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  • Analysis of Qantas’ Practice with Stakeholders
    In face with globalization and increasing financial demands, many companies turn to stakeholders and the issue of cooperating with stakeholders is of great significance. This essay will choose Qantas as an example to analyze ethical or unethical practices in stakeholder cooperation and encourage what is good to be applied in other companies. 
    Introduction of Qantas
    Qantas (Queensland and Northern Territory Aerial Services Limited) was founded in the Queensland in 1920 and then earned its statue as one of the biggest largest domestic and international airline in Australia and one of the most famous airline in the world with its service. Qantas enjoys a high reputation with excellence in security, customer service, engineering and maintenance, and operational reliability. There are 2 complementary airline brands: Jestar and Qantas. More than 30,000 staff are employed by Qantas. 
    Definition of Ethical Practice
    Ethical practice, or ethical code (code of conduct) , is a series of values with which a firm explains its obligation to its stakeholders in details, concerning the firm’s activity, business, how to implement the firm’s values and vision, how to communicate with stakeholders, and so on. (IMA, 2005) It functions as a complementary treaty and guidance. 
    The essay probes into ethical practice of Qantas, one of the biggest airline in Australia. There are main five aspects: external communication, shareholders relationship, supplier relationship, government relationship, and transaction protocol. They indicates frequent and effective communication and rational attitude of Qantas Group, which should be learned by others companies. 
    IMA, 2005: IMA Statement of Ethical Professional Practice, Institute of Management Accountants
    Qantas, 2010: Qantas Group Business Practice, Qantas Airways Limited

    伦理实践,又称道德准则(Ethical code of conduct),是企业向利益相关者详细说明其义务的一系列价值观,涉及企业的活动、业务、如何实现企业的价值观和愿景、如何与利益相关者沟通等。(IMA, 2005)它是一项补充条约和指南。
    IMA, 2005: IMA道德职业实践声明,管理会计师协会
    Qantas, 2010: Qantas Group Business Practice, Qantas Airways Limited