Ethical And Business

In recent years, there has been an effort to develop a common set of accounting standards for nations and firms doing business around the world. For the Final Project, you are to write a paper discussing how the effort for a global set of accounting standards has increased the motivation, or need, to establish a global set of ethical standards. Your paper should include a discussion on the history of the AICPA, the CPAO, and the IFAC and a thorough examination of corporate social responsibility frameworks including the Global Reporting Initiative (GRI) G4 Reporting Guidelines, the UN Global Compact’s Principles, and ISO 26000 Guidelines. You should address how the United States and the international community are developing a common set of ethical standards, specifically referencing the recent revisions of the AICPA and CPAO codes, and discuss some of the challenges faced by the governing bodies in their attempts to converge the standards. Make a recommendation on at least five fundamental guidelines that you believe should be included in a global set of ethical standards. The paper is to be 7–10 pages (of content) and prepared in accordance with APA guidelines. There should also be a title page, a 1–2-paragraph abstract, and a reference page showing a significant variety of current, relevant sources that are used and cited in the paper.

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