparing business leaders to act ethically too often failed, arguing that the issue isn’t distinguishing what is right or wrong, but knowing how to act on your values despite opposing pressure. Through research-based advice, practical exercises, and scripts for handling a wide range of ethical dilemmas, Gentile empowers business leaders with the skills to voice and act on their values, and align their professional path with their principles. Giving Voice to Values is an engaging, innovative, and useful guide that is essential reading for anyone in business.

Giving Voice to Values as a Professional Physician provides students with the theoretical background and practical applications for acting on their values in situations of ethical conflict. It is the first medical ethics book that utilizes the Giving Voice to Values methodology to instruct students in medical ethics and professionalism. In doing so, it shifts the focus of ethics education from intellectually examining ethical theories and conflicts to emphasizing moral action. Each section of the book explains how moral decision-making and action can be implemented in the healthcare arena. Medical ethics cases are provided throughout in order to assist students in giving voice to their values and developing skills for professional action. The Giving Voice to Values methodology, and the cases in this book, do not focus on the big questions of academic ethics, but rather on the ethics of the everyday, even if the challenges presented are difficult. In other words, the ethical questions students will have to face, in this book and in medical education and practice, are about how to interact with others, whether they be patients or colleagues, who might have different ethical positions. The book provides a unique guide for professional identity formation and the teaching of ethics in medical schools.

Research on Professional Responsibility and Ethics in Accounting Volume 26 explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility.

E-book: Ethical Obligations and Decision-Making in Accounting: Text and Cases

Accounting education ought to prepare future professionals to enter a principles-based, rules-oriented field of activity wherein technical knowledge of accounting standards (principles, rules and decision procedures) and ethical awareness (the capacity to discern moral issues and resolve ethical dilemmas) are crucial. Accounting education is best performed by the accountant’s adherence to the principles of the accounting profession and by individuals and firms following the appropriate rules, act according to the codes of conduct adopted by their profession, exercise clear judgment whenever they address financial transactions and consider/assess the state of a given business. Accounting Ethics Education: Making Ethics Real gathers a diversity of contributions from invited well-known experts and other specialists. It promotes comprehensive reflection around key trends, discussing and highlighting the most updated research on accounting ethics education, being an essential and useful reference in the field. In the performance of accounting tasks, the accountant should be educated and supported in the skills development and habit formation to solve accounting problems, recognize moral issues and resolve ethical dilemmas that will be encountered in their special tasks. Also, this book provides a moral map for identifying and acting on values when difficult situations arise. Examining multiple perspectives, the book improves the scholarly debate by providing cutting-edge and insightful research vital for all those interested and immersed in these matters. It will be of great value to academics, students, researchers and professionals in the fields of accounting, accounting education and ethics.

The complexity facing today’s organizations calls for a rethinking of leadership. The world is facing grand challenges for people and the planet. Leaders and employees bear the responsibility of formulating strategies grounded in strong values. These strategies aim to foster the growth of sustainable organizations and promote ethical work practices. This book gives voice to values-based leadership and provides a method for leaders to develop a values-based organizational culture. Values play a role on many levels in how we work as individual leaders, in teams, and in organizations and in how organizations approach societal challenges. Values can be a compass or orientation point, giving direction for decisions and actions. Awareness of values can make organizational responsibilities clearer and give a sense of meaning to work and help leaders to create organizations where corporate, moral, and social values are embedded at every level. This book gives insight into a Scandinavian values-based leadership model built on the institutional leadership tradition. It provides processes and practices that leaders can use to develop organizations where values are continuously nurtured. The book provides practical ideas of how leaders can work on becoming conscious of both the organization’s explicit and implicit values, as well as working on the direction of the organization and its broader organizational culture. This book will be an invaluable resource for both practitioners and graduate students interested in leadership and organizational development.

The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.

This is a continuing of a long series focusing on professional responsibility and ethics in accounting.