The contribution of accountants to sound, ethical business practice An ACCA case study
Page 6: Conclusion
In an increasingly knowledge-based world, the most important resource for any organisation is the people who work for it. They are the key asset that enables an organisation to create and sustain a competitive advantage. Success in the knowledge-driven economy involves using the expertise and professional skills of employees and specialist consultants to develop business opportunities that meet the needs of global customers. Accountants have a vital role to play in this process.
At the same time, there are also higher expectations of how both individuals and organisations should behave. ACCA is constantly striving to define best practice and promote higher standards for its members, and this has involved constant evolution of accounting practices.
ACCA | The contribution of accountants to sound, ethical business practice