Preview

Can Ethics Be Taught?

Powerful Essays
Open Document
Open Document
1617 Words
Grammar
Grammar
Plagiarism
Plagiarism
Writing
Writing
Score
Score
Can Ethics Be Taught?
What are ethics?

Ethics are the set beliefs and values of an individual which they apply to circumstances relating to morality. To act in an ‘ethical’ manner, an individual must display integrity by doing what they believe to be right.

When working within any professional body, an individual will be subjected to circumstances in which personal ethics will come into play. The Accounting profession is no different as ethical questions arise as part of any working day and can effect how an individual or the company conducts business. These questions can vary greatly in practice from selection of new customers to the rates at which those clients are going to be charged. These ethical questions are raised regularly within the workplace and each employee will react to them differently. The varying reactions will depend on the morality of each individual, or each employees own ‘ethics’. As each employee has their own set of values companies must be alert to the fact that some of their employees may have more ‘flexible’ morals than others. This ‘flexible’ morality can lead to corruption and manipulation within the workplace and can give companies serious problems. As a result of this, all of the main professional accounting bodies have begun to re-introduce mandatory courses teaching ethics to their employees. As well as this, ‘A Guide to professional ethics’ was published which contains a number of different principles in order to govern the behaviour of accountants and also to identify and reduce the greatest areas of risk with respect to unethical behaviour.

How does a person form their set of morals?

Ethical programming had been left out of the Professional Accounting syllabus due to the argument of whether or not ethics can be taught. Each individual creates his or her own morals in a unique and greatly differing way based on personal experiences and understanding. One of the main inputs on creating personal values is based on that of the family. As a child grows,



References: Can ethics be taught? By Archie Carrol Can ethics be taught? By Manuel Velasquez

You May Also Find These Documents Helpful

  • Best Essays

    Nortel Case Report

    • 3865 Words
    • 16 Pages

    2 Mintz, Steven M., and Roselyn E. Morris. Ethical Obligations and Decision Making in Accounting: Text and Cases. New York, NY: McGraw-Hill/Irwin, 2011.…

    • 3865 Words
    • 16 Pages
    Best Essays
  • Satisfactory Essays

    Accounting Ethics Wk 3

    • 350 Words
    • 2 Pages

    References: Mintz, S. (2011). Ethical Obligations and Decision Making in Accounting: Text and Cases (2nd ed). McGraw-Hill Learning Solutions. Retrieved from http://devry.vitalsource.com/books/0077586859/id/id_0078025281_001_001750…

    • 350 Words
    • 2 Pages
    Satisfactory Essays
  • Powerful Essays

    Ethics is a set of principles of conduct that guide the decision making and behaviour. The purpose being to make sure that all those who follow it make ethical decisions with consistency involved. (College hand out of Ethics 2010/11)…

    • 2468 Words
    • 10 Pages
    Powerful Essays
  • Better Essays

    Ethics is a very important aspect of accounting and should be taken very seriously as accountant. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. The opinions of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor 's reporting.…

    • 1026 Words
    • 5 Pages
    Better Essays
  • Best Essays

    No man can be certain beyond a shadow of a doubt how he will react in any given situation. One can know how he would hope to react; however, until the circumstances are in place behavior can not be entirely predicted. A person’s reaction in the direst of moments is in fact the heart of who they are. While reactions are spontaneous, actions are not and the decisions to act or not to act in one fashion or another are based on an ethical viewpoint. This truth spans across both personal and professional lives and from those individual lives crosses the boundaries into entire professions. Ethics is not limited to individuals, but stretches across entire organizations, social practices, and even complete social, political, and economic systems (Duska & Duska, 2003). The accounting profession is not an exception. This paper will describe the deontological ethical system as well as the utilitarian ethical system, both of which are proposed for the accounting profession. Second, it will evaluate each system with respect to the accounting professions organizational culture and the Accounting Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. Finally, it will conclude the use of the deontological ethical system as most appropriate for the accounting profession.…

    • 2840 Words
    • 12 Pages
    Best Essays
  • Powerful Essays

    References: Cramer, A. (2005). HUMAN RIGHTS AND BUSINESS: A LOOK AHEAD. Corporate Knights Magazine, 4(1), 38. Retrieved March 5, 2013, from Business Source Complete database.…

    • 1005 Words
    • 5 Pages
    Powerful Essays
  • Good Essays

    Personal Ethics Paper

    • 6307 Words
    • 26 Pages

    When one takes an ethics course, several thoughts may come to mind. Some examples of these thoughts include, “This class is useless. How will it help me in my career? Why is this class even required?” However, I believe ethics is a very important topic, especially to myself because in less than two years, I will enter the business world as a professional accountant. As an accountant, we are responsible to report the financials of a company. Investors depend on these financials to decide which company or companies they will invest their hard earned money. If these financials were skewed by the accountants or upper management for merely personal benefit, an investor could be fooled into investing into a company who is about to declare bankruptcy or in serious financial trouble. The investor could then lose their hard earned money due to lack of ethics from the accounting department. This is why ethics means to me to always be honest and do the right thing even if it causes harm to yourself.…

    • 6307 Words
    • 26 Pages
    Good Essays
  • Good Essays

    Four Ethical Systems

    • 620 Words
    • 3 Pages

    1. Ethics are belief that shapes what a person does everyday. It is the standard that people live up to in order to distinguish what is right from what is wrong based on ones morals. These morals are principles that are demonstrated into society. We as people have ethical duties to all living things.…

    • 620 Words
    • 3 Pages
    Good Essays
  • Powerful Essays

    ‘Ethics’ is defined as: ‘moral principles that govern a person’s behavior or the conducting of an activity’; they tend to be values imposed by one’s self or by a group on its members.…

    • 1755 Words
    • 8 Pages
    Powerful Essays
  • Better Essays

    Ethics is simply defined as a set of principles of right conduct, the motivation based on ideas of right and wrong. It is also the study of the general nature of morals and of the specific moral choices to be made by a person (moral philosophy). Ethics also speaks to the rules or standards governing the conduct of a person or the members of a profession as in medical or business ethics (Free Dictionary, 2012).…

    • 1805 Words
    • 8 Pages
    Better Essays
  • Good Essays

    Accounting Ethics

    • 95067 Words
    • 381 Pages

    Accounting Ethics, Second Edition. Ronald Duska, Brenda Shay Duska, and Julie Ragatz © 2011 John Wiley & Sons, Ltd. Published 2011 by John Wiley & Sons, Ltd. ISBN: 978-1-405-19613-0…

    • 95067 Words
    • 381 Pages
    Good Essays
  • Good Essays

    Ethics are a collection of principles of right conduct that shape the decisions people or organizations make.…

    • 719 Words
    • 3 Pages
    Good Essays
  • Better Essays

    Ethical Decision Making

    • 1651 Words
    • 7 Pages

    Ethics refers to principles that define behavior as right, good and proper. Such principles do not always dictate a single "moral" course of action, but provide a means of evaluating and deciding among competing options.…

    • 1651 Words
    • 7 Pages
    Better Essays
  • Powerful Essays

    Ethics are a set of moral principles which are recognized in respect to a particular class of human actions or a particular group, for instance the medical ethics, legal ethics, teaching ethics, business ethics that brings together people of the same profession. These principles deal with values relating to human conduct with respect to concepts such as being good or bad, decent or shameful, right or wrong etc. These values guide members of a group to act in a manner that is consistent with the values and standards as established.…

    • 2112 Words
    • 6 Pages
    Powerful Essays
  • Good Essays

    In this article, the ethical considerations that are involved for financial decision-making are that the American Institute of Certified Public Accountants (AICPA) follows a professional ethics code of conduct. This code requires that all accountants use these codes in their business operations to guide them in the use of professional and ethical behavior. Also required by the AICPA is that all accountants are willing to make a pledge or commitment to use honorable behavior in their practices, even if this is at the expense of any personal benefits (Think+Up, 2011).…

    • 515 Words
    • 3 Pages
    Good Essays