Developed by the Royal Netherlands Institute of Chartered Accountants (NBA) and grounded in cutting-edge behavioral ethics research, this model provides actionable insights into how ethically competent accountants approach complex decisions.

The Moral Decision-Making Model for Accountants is intended for all accountants in a wide variety of professional environments. And is designed in such a way that is also immediately a shared starting point for educational purposes; for trainers, service organizations and professionals from learning & development departments, ethic departments at offices and government agencies.

What you’ll gain:

  • An overview of the moral decision-making model for accountants.
  • Key traits of an ethically competent accountant.
  • Practical examples of professional ethical dilemmas.
  • Strategies for integrating the model into accountancy programs.
  • A live Q&A session with the experts.

Who is it for?

This model is essential for accountants across diverse professional environments. It also serves as a foundational tool for educators, trainers, service organizations, and professionals in learning & development and ethics departments.

Meet the Presenters 

The webinar will be led by Prof. Dr. Eddy Vaassen RA and Prof. Dr. Boudewijn de Bruin, the model's main founders, and Dr. Raymond Zaal MBA, who will share their insights and expertise.

Prof. dr. Eddy Vaassen RA

Eddy Vaassen is Professor of Accountancy and Director of the Post Master Accountancy programs at Tilburg University. He is the Vice-President Europe/Africa/Mid East of the Special Interest Group for Accounting Information Systems of the Association for Information Systems.

Prof. dr. Boudewijn de Bruin

Boudewijn de Bruin is Professor at the University of Groningen, where he leads the Business Ethics section, and at the University of Gothenburg. He is a board member of the Ethics, Culture, and Behaviour faculty of the Dutch Chartered Accountants (NBA).

Dr. Raymond Zaal MBA

Raymond is Assistant Professor of Financial Ethics at the University of Groningen. He is an experienced trainer on professional ethics and integrity management for financial professionals.

Curious to learn more?

Dive deeper into the moral decision-making model by downloading the comprehensive white paper.