Ethics & Accountant

Essay by abbiehappyUniversity, Bachelor'sB, March 2009

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The Enron Corporation is probably the most serious wake up call for accounting ethics and its legal system. The topic about ethics and the accountant might seem clichéd and in some ways boring, but it is very necessary for people who are going to be accountants to study it because ethics are of utmost importance to accounting professionals and those who rely on their services.

The origin of the word Ethics is from the Greek word ethos, which carries the meaning of commonly practiced conduct. Ethics and ethical are known to have the same meaning with morality and moral, when reference is made to the ethics or morality of a person or group, or to their ethical or moral values. Ethics can be looked in two different perspectives. Firstly, ethics refers to a strong foundation of what is right and wrong that guide what humans should do, usually in terms of obligations, rights, fairness, benefits to society, and specific virtues.

Secondly, ethics refers to the study and development of one's ethical standards. Feelings, laws, and social norms can deviate from what is ethical. So it is important to ensure one's standards are reasonable and well-founded. In addition ethics can also mean the continuous effort of studying our own moral beliefs and our moral conduct making sure that we live up to standards that are reasonable and solidly-based.

Shall I ignore my boss's hypocrisies to hold my position? Making ethical decisions is not always easy. Most of them are made in a real world which consists of conflict between economic, professional and social pressures, which can make moral issues, seem vague. Ethical behavior is one that conforms to accepted professional standards of conduct. For me ethical behavior in the accounting profession means I should not commit fraud. When working in a...