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Ethics in Focus

By Michael McDonald, PhD, CGA (Hon.)

A dilemma is a difficult situation requiring a choice between unpleasant or undesirable options. Sometimes the choice is hard because we are uncertain about what to do while in other cases the difficulty lies in carrying out the choice we know to be right. In this column I am going to be discussing ethical dilemmas faced by CGAs.


Michael McDonald, PhD, CGA (Hon.), is Maurice Young Chair of Applied Ethics at the W. Maurice Young Centre for Applied Ethics at the University of BC. In 2006, McDonald received an Honorary CGA from CGA-Canada for his extensive work in accounting ethics education.

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