This paper discusses the importance of ethical behavior in the profession of accounting.
Written in 2005; 985 words; 3 sources; MLA; $ 34.95
Paper Summary:
This paper explains that the "Ten Universal Ethical Values" are--honesty, integrity, living up to promises, loyalty, equality, caring, admiration for other people, dutiful citizenship, quest for quality and answerability. The author points out that a profession is built on the foundation of a widely acknowledged body of knowledge, a popularly accepted standard of achievement and an enforceable code of ethics, which is most vital component in setting up of a profession. The paper stresses that the primary cause for holding ethical guidelines is not to give a panacea to all vocation-associated difficulties but to assist in the decision making process for circumstances, which entail ethical issues such as taxes.
From the Paper:
"Definite duties of the accounting profession are put forth in the different code of ethics circulated by important establishments like the AICPA. The AICPA's foremost rule of professional conduct declares: In discharging their duties as professionals, associates must implement responsive professional and moral views in all their works. The failure of auditor sovereignty infringing Rule 101 of the AICPA Code of Professional Conduct was the topic of a research project using 2,000 arbitrarily chosen AICPA members in public accounting profession as a staff auditor, senior, or manager."
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