Integrity

The ICAEW believes that integrity is fundamental to ethical behaviour. Ethical behaviour is not just a matter of concern and media debate but of crucial importance to individuals, organisations and markets. 

Efficient and effective markets will have as their foundations participants that can trust and be trusted, accepted standards of behaviour and mechanisms which influence and are influenced by behaviour.

Some of the issues which are being explored in the Market Foundations thought leadership initiative include:

• characteristics associated with ethical behaviour
• similarities, differences and inter-relationships between ethical behaviour and integrity
• factors and frameworks influencing decision-making process
• how do organisations influence and promote ethical behaviour
• the role of professions in promoting, supporting and reinforcing ethical behaviour

See further discussion on the ICAEW's work on ethical behaviour in business 

Publications

Integrity in professional ethics – FEE discussion paper (2009)
The Federation of European Accountants (FEE)’s discussion paper aims to encourage debate about the importance of integrity in the accountancy profession and business in general and to engage stakeholders in considering what behaving with integrity in a professional and business context should mean. As stated in its response to this discussion paper, the Institute is very supportive of this initiative.

Instilling integrity in organisations (2009)
Practical guidance aimed at directors and management to assist them in instilling integrity in their organisations. This document may also be helpful to audit firms discussing this topic with clients and individuals seeking to address issues in this area with their employers.

Reporting with integrity (2007)
This publication brings ideas from a variety of disciplines, in order to obtain a more comprehensive understanding of what is meant by integrity, both as a concept and in practice. Moreover, because this report sees reporting with integrity as a joint endeavour of individuals, organisations and professions, including the accounting profession, the concept of integrity is considered in all these contexts.