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Ethics, integrity & professionalism

Ethical due diligence in hiring and assessing professional accountants Logo cgma

  CIMA, Institute of Business Ethics |   Free |   Jan 2017 |   Thought leadership

Ethical due diligence in recruitment involves assessing potential employees in terms of their fit with the ethical culture and values of the organization. Ethical performance assessments should also be used when considering candidates for career development and promotion within the organization.

Topics covered:
  • Management accounting: Ethics, integrity & professionalism: Ethics, integrity & professionalism

2 Comments/Reflections

Toh Goh

Toh Goh Nov 2023

A candidate fit has the same importance as qualification and during interviews the design of the questions and how the candidates answer and behaved can help the assessment for the company fit.
Donna Jones

Donna Jones May 2022

In reading this article I have learned that due diligence in hiring accountants begin in the recruitment process and while writing out the job description and posting the vacancy with HR. There are always ethical challenges in every sector and it is important to set out expectations before hand. Also, when the role is filled it is important that managers and their team live up to the expectations of the organisation because they represent the values of the organisation.