A25. IFAC member bodies, educators, and other stakeholders may consider using participative
approaches that can enhance the development of professional values, ethics, and attitudes. These
may include but would not be restricted to:
(a) Role playing;
(b) Discussion of selected readings and online materials;
(c) Analysis of case studies that involve business situations involving ethical dilemmas;
(d) Discussion of disciplinary pronouncements and findings;
(e) Seminars using speakers with experience of corporate or professional decision making; and
(f) Use of online forums and discussion boards.