Reflective Research Essay: Accounting Ethics

I am a principled person, who understands what am I am supposed to do and what I am not supposed to do. I am therefore not moved by other people, but I do things based on my principles. I respect the rule of the law, any rules given, and I also respect those who are older than I am, regardless of their social statuses. I am therefore a focused person who is determine to reach my goals without being influenced by another person not to pursue my goals. In addition, I also believe in respect and morals, whereby I am supposed to respect people wherever I go, and I am also supposed to uphold my morals as high as possible in each and everywhere that I go.

Secondly, I believe in the cultural dictates of any organization and the society. In order to be able to live and operate peacefully in an organization or a society, I usually familiarize myself with the cultural dictates of the organizations or the society. This consequently helps me in being able to fully lead a peaceful life without any problem at all. Moreover, I also respect those in authority, and I do not go against what those in authority say. This has enabled me to be able to live peacefully in different areas with different set of rules and regulations. On the other hand, I am always apologetic, and I would rather oblige myself to stop an argument, in order to avoid causing very serious issues. Finally, I believe in the truth, and I would rather tell the truth even though the consequences might be worse rather than telling a lie.

American Accounting Ethics

• The members of accounting are supposed to exercise very sensitive both moral and professional judgements, throughout their activities while carrying out their responsibilities are professionals (Jun, 2012).
• The members are supposed to oblige to act in a manner which seeks to serve the interests of the public, thus honoring the trust of the public, and to also establish commitment and professionalism.
• Members need also maintain the confidence of the public, through performing their professional duties with the uppermost sense of trustworthiness (Bird & Robinson, 2017).
• A member need also uphold impartiality and be free from any types of encounters of interests while honoring professional duties. A person who is in civic practice needs to be liberated in circumstance and appearance when offering auditing and other substantiation services.
• A member should also observe the ethical and technical standards of the profession and strive consistently to improve the proficiency and the quality of services, thus honoring professional responsibility to the best of his or her ability.
• Any associate in the civic practice needs to discern the Principles of the Code of Professional Conduct in defining the opportunity and nature of services to be delivered (Kinney & Raiborn, 2013).
• These principles are aimed at strengthening the profession’s gratitude of its duties to the audit customer, outsiders and also the fiscal statements and to coworkers in the work place. These values are consequently set in order to provide a guide for specialized behavior and to also express the rudimentary knowledge of professional and ethical demeanor. Hence, specialized behavior is required even at a point when it might be at one’s disadvantage.

The above professional ethics compare and contrast to my personal ethics in the sense that I am focused on upholding the dictates of any given culture, be it organizational or societal. I therefore work under the cultural dictates within which I am operating (Kinney & Raiborn, 2013). Moreover, I maintain high levels of respect, through respecting the authority, and also following the given rules to the latter. I cannot be convinced by anyone to undertake a task which might land me into problems. The same applies to this professional ethics whereby one is supposed to uphold the moral standards in order to be able to offer the best services (Snape & Hannah, 2014). My main aim is to provide the best services regardless of the consequences. Even though the consequences might be disadvantageous on my side, if I have performed according to the rules, I cannot regret it (Jun, 2012).

            The above professional ethics are therefore similar to my personal ethics since they clearly resemble my personal ethics. For instance, I do not in any way indulge in any forms of violence, even though I might be supposed to do so (Jun, 2012). This is because in order for one to behave in a professional way, he or she needs to uphold the moral dictates of the organization or society in which he or she is in. this consequently explains how my personal ethics are similar to the professional ethics. I am therefore determined to make sure that I do not in any violate my principles, since they are the rules which govern me, and I am supposed to observe them, in order to be also able to observe the professional ethics (Bird & Robinson, 2017).

            The professional ethics which were upheld in B BUS 361 class were, lack of observing ethical and technical standards of the class. This therefore means that the two students went against the dictates of the ethical and technical standards of the class, thus making them to indulge in activities which led to cheating in the exams (Kinney & Raiborn, 2013). Secondly, the students did not maintain impartiality, since they decided to do what was wrong, thus operating in an impartially way through looking at each other’s work when they were not supposed to do that at all. The personal ethics which were upheld were the lack of observing the dictates of the given culture, and in this case being the cultural dictates of the school (Bird & Robinson, 2017). On the other hand, the professional and personal ethics which were overlooked include the following, lack of a follow up to understand what led to the students indulging in that behavior, and why the students opted to copying when they had prepared themselves for the exam.

            I have therefore learnt that one is supposed to follow the rules and regulations of any laws, in order to make sure that he or she does not indulge in any conflicts of interest. Moreover, one is also supposed to remain impartial regardless of the circumstances. As a professional, the services offered to the clients’ needs to be of high quality. One needs also behave in a manner which mainly seeks to improve the view of the people around you or the organization as a whole. Finally, respect should be upheld in any organization, since this is the key to better performance.

Reference

Jun, W. (2012). Accounting with Heart: China's Role in International Finance and Business. Chichester: Wiley.

Kinney, M. R., & Raiborn, C. A. (2013). Cost accounting: Foundations and evolutions.

Bird, D. L., & Robinson, D. S. (2017). Modern Dental Assisting - E-Book.

In Jindal-Snape, D., & In Hannah, E. F. S. (2014). Exploring the dynamics of personal, professional and interprofessional ethics.