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1、Statements on Management AccountingL E A D E R S H I P,S T R A T E G I E S GPublic and private organizations;4L E A D E R S H I P,S T R A T E G I E S GLarge and small organizations;GService, knowledge-based, and manufacturing organizations; andGOrganizations around the world.This SMA covers the logi
2、cal building blocks of creating an effective, ethical organization. It only briefly addresses the philosophy behind the the- oretical concepts of ethics and the various schools of ethical development and thinking. It does not address several aspects of ethical driv- ers, such as religious belief sys
3、tems and other specific areas that may be considered unique to a limited group.This SMA discusses the stages required in devel- oping and implementing a values-based ethics system within an organization in order to meet compliance requirements and create ethical sus- tainability as the organization
4、grows and devel- ops. To provide a context for overall risk and control assessment, the application of a frame- work such as COSOs Internal Control Integrated Framework as a basis for internal con- trol assessment under SOXSection 404 requires an assessment of the organizations culture. This SMA cas
5、ts light on the ways in which an ethical culture can be developed, fos- tered, and improved so as to reap benefits beyond compliance. As human behavior is increasingly recognized as a driving aspect of the integrity of control systems, this SMA shows how an ethical environment can be created only by
6、 a complete and integrated approach to all aspects of the work-life and decision making of every indi- vidual within an organization. While this respon- sibility rests primarily with the management accountant in terms of developing internal processes, systems, and controls, the approach will assist
7、those in assurance roles, such as internal and external auditing, to broaden theirunderstanding of the complexity of ethical assur- ance. This will enable them to move beyond meeting the requirements of an ethical checklist and enter a state in which the COSO environmen- tal assessment can truly dem
8、onstrate the level to which an ethical culture exists and is mature in its application and scope.Each section of the SMA addresses an important step in the process of developing an ethical culture:GValues, Ethics, and Accounting outlines why financial and management accounting profes- sionals must m
9、ove beyond traditional approaches to control systems and focus on the softer skill areas for a behavioral under- standing of their human capital.GDefining and Developing the Organizations Behavioral Values shows how to 1) assess the existing ethical cultural reality in an organiza- tion, 2) compare
10、it to the expectations of the owners and key shareholders, and 3) complete an analysis of any existing gap between the two.GLeadership by Example deals with the primary critical success factor of building an ethically- based organization. The alignment of organi- zational values and beliefs is not o
11、nly expressed in what those in leadership roles say, but also in how they manage and act on a daily basis.GEthics and Internal Controls deals with the critical integration of ethical thinking into the core aspects of business process manage- ment. The key aspects of ERM, process devel- opment and im
12、provement (BPR), quality man- agement, “mistake proofing” (Poka-Yoke con- cepts), and the development of a learning5L E A D E R S H I P,S T R A T E G I E S and consid- ers ethical and value-based aspects of busi- ness direction as part of the planning process.6L E A D E R S H I P,S T R A T E G I E S
13、 GAddress these gaps through various plans, programs, and interventions;GHave the desired ethical behaviors permeate every aspect of the organizations operations; andGDevelop indicators to ensure there is no degra- dation in ethical behavior, depleting the value of human capital with its negative im
14、pact on the organization. This approach will enhance the operational effec- tiveness of the organization and significantly improve its risk profile in regard to fraud and other individual infractions. V. DEFINING AND DEVELOPING THE ORGANIZATIONS BEHAVIORAL VALUES Every organization already has a cul
15、ture. In smaller companiesparticularly family-owned businessesthe culture reflects the personal values and business methods of the owners and primary operators. In larger companies, it is more difficult to convey the proper culture from the top. One of the most significant risks in very large organi
16、zations, in fact, is that the culture (and, by definition, the values and ethics) that the board of directors and senior managementbelieve to exist within the company may be differ- ent from the actual culture experienced by employees, clients, and suppliers. In other words, upper managements perception of the culture is not reality.Many of the business scandals of the last 30 years stem from this issuenot because the board or senior management were “bad people,” but b
