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The Prospect of Ethical Consulting

The Prospect of Ethical Consulting
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摘要 Ethical consulting is a critical professional activity that is very critical to the very survival of the corporate world and is thus likely to boom within the shortest possible time in the future. This predictive statement is based on the consequential effect of the bankruptcy of Ertron and WorldCom and its aftermath legislature, Sarbanes-Oxley Act (Lander, 2004). The main issues boarder on how ethics influence organizations' operations and to what extend these influences can be coded and managed to enhance objectivity and minimize fraud. The methodology applied in this paper was an exploratory approach under the qualitative design. It encapsulates a thorough review of literature on the subject matter and draws inferences to address the research objectives. It was found that ethical consulting was possible and consultants venturing into the area need to be strategically diversified to enable them to design and develop customized ethical codes for the heterogeneous clientele with appropriate supporting monitoring and compliance procedures.
出处 《Journal of Modern Accounting and Auditing》 2014年第10期1021-1029,共9页 现代会计与审计(英文版)
关键词 ETHICS compliance GATEKEEPER CONSULTANCY 咨询公司 发展前景 伦理 道德规范 定性设计 欺诈行为 奥克斯 客观性
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