Ethical Decision-Making in Accounting Leadership

Overview:

This is an advanced CPD course tailored for professionals who lead teams, make strategic decisions, and influence ethical culture within their organisations. The course explores how leaders in accounting can proactively manage ethical dilemmas, foster trust, and respond to integrity risks. 

You are introduced to practical models like Hodgson’s and the PLUS framework and are guided through real-world scandals to examine the root causes of ethical breakdowns. The course also includes a structured approach to developing a personal ethical leadership plan, ensuring that learners are equipped to build resilient, principled organisations in an increasingly complex business environment.

Course Content:

In this course, you will gain knowledge about the following topics:

• Foundations of Accounting Ethics
• Understanding Ethical Dilemmas
• Ethical Decision-Making Models
• Leadership Responsibilities in Ethical Decision-Making
• Disclosure and Whistleblowing

Learning Objectives:

Upon completing this course, you should be able to:

• Define ethics in the context of accounting and distinguish between core ethical principles and common ethical threats
• Understand the role of accounting leaders in setting the ethical tone and embedding a governance framework that supports ethical behaviour
• Apply structured ethical decision-making models, including Hodgson’s 3-Step Model and the PLUS Model, to real-world dilemmas
• Identify and appropriately respond to ethical conflicts, balancing transparency with confidentiality and stakeholder responsibilities
• Analyse case studies of ethical failures (e.g., Wirecard, Wells Fargo, Luckin Coffee) to extract leadership lessons and identify root causes
• Develop a personal ethical leadership plan to enhance ethical culture, prevent misconduct, and uphold professional integrity

Who Will Benefit:

• Accounting Leaders and Finance Executives responsible for corporate ethics and oversight.
• Auditors and Internal Control Professionals evaluating ethical risk and fraud prevention.
• Governance and Compliance Officers managing whistleblowing, transparency, and accountability.
• Board Members and Risk Managers overseeing ethical integrity and reputational risk.
• Trainees or freshly passed Accountants.