Teaching Cases

The case of the financial director: ethical and professional standards
Date Published: 2013
Published By: The case centre
Authors:Luis G. Boggiano
Product #: 712-045-1


Abstract

This case examines an actual situation concerning ethical dilemmas faced by the CFO of a medium size, family owned financial institution in a developing country. The names of the characters and the financial institution have been fictionalized, however the case presents the facts as they happened. Several ethical dilemmas are presented including the obligations to the employer vs. clients, independence and objectivity of financial reports. The objective of the case is to present ethics in business as a rational process that allows the participants to think critically about certain situations and behaviors so that they may make decisions that are morally acceptable and prevent destructive consequences if appropriate actions are not taken in time. The Chartered Financial Analyst Institute’s code of Ethics and Professional Standards can be used as a guide for resolving these ethical dilemmas.

To acquire this case  go to this address: http://www.thecasecentre.org/educators/products/view?id=112538



Keywords: Ethics; Charitable uses, trusts, and foundations; Banks and banking; Finance; Venezuela
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