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Ethical issues in accounting
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Code of Professional Ethics by American Institute of Certified Public Accountants Introduction "A code of professional ethics is a voluntary assumption of self discipline above and beyond the requirements of the law. The Code of Ethical Conduct serves the highly practical purpose to notify the public that the profession will protect the public interest" (Carey, Doherty: p 3). When people need a doctor, a lawyer or a certified public accountant, they seek someone whom they can trust to do a good job, not for himself but for them. People assume that the hired professional is qualified since they cannot appraise him. They must take it on faith that he is competent. That is why professionals are distinguished from businesses and why there is a need for ethical regulations. The Code of Professional Ethics The Code of Professional Ethics for public accountants was developed by the American Institute of Public Accountant and includes four different categories. The first, Concepts of Professional Ethics, establishes major requirements for CPAs in different areas of their day-to-day professional activities. The main parts of the Code are: Independence, Integrity and Objectivity in the practice of public accounting, Competence and technical standards, Responsibilities to clients, Responsibilities to colleagues and Other responsibilities and Practices. Independence has always been the fundamental concept to the accounting profession. In fact it is the most essential to the practice of all professions. The financial reports produced by CPAs would be of little value to the public unless CPAs maintain their independence. Independence has always been associated with integrity and objectivity. Since faults on financial statements may be the result of either a honest mistake or a lack of integrity it is imperative to associate the notion of independence with the objectivity and integrity. As part of the requirements by the Code of ethics, CPA should avoid any relationships that may result in the CPA's becoming dependent on the particular client. Such relationships include financial interests and client management. It is very important that the opinion of the CPA reflects the results of operating decisions taken by the client and not any underlying ideas which may be the case if a CPA takes part in the decision making process of the company. Another important ... ... middle of paper ... ... of particular cases given under Ethics Rulings. In addition to the standards described above, state CPA institutions and other government establish their own ethical standards. Conclusion Professional ethics is concerned with human behaviour and human relations. As human society becomes more complicated, so do the codes of professional conduct. The purpose of the rules is to attract and increase public confidence and discourage behaviour inconsistent with the image of profession. Public confidence may even be more important to the public accountant than to any other professional because CPAs are concerned not only about their clients but also about those who rely on their reports. The code of ethical conduct provides members of the profession with the rules that were worked out on the historical basis to attract the confidence of the public. Therefore, the rules of ethics are the foundation of public confidence. Works Cited John L. Carey and William O. Doherty. Ethical Standards of the Accounting Profession. New York: American Institute of Certified Public Accountants, 1966 American Institute of Certified Public Accountants. Code of Professional Ethics. New York: AICPA, 1977
Objectivity and independence is most related to the section 5062.2 of CA Accountancy Act because both focus on maintaining objectivity and be free of conflicts of interest in making professional decision. In addition, section 5062.2 shows that a CPA should not accept employment with the Corporation that they audited within last 12 months.
The accounting system misallocated motors from the asset manufacturing equipment to inventory. There are issues of honesty, responsibility, and professional ethics.
The NAEYC Code of Ethical Conduct was developed to uphold the application of core values, ideals, and principles to assist teachers’ decision-making about ethical issues. The Core Values of the NAEYC Code of Ethical Conduct is based on the foundation of the field's commitment to young children. It is noteworthy that all seven of the Code's Core Values directly address our commitment to children:
In the United States, the negative implications of misrepresentations of
individual to do something, to show a commitment, and to earn a position. Even if they
Martin Luther King has given America a plethora of great advice, speeches, letters, and memories. He has tried to make America a better place and has wanted the United States to live together in harmony with each other no matter our race, religion, or beliefs. Mr. King was a very peaceful man and believed in nonviolent protests, marches, boycotts, and sit-ins. He did not believe in social injustices though and would go to stand up for what he believed in. In his letter from the Birmingham jail Mr. King is quoted saying, "I am in Birmingham because injustice is here." Mr. King believed in facing social injustices wherever they were. He stated in the letters that "Injustice anywhere is a thre...
“I have a dream.” One of history’s most famous and well-known lines of the Civil Rights movement spoken by King himself. Martin Luther King Jr. was a baptist minister and social activist, born on January 15, 1929 in Atlanta, Georgia. A man who sought for equality in everyone and awarded the Nobel Peace Prize in 1964. He is remembered every year on January 18 as he was given his own day of remembrance after his death. This man was the driving force behind the watershed events such as the Montgomery Bus Boycott and the March on Washington. Inspired by advocates of nonviolence, such as Gandhi which in turn led him to his amazing people skills and peaceful acts.
Martin Luther King was one of the front runners of one of the biggest movements in the history of America. He wanted America as a whole to change not just the whites but the blacks as well, so that we could learn to live together as one people. He wanted a place where people where not persecuted based on how they looked or what color they were. He wanted everyone judge only on how they acted and who they perceived themselves as. He and
“I have a dream”, Martin Luther King Jr. said in front of thousands at the Lincoln Memorial on August 28, 1963. Martin Luther King Jr. a minister and activist had a dream, his dream was to end racism in the United States who wanted economic and civil rights. This era began in the 1950’s when oppression towards African American’s became prominent. Unfortunately racism has been evident for centuries, but it took a series of events that led people to realize enough is enough and there needs to be change. After years of fighting for equality, African Americans were able to make a change.
Martin Luther King was one of the greatest civil right activists in American history. Martin Luther King impacted American society in many ways and one of the most important things he did for America was weakening racism in America. At the time when he was living, colored people living America were treated differently with white people. For example colored people needed a pass to go through certain places, they could not go to the same school as white people and it was much harder for colored people to get a job compare to white people. Martin Luther king thought these were wrong. He also thought these were against American dream. For him American dream meant every people having equal rights, opportunity and freedom. What was happening in America were completely against these. To fix this problem, Martin Luther King moved around the country and did nonviolent protest and organized a peaceful marching which attracted national attention showing brutality of police that were trying to stop the march. Martin Luther King also delivered a lot of speeches that inspired many people all over the world and one of his speeches include “I have a Dream.” One of the most famous speeches in America. In this speech he clearly explain his own opinion of how he think everyone should be treated
Martin Luther King Junior’s famous speech “I have a Dream” has many amazing memorable references. For example one reference is “let freedom ring” which is in the last sentence before the last paragraph of his speech. Another reference according to Standord.edu is borrowed from a speech given by a minister by the name of Archibald Carey which was a politician and family friend of Mr. Kings. That speech was delivered on 8 July 8, 1952 at the Republican National Convention. One of the best references that Mr. King mentions in his speech is from the United States Constitution itself, he said “This note was a promise that all men, yes, black men as well as white men, would be guaranteed the “unalienable Rights” of “Life, Liberty and the pursuit of Happiness.” I believe King was inspired by all the men he referenced in his speech therefore he decided to honor them by using their words to prove a point to his entire beloved country and all of it’s people.
Ethics in the medical field are very important and should be taken seriously. As a medical professional you will tested daily on making the best choices, using good judgment and being morally responsible for your actions. There are nine principles in the Code of Medical Ethics that in general make up the primary code. As a medical professional you must always consider what is in the best interest of the patient. Code of medical ethics of the American Medical Association, (2012). When determining the proper “Patient-Physician Relationship, the relationship between the patient and physician is based on trust and gives rise to the physicians’ ethical obligations to place a patients’ welfare above their own self-interest” Code of medical ethics of the American Medical Association, (2012).
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.
Ethics play a vital role in day-to-day living from work to home. The ability to recognize ethical dilemmas and apply ethical theories to resolve ethical dilemmas is essential part of an individual 's psychological, physical, emotional, and spiritual well-being. The purpose of this paper is to explore the strengths and weakness of the American Psychological Association (APA) code of ethics, apply and evaluate the eight-step ethical decision-making model, discuss the role of deontology in ethical reasoning, resolution, and multicultural issues in the case study.
Without the events that led up to Martin Luther King’s speech equal rights may have still been a dream. Today’s people still relate to Martin Luther King’s dream. King dream was for equal rights the government promised. Many people still dream for equal opportunities and use King’s speech as inspiration. One of Martin Luther King’s dreams were for his children to” …one day live in a nation where they will not be judged by the color of their skin but by the content of their character (1963).” This dream is still true today. People no matter their color, gender, or age want to have equal chances. However, white men still have a greater chance of getting a job. Females are paid less for the same jobs. Also, the elderly experience ageism being forced into retirement. These people relete to the “I Have a Dream” speech in their own ways. Many people still reference Martin Luther King when standing up against discrimination and un equal treatment. Schools teach about the difference Martin Luther King made and encourage student to write down their dreams. My elementary school posted these dreams in the hallway. Martin Luther King’s speech encouraged so many people in the past, and still encourages people today even little fourth