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BA4 – Fundamentals of Ethics, Corporate Governance and Business Law
4 sections available · 28 chapters available
Free BA4 – Fundamentals of Ethics, Corporate Governance and Business Law study notes for CIMA (CGMA Professional Qualification) students. Each chapter breaks down a key concept with examples and practice prompts you can turn into AI drills in the thinka app.
A. Business ethics and ethical conflict
The nature and importance of ethics
Professional values and the public interest
Frameworks of laws, regulations and standards (CIMA and IFAC codes)
Rules-based versus principles-based approaches to ethics
The fundamental ethical principles
Independence, scepticism, accountability and social responsibility
Threats and safeguards to the ethical principles
Regulating ethical behaviour: the CIMA Code and the law
Consequences of ethical and unethical behaviour
Ethical dilemmas and CIMA's Ethical Checklist
B. Corporate governance, controls and corporate social responsibility
C. General principles of the legal system, contract and employment law
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