First published on: http://www.accaglobal.com/content/dam/ACCA_Global/Technical/Future/pi-ethics-trust-digital-age.pdf

…..Qualitative research was based on roundtable discussions with senior practitioners, at CFO/partner/equivalent level to examine ethical questions within specific digital themes. The approach is to explore ethical questions that may arise in each of six digital themes, and to consider response options available to the professional accountants. The observations are informed by discussions with senior finance professionals, typically at the level of CFO, partner or equivalent. These perspectives were gathered via roundtable discussions conducted in Australia, China, Kenya, Nigeria, Republic of Ireland, Russia, Singapore, UAE and the US….

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