Ethical leadership in an era of complexity and digital change: Introduction

As ethical leaders and trusted advisors, CPAs rely on professional skills, values, ethics and attitudes to serve their organizations and clients. Learn how complexity in the professional environment, digital disruption, and mis/disinformation can impact your work.

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In their roles as ethical leaders and trusted advisors, CPAs rely on professional skills, values, ethics and attitudes to serve their organizations and clients. CPA Canada and the Institute of Chartered Accountants of Scotland (ICAS) are collaborating with the International Federation of Accountants (IFAC) to research and report on how complexity in the professional environment, digital disruption, and mis/disinformation impact the importance of professional skills and ethical leadership.

This exploratory paper laid the groundwork for an international, virtual roundtable event held on February 2, 2021, that further investigated this area.

In this 10-minute read, you will learn about

  • the difference between complexity and complicated
  • technology as a double-edged sword
  • identifying and mitigating bias
  • mindset skills

Additional content

You may also be interested in the thought leadership series. All four papers are now available:

Artificial Intelligence in network space

The accountancy profession is evolving to address changing stakeholder needs while continuing to meet public interest responsibilities. Get practical guidance on ethical decision-making as a professional accountant, professional accountancy organization, educator or employer.

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Professional accountants play a key role in helping organizations navigate technological changes in an ethical manner. To do so, they must understand how to respect technology’s double-edged sword—actively pursuing opportunities while safeguarding against challenges.

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In our data-driven and AI-enabled world, CPAs need to explore new ways to bring value to their organizations. The paradigm shift towards competence points towards technological literacy and highly-tuned human skills.