Ethics, excellence and accountants

Article Abstract:

Ethics increasingly are being recognized as linked to profits by businesses, and the 1990s will see the introduction of codes of ethics by business to address the concerns of shareholders and the public beyond pro forma satisfaction of extant rules. Accountants are perceived by the public as guardians of businesses' financial affairs and custodians of businesses' morality with influence over accountability, efficiency, and obligations. While there are no statutory requirements, the financial statement should reflect the businesses' record as a good citizen. The experiences of FIMBRA indicate that there is much unethical behavior being engaged in by accountants, but the introduction of an ombudsman for the Institute of Chartered Accountants in England and Wales will help improve ethics.

Management, Institute of Chartered Accountants in England and Wales, Ethical aspects, Accountants

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Bridging the 'town and gown' gap

Article Abstract:

Cooperative education programs between universities and business have benefits for students, schools, and industry. Cooperative education programs involve having students go out and work in industry at several points during their college careers. The benefits of cooperative education include: giving students a better appreciation for the needs of business; developing students practical and theoretical skills simultaneously; and giving students exposure to several different aspects of business. Other benefits of cooperative programs include: providing businesses with an opportunity to evaluate students over a long period of time; providing businesses with direct contact to recent scholastic developments; and providing universities with valuable feedback about employers' needs.

United Kingdom, Study and teaching, Great Britain, Education, Cooperative, Cooperative education, Work study programs

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