Deontological Ethics: American Institute Of Certified Public Accountants

Deontological Ethics:
The theory of Deontology was created by a great philosopher by the name of Immanuel Kant. Kant believes human inclinations, emotions and consequences should play no role in moral action; therefore, the motivation behind an action must be based on obligation and well thought out before the action takes place. Kant also believed that morality should, in theory, provide people with a framework of rational rules that guide and prevent certain actions and are independent of personal intentions and desires (Shakil, n.d.).
Deontology is defined as being the branch of ethics dealing with duty, moral obligation, and moral commitment (Dictionary.com, n.d.). Deontology is the opposite of utilitarianism as it highlights that the
The framework for the rules is provided by the principles while specific guidance regarding the performance of professional accountants working under the American Institute of Certified Public Accountants membership are highlighted by the rules. The principles of the American Institute of Certified Public Accountants are divided into six articles and a preamble. The role played the principles is articulated by the preamble. The preamble clearly states that the rules will guide the performance of the members and will ensure that they act professional and fulfill their responsibilities ethically. They must ensure the basic tenets of professional and ethical conduct as highlighted by the American Institute of Certified Public Accountants rules and guidelines. Even at the sacrifice of the personal advantage of an individual, the un-answering commitment to honorable behavior is encouraged by the
The special responsibility of self-governance is admonished for the members of a group. The second article reminds the professionals the main reason of the accounting professional in states that the accountants are only responsible for serving the interests of the public and that is their main priority. The article further clarifies that public interests refer to the interests of the investors, governments, credit grantors, employees, business and financial community and the clients. Furthermore, this also includes all those who rely on the services of the financial accountants, and these accountants are obligated to rely on integrity and objectivity to perform their duties and to main orderly functioning of commerce. The accountants are obligated to be dedicated towards professional excellence as the public relies on accountants. The accountants should also act with integrity as highlighted by Article III. All work done by the accountant should be without deception and completely honest. The obligation of client confidentiality is extremely important, and it should never be compromised by the accountant. Deontologists’ ethical practice is applied here that highlights that betraying confidentiality is wrong no matter how much happiness can be maximized by breaching it (Armstrong et al. 2003). All those acting with integrity will keep