Personal Code of Ethical Values 1. Embody Integrity 2. Be honest and Respectful 3. Maintain Trust and Loyalty 4. Demonstrate Responsibility and Reliability 5. Exemplify Determination and Perseverance 6. Epitomize Independence and Confidence Part II As an individual and ambitious accounting student with plans to pursue a career in public accounting, I recognize the importance of understanding my core personal values and behaviors that guide the ethical principles of my everyday actions. I recognize that I have a responsibility to myself, family, future colleagues, future clients, and the general public to follow certain guidelines and conduct myself in an ethical manner. Furthermore, I acknowledge the idea that ethical dilemmas will occur, but I am committed to my “Personal Code of Ethical Values” (as seen above) that represent my desire to live ethically in every facet of my life. I strive to embody integrity in everything that I strive to do. This means that each and every one of my actions must encompass and demonstrate the values I possess, no matter what the context of the situation. Additionally adhere to high moral principles and professional standards put forth by the American Institute of Certified Public Accountants. Secondly, I believe that it is important to be honest and respectful. I desire to express truth in every written and spoken word. Presenting information in a fair and impartial way when it comes to performing accounting duties is necessary in a profession that serves the public interest. I believe that being respectful means showing consideration and thoughtfulness in my relationships with my fellow those that I come into contact with. This goes hand in hand in treating everyone from fami... ... middle of paper ... ...lue lifelong learning and support professional education of stakeholders in enhancing their understanding of information systems and controls when it comes to auditing. Overall, I believe that my strengths will empower me to act ethically in the accounting profession while I will continuously be committed to improving my weaknesses to make sure I become an even ethical person each and every day. This blend of deontology and virtue ethics creates the ideal that I as in individual must have a positive ethical value as my motivation and be obliged to uphold my virtues in each and every interaction or decision of my life. Every single one of my ethical values present in my code can and should be applied to both my personal and professional behavior. My code is imperative to maintaining my moral compass in the workplace as I embark on a career in public accounting.
I, Rob Geis, commit myself to the code and values that I am about to describe. As a person I have vast life experiences that have affected who I am and what I believe in. As a Public Relations professional it seems that our industry is often under ridicule for being unethical and known as spin doctors. As an ethical student and person I consider these key values as guiding stones to my applied ethical choices. Family, friends, school and religion have all made me the person I am today and influence my ethical choices.
I have said on multiple occasions that I pride myself on having a strong ethical base. I think of the phrase, “doing the right thing when no one is watching” as a measure of that claim. However, this class has me thinking how I determine what is ethical and what is not. Writing my code of ethics was not tremendously difficult, I believe I have a solid understanding of who I am, what is important, and that my actions have an effect on the people I care about. With that said, what I consider important in life has changed considerably over the last three years, so it is interesting to dive into my code of ethics and gain an understanding of why I try to live by the rules I live by.
The term ethics s defined as a set of moral principles that a person or society sets to govern their behaviors (Iqbal, Bhatti, & Zaheer, 2013). This definition is concomitant with the idea of knowing what is right and wrong and making a conscious decision to follow what is right (Paul & Elder, 2006). Conversely, a system of ethics is a set of instructions that govern an organization or particular social structure. This includes a combination of interrelated values that are devised as the most appropriate mode of conduct for a particular social structure (Paul & Elder, 2006).
We human beings live in a society. The society or the social world we live in is based on human cooperation. In other words, the individuals in a society do not live in an isolated self-centered world. The human interactive system presupposes ethical and moral standpoint from which we operate. My personal ethical system is based on “service before self” and “love your neighbors as yourself”.
Romal, Jane B., and Hibschweiler, Arlene M. "Improving Professionals Ethics: Steps for Implementing Change." The CPA Journal (2004). Retrieved on 16 September 2006 .
My personal code of ethics is comprised of virtues, principals, and one consequence. Many of the tenets presented in my code of ethics are interconnected. Additionally, most are principal-based statements that include underlying virtues. Furthermore, I provide one “don’t” statement, but all others are more positive in nature. I attempt to respect the following four tenets daily, as they reflect both my personal code of ethics, but also translate further into my professional code of ethics.
The major areas of my values and ethics can be summarized in six words: excellence, personal integrity, responsibility, ambition, accountability, and determination. Excellence guides me when setting targets in all my undertakings; I normally strive to achieve my best. Personal integrity and accountability enable me to make sound judgments to avoid engaging in actions that will hurt me and/or other people around me. Responsibility is important to me as it enables me to identify the part I need to play in my family, at the workplace, and in the community. Lastly, ambition and determination are applicable in providing me with the momentum needed to ensure that all my initiatives and tasks are done to completion.
For my personal code of ethics I vow to judge someone based off of their entire character and not one single action, to respect an individual’s ability to self-rule, and to be honest and respect myself and others. Virtue ethics is very important to me because I believe someone’s character says the most about him or her. I think that a person’s actions help define who someone is, but those actions come from that same person’s character. I also believe that a single action that someone chooses to make shouldn’t define that person entirely. Whether the action is good or bad, it shouldn’t determine how a person is perceived. I believe this because second chances are very important to me and if someone makes a mistake they should be able to make
Abdolmohammadi, M., Fedorowicz, J. and Davis, O. (2009) findings indicate that despite the attention in recent years to the importance of ethics and social responsibility in the accounting curriculum and the profession, the ethical reasoning scores of those attracted to public accounting seems to have actually deteriorated over the past 15 years. This outcome suggests that there is a need for improved training and education of public accountants in ethical reasoning and decision making. The report concluded that ethical reasoning increases with age and education, but education is the primary factor in this relationship. Ethical attitudes should be developed early i.e. from early on in education and should be re-emphasised throughout ones career.
In this paper I am going to be discussing my values and morals in life that helps me be successful with knowing what is right and wrong in personally and professionally everyday life. There are many things that go on in the world today and it is extremely important to have values and morals set in place. Also going to be discussing how cultural heritage has shaped my values and what ethical behaviors I see in myself.
and peers of the profession. These principles and values will help guide me toward ethical
Every profession faces a multiple of ethical challenges on a daily bases, this can be clearly witnessed in the accounting profession. The main focus of this literature review is to discuss the ethical values held in this profession and to also explore the ethical challenges that they face. Professional ethics for accountants is all about making sure that accountants carry out their duties to the highest standard possible and in a very professional manner. A code of ethics is designed to make sure that ideal behaviour is being carried out and it must be enforceable and realistic. From reading a variety of literature the core principles of the code of ethics are as follows: integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Although there are a large amount of ethical challenges that could arise when the professionals are complying with the code of ethics, this review will focus on some of the major ones.
Integrity to me means displaying honesty, dependability, and so-called high moral character. I believe in the concept of not doing anything to degrade my name. My faith and my parents instilled in me that integrity was something that depends on me and that no one else can take it away. Because of this, I personally view that there are certain absolutes. Professionally, integrity manifests itself in being on time, providing appropriate feedback, not spreading rumors, and fulfilling assigned duties.
The aim of this paper is to provide the framework of the current professional accounting code of ethics. What are the ethics and how we define them? In this report we try to determine the main ethical principles that will establish the right and
The three important characteristics or elements of trust, ability, benevolence and integrity, are an integral component of the AICPA Code of Professional Conduct. These elements emphasize the importance of the code in relation to maintaining and enhancing public trust in the services rendered by the accounting profession. In other word, as CPAs possess high levels of the three characteristics of trust, and use them when applying professional judgement to resolve accounting ethics dilemmas, the public trust is enhanced (PointCast Presentation, n. d.).