Ethics for Professional As Accountant
Ethics for professional as accountantAs our society is increasing complex, the ambiguity of situation in business transaction is increased. Thus, it is more and more important for accountant to concern ethics issue and to follow the accounting framework.Not like the color of your eyes, ethics is not inherited from parents. It is acquired by learning after born. Ethical reasoning, is not a matter of applying the appropriate algorithm to a situation and mechanically calculating the correct moral result. Ethical reasoning is more subtle, less precise, often more difficult.± (Damian & Stephen 1998, P2). Ethics determine the individual's judgment on value, creativity, happiness and sadness. But it does not exist independent, it relates to the customs, habits of life or traditions of a people. Ethics behavior in the society has the moral reflection of the normative standard. Consider something ethically requires one to value the decision beyond his self-interest alone in reaching the decision. Also ethical judgment is universalized, it should be objective and without any biases or preferences. Besides, ethics is practical for action-guide. We can evaluate the people's behavior by prescriptive guidance.
Like the useful life of an asset, or estimate the current years bad debt, we can only give a rough figure because it is future events. The separate individual identity is not as important as in western countries. Accountants collect and process the financial information to assist the decision making of public. That means we can predict the consequence of people by referring the proper ethics code. International context of different countriesThe existence of cross-cultural setting complicates the making of judgements about what is, or what is not ethical behavior. In the reality, accountants have flexibility to choose the particular option or accounting methods. Therefore, company can choose the accounting policy which gives them most preferred outcome. It focus on the particular nature of the relations between individual who interact with other±. This unfamiliarity involves a strong element of concern about ethics. This misleading financial report distort the real operating result, thus cause the economic loss of report users. However, this gives the chance for creative accounting so as to get the desired financial figure. Furthermore, the concept of bribe also has different understanding in different countries. Some infringement that is trivial in one society is considered to be a serious matter in another. The accountant takes the advantage of some existing rules and ignoring some rules. However, as we discussed above, each country has it's unique culture and political system.
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