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This document discusses the evolving role of the finance function within organizations. Here are the main points:
Finance Within Business Functions – Finance is one of the main organizational functions alongside operations, sales and marketing, HR, and IT. It manages financial resources and supports decision-making.
Ethics in Finance – Ethical practices underpin value creation and are essential to financial integrity. Professional accountants must follow ethical guidelines, including integrity, objectivity, competence, confidentiality, and professional behavior.
Corporate Governance – Strong governance ensures organizations are managed effectively while minimizing risk. It helps businesses maintain sustainable wealth creation and comply with regulatory standards.
Corporate Social Responsibility (CSR) – Businesses should consider the interests of all stakeholders, not just shareholders. Ethical business practices help attract customers, employees, and business partners while improving long-term profitability.
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