Introduction
The purpose of this research is to make emphasis on how important is in accounting to have Ethics. This will be a qualitative research since it will be descriptive about ethics in accounting.
Ethic is a term that refers to a moral system, and code that provides criteria evaluation. An ethical dilemma describes when an individual or group experiment by testing their own ethics. Many of these dilemmas are easily to be identified and resolved. For example, by calling your boss when falsely claiming to be ill is a temptation that will risk your personal ethics.
As an Accountant, it is extremely important to be an ethical person; this would help the position to be more exclusive and help gain the trust of clients, employees and …show more content…
Thus, general theories of ethics can be used to explain and understand the professional conduct that is expected of accountants: as indicated in the following quote from the Philosophy of Auditing: Ethical behavior in auditing or in any other activity is no more than a special application of the general notion of ethical conduct devised by philosophers for men generally. Ethical conduct in auditing draws its justification and basic nature from the general theory of ethics. Thus we are well advised to give some attention to the ideas and reasoning of some of the great philosophers on this subject (Mautz & Sharaf, 1961, p. 232).
Since the professional accountants are increasingly facing complex challenges in both business and professional environments as a result of the events of the last decade, pressures for more ethical behavior are growing in the business environment. This is true because the accounting profession serves the public interest; the professional accountants need to understand what is expected of them in order to respond effectively in the …show more content…
This rather simplified overview is nonetheless sufficient for our purposes. One can roughly distinguish the classic and Hellenistic periods into four different but closely connected parts. The first part concerns Socrates and his arguments with the Sophists (second half of the fifth century BC); the second part covers the post-Socratian formation of important philosophical schools deeply influenced by Socratic thought for example Antisthenes’ school of the Cynics, Aristippus’ school of the Cyrenaics, and Plato’s Academy which is the most influential ancient school (second half of the fifth and fourth centuries BC). The third part is characterized, on the one hand, by the formation of one new major philosophical school, namely Aristotle’s peripatetic school, which developed from Plato’s Academy, and, on the other hand, by the exchange of arguments among the existing schools on various issues (fourth century BC). The fourth part concerns the formation of two new important philosophical schools, which become highly influential in Antiquity, first, Epicurus’ school of epicureanism standing in the tradition of the Cyrenaics and, secondly, Zeno’s school of the Stoics which partly developed from
The purpose of this research is to make emphasis on how important is in accounting to have Ethics. This will be a qualitative research since it will be descriptive about ethics in accounting.
Ethic is a term that refers to a moral system, and code that provides criteria evaluation. An ethical dilemma describes when an individual or group experiment by testing their own ethics. Many of these dilemmas are easily to be identified and resolved. For example, by calling your boss when falsely claiming to be ill is a temptation that will risk your personal ethics.
As an Accountant, it is extremely important to be an ethical person; this would help the position to be more exclusive and help gain the trust of clients, employees and …show more content…
Thus, general theories of ethics can be used to explain and understand the professional conduct that is expected of accountants: as indicated in the following quote from the Philosophy of Auditing: Ethical behavior in auditing or in any other activity is no more than a special application of the general notion of ethical conduct devised by philosophers for men generally. Ethical conduct in auditing draws its justification and basic nature from the general theory of ethics. Thus we are well advised to give some attention to the ideas and reasoning of some of the great philosophers on this subject (Mautz & Sharaf, 1961, p. 232).
Since the professional accountants are increasingly facing complex challenges in both business and professional environments as a result of the events of the last decade, pressures for more ethical behavior are growing in the business environment. This is true because the accounting profession serves the public interest; the professional accountants need to understand what is expected of them in order to respond effectively in the …show more content…
This rather simplified overview is nonetheless sufficient for our purposes. One can roughly distinguish the classic and Hellenistic periods into four different but closely connected parts. The first part concerns Socrates and his arguments with the Sophists (second half of the fifth century BC); the second part covers the post-Socratian formation of important philosophical schools deeply influenced by Socratic thought for example Antisthenes’ school of the Cynics, Aristippus’ school of the Cyrenaics, and Plato’s Academy which is the most influential ancient school (second half of the fifth and fourth centuries BC). The third part is characterized, on the one hand, by the formation of one new major philosophical school, namely Aristotle’s peripatetic school, which developed from Plato’s Academy, and, on the other hand, by the exchange of arguments among the existing schools on various issues (fourth century BC). The fourth part concerns the formation of two new important philosophical schools, which become highly influential in Antiquity, first, Epicurus’ school of epicureanism standing in the tradition of the Cyrenaics and, secondly, Zeno’s school of the Stoics which partly developed from