Accounting Ethics :: Free Essay Writer

If someone were to ask you what you thought was the most dishonorable profession, certified public accountants would most certainly not be the for the first time to come to mind. That is because certified public accountants argon known and respected for their honesty. The profession goes out of its port to project that image, and there is a certain amount of truth to it. However, not all CPAs ar squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black foretoken on the image of the entire profession.There is one area where the CPA profession has fallen short of protecting the public interest. There is a general duty that accountants owe to their clients and the other persons who are affected by their actions. Two elements compose the general duty of performance skill and care. some other element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of respectable or social responsibil ity.One set of difficulties concerns ethics educations ability to ingrain the chosen values and to make them stick after the educational work is completed. Instruction in bill ethics is directed at nation whose character-or lack there-of-has largely been formed by the time the instruction occurs. counterbalance those who are positively influenced by ethics instruction, moreover, may still stomach irresponsibly if their careers or their livelihoods require them to act in their clients financial interest. young pressure to include more ethics instruction in the be classroom has placed an emphasis on individuals who have a mother wit of moral responsibility. In history ethics education literature the benefits of pedagogics ethics have been greatly influenced by the following set of goals presented by Loeb(1988)1. Relate accounting education to moral issues.2. Recognize issues in accounting that have ethical implications.3. Develop "a sense of moral responsibleness" o r responsibility.4. Develop the abilities needed to deal with ethical conflicts or dilemmas.5. agree to deal with uncertainties of the accounting profession. 6. "Set the stage for" a change in ethical behavior.7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics.An emphasis on codes of continue may result in students failure to "develop discretion and judgment. . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible" (Whiteck, 1992, 128). Emphasis on rules may quickly become grooming in how to get around the rules while remaining technically legal.