By Brian Harden
Across industries, the most effective managers understand that leading by example is the best way to influence corporate culture. In the realm of accounting ethics, this concept is known as Tone at the Top.
The premise is simple: Employees look to management for leadership, and odds are high that their behavior will mirror the conduct of their bosses. If managers act with honesty and integrity, employees will generally follow suit. By the same token, if workers see...