Navigating Ethical Systems: How professional accountants can drive ethical behaviour

Professional accountants can play an integral role in improving culture and ethical behaviour within organizations by helping them to:

• set ethical systems to guide behaviour;
• align ethical systems and processes; and
• introduce and embed formal and informal ethical systems. 

This report commissioned by CPA Canada is based on a series of interviews with thought leaders in the accounting profession and draws on research from Ethical Systems, which is housed in NYU Stern’s Business and Society Program. Read the report to learn more about the individual psychology behind ethical behaviour, some of the issues impact ethical systems and specific considerations for professional accountants and their teams to improve ethical behaviour.