Truth and Disclosure

RATIONALE

When employees are confronted with examples of corruption in their own organisation, they are often uncertain how to respond because they experience conflict between their own convictions and loyalty towards the organisation or colleagues. The ability to become aware of...
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LEARNING METHODS

Having completed the module, students should be able to:

  • Explain and understand how and when issues around truth and disclosure arise (e.g. internal auditing, external reporting, budgeting, bid preparation, etc.);
  • Answer questions such as: “What i...
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STUDY QUESTIONS

Questions are included in the “Reporting” document, linked to the case studies. In addition, the questions below could be considered from the list of additional readings.

  1. Would a “Bluffer” (Priest) voice any objections to the (i) corporate actions of...
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CORE LITERATURE
TGB Insurance Services Corp v. Superior Court
An employer provided two computers for an employee's use, one for the office, the other to permit the employee to work at home. The employee, who had signed his employer's “electronic and telephone equipment policy statement” and agreed in writing that his computers could be monitored by his emp...

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Case
Open Secrets: Medical Data Gathered by Firms Can Prove Less Than Confidential
This case looks at medical data gathered by firms to fight injury claims made by employees or to restructure benefits in order to shift costs to their workers. ...

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Case
The Ford Pinto Case
The Ford Pinto car was launched by the company despite knowing that it had serious safety flaws. ...

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Case
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ADDITIONAL LITERATURE
Resisting Transparency: Corruption, Legitimacy, and the Quality of Global Environmental Policies
The institutionalization and domestic endorsement of transparency is integrally important in the implementation of global environmental policies. Various studies suggest that international organisations promote transparency through their interaction with domestic actors in developing countries. This...

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Core Concepts
Transparency, Corruption, and Democratic Institutions
The article examines the institutional arrangements that underlie corruption in democracy. The role of transparency in determining institutional corruption is discussed and it is argued that transparency can be realized in a democracy only through the establishment of an extra-governmental instituti...

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Core Concepts
Shining a light on political party financing: Albania, Croatia, Kosovo, FYR Macedonia and Serbia
Transparency International developed CRINIS, which is a tool used for the assessment transparency in political party funding. According to public perception surveys conducted by Transparency International, political parties in the Western Balkans are particularly susceptible to corruption. Increas...

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Additional Literature
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