What Kind of Accountant Will I Be? Part 4/7

6:00 PM

IV

We live in a developing country where there are always competitive labor markets, changing social expectations, globalization, and work pressure. Since accountants are working in this kind of environment, they are never exempted from these issues. Ethics then should be given attention. When we hear the word ethical, several ideas come to mind. The most notable is good versus bad and right versus wrong. Character drives what we do when no one is looking. Each person has the ability to build, change, or even destroy his or her own character. We can build our character through the way we live by thinking good thoughts and performing good acts. Ethics refer to a set of rules that describes what is acceptable conduct in society. Ethics serve as a guide to moral daily living and helps businesses or companies judge whether such behavior can be justified. An accountant is required of this kind of professionalism. One value that should be manifested in them is integrity. To have integrity is to be honest and sincere. It is defined as adhering to a moral code in daily decision making. Integrity put simply, when people and businesses possess it, it means they can be trusted. As accountants, we have the responsibility of communicating financial reports which requires honest work. Auditors are required to investigate financial statements and consider its reliability of information or any indications of fraud. Every accountant’s job requires integrity. And I wouldn’t want to bring disrepute to the company I might be working with in the future.

Another foundation of trust upon which ethical business practice is built in is the laws. Law is a series of rules and regulations designed to express the needs of the people. Laws frequently provide us with a sense of right and wrong and guide our behavior. It is worth noting that an illegal act can be ethical. Professionalism requires being law abiding.

Many professions and corporations have developed codes of ethics to address their unique business situations. By developing code of ethics, an organization makes it clear that corporations, employees, and members themselves cannot claim ignorance as a defense for unethical conduct. In general, the proper role of corporate management in promoting business ethics involves clarifying and enforcing expectations, listening to and respecting diverse views on various issues, acting consistently over time, and creating an atmosphere free from harassment and inequality.

Values are also important. These are the acts, customs, and institutions that a group of people regard in a favorable way. In order to gain goodwill in a company I will be working with in the future, I should also pay attention to my values. All these morals and ethics are not acquired overnight. These are practiced even from childhood, tested during college and applied in the future work. The discipline that was tested during examinations and pressure from requirements are ways to strengthen these good values. And I am just thankful I went and passing through them now.

I will be an honest, just, and faithful accountant. “A good name is more desirable than great riches.”

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