ETHICAL ISSUES IN THE PRACTICE OF MANAGEMENT CONSULTING

Abstract

This article discusses some ethical issues that accountants face when they perform as management consultants.

To some people, “ethics” in “consulting” is a contradiction of terms. It is an oxymoron like a “fun run,” “simplified tax code,” or “funny accountant.” Other people view consultants as carrying a very large bag of tricks, almost like a Santa Clause’s bag. Whatever a client wants or is in the mood to buy, the consultant is ready to sell. Nevertheless, my topic is titled “Ethical Issues in the Practice of Management Consulting.”

The ethical issues that face consulting as a profession within public accounting are quite different from the ethical issues that individual consultants face in their everyday work environment. This article touches on both sets of issues.