Ethics Education Toolkit Study Guides

The Ethics Education Toolkit study guides (and accompanying video program) help educate and train business and professional people at all levels ─ while studying at university or working in various areas of business. It can be used for sensitization to ethics threats, such as threats of: conflicts, self-interest, or intimidation. Ethics threats may result in compromised ethical conduct.

The five scenarios of the “Ethics In Business” video program illustrate the use of an ethical decision-making model that assists in developing learners’ ethical judgment. The "Introduction" module provides a guide to assist learners in discussing five ethical dilemmas with the aim of sensitizing to ethical issues occurring in the workplace, analyzing ethical issues by developing a systematic approach to making ethical decisions, and identifying appropriate actions that are consistent with ethical decision-making approach.

Professional accountants need to be able to deal with ethical threats and be able to choose a course of action consistent with the fundamental principles set out in the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code of Ethics).