V Why Study Ethics?Why should an ac

V Why Study Ethics?

Why should an accountant get involved in this study of ethics? Surely, every accountant already has a set of moral beliefs that he or she follows. Even so, there are several reasons for studying ethics:

• First, some moral beliefs an individual holds may not suffice because they are simple beliefs about complex issues. The study of ethics can help the individual sort out these complex issues by seeing what principles operate in those cases.

• Second, in some situations, because of conflicting ethical principles, it may be difficult to determine what to do. In these cases, ethical reasoning can provide insights into how to adjudicate between conflicting principles and can show why certain courses of action are more desirable than others. The study of ethics can help develop ethical reasoning skills.

• Third, individuals may hold some inadequate beliefs or cling to inadequate values. Subjecting those beliefs or values to critical ethical analysis may show their inadequacy. Let’s look at a few examples:

(a) At one time, you probably thought certain things were wrong that you now think are okay, and you thought certain things were okay that now seem wrong. In short, you changed your mind about some of your ethical beliefs. Some time ago, for example, many managers believed that it was acceptable to fire someone for little or no justifi-able reason. After ethical reflection and examination – which encour-ages us to become more knowledgeable and conscientious in moral matters – that practice now seems questionable. Although managers have an obligation to stockholders not to retain unneeded employees, don’t the managers have some obligation to those who are fired?

(b) In the past, the principle caveat emptor – “Let the buyer beware” – was an acceptable practice. Now, it is generally believed, in many cases, that the manufacturer has the obligation to inform the buyer of potentially harmful defects. Caveat emptor has become caveat vendor – “Let the seller beware.”

(c) Years ago, accountants thought it unacceptable to advertise. Today, it is a justifiable practice. It also used to be an accepted belief that an ac-counting firm fulfills the letter of the law simply by following gener-ally accepted accounting principles (GAAP). Upon ethical reflection, however, does the firm have an ethical obligation to encourage more realistic financial pictures, even if it means going beyond GAAP?

• A fourth and very important reason to study ethics is to understand wheth-er and why our opinions are worth holding. Socrates philosophized that the unexamined life is not worth living. Have you examined your life? As an accountant, what are your basic goals? Are they compatible with other values that you have? If you need to choose between keeping a job and violating your professional responsibilities, what would you do? When your responsibility to family clashes with your responsibility to your job, how do you resolve the conflict?

• A final reason for studying ethics is to identify the basic ethical principles that can be applied to action. These principles should enable you to de-termine what should be done and to understand why. When you are faced with a decision about what to do in a difficult situation, it is helpful to have a checklist of basic questions or considerations you can apply to help determine what the outcome should be. In engineering, we must learn the principles of construction so that we can apply them to certain activities. In accounting, we must learn the principles of accounting so that we can apply them to specific situations. So, too, in ethics, we must learn the principles of ethics, which govern human behavior, so that we can apply them to the difficult ethical situations we face. Thereby, we can ensure that we have examined the issue adequately, using all the ethical principles available.

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V Why Study Ethics? Why should an accountant get involved in this study of ethics? Surely, every accountant already has a set of moral beliefs that he or she follows. Even so, there are Several Reasons for studying ethics: • First, some moral beliefs an individual holds may not suffice Because they are simple beliefs about complex issues. The study of ethics can help the individual sort out these complex issues by seeing what principles operate-in Reviews those cases. • Second, in some situations, because of conflicting ethical principles, it may be difficult, to Determine what to do. In These cases, ethical reasoning can provide insights into how to adjudicate between conflicting principles and can show why Certain courses of action are more desirable than others. The study of ethics can help develop ethical reasoning skills. • Third, individuals may hold some beliefs inadequate or cling to inadequate values. Subjecting Reviews those beliefs or values ​​to critical ethical analysis may show Reviews their inadequacy. Let's look at a few examples: (a) At one time, you probably thought were wrong Certain things that you now think are okay, and you thought were okay Certain things that now seem wrong. In short, you changed your mind about some of your ethical beliefs. Some time ago, for example, many managers Believed that it was acceptable to fire someone for little or no justifi-able reason. After ethical reflection and examination - the which encour-ages us to Become more knowledgeable and conscientious in moral matters - that now seems questionable practice. Although managers have an obligation to stockholders not to retain unneeded employees, the managers do not have some obligation to Reviews those who are fired? (B) In the past, the principle of caveat emptor - "Let the buyer beware" - was an acceptable practice , Now, it is Generally Believed, in many cases, that the manufacturer has the obligation to inform the buyer of Potentially harmful defects. Caveat emptor has Become caveat vendor - "Let the seller beware." (C) Years ago, accountants thought it unacceptable to advertise. Today, it is a justifiable practice. It also used to be an accepted belief that an ac-counting firm fulfills the letter of the law simply by following gener-ally accepted accounting principles (GAAP). Upon ethical reflection, however, does the firm have an ethical obligation to encourage more realistic financial pictures, even if it means going beyond GAAP? • A fourth and very important reason to study ethics is to understand wheth-er and why our opinions are worth holding. Socrates philosophized that the unexamined life is not worth living. Have you Examined your life? As an accountant, what are your basic goals? Are they compatible with other values ​​that you have? If you need to choose between keeping a job and violating your professional responsibilities, what would you do? When your responsibility to family clashes with your responsibility to your job, how do you resolve the conflict? • A final reason for studying ethics is to identify the basic ethical principles that can be applied to action. Reviews These principles should enable you to de-termine what should be done and to understand why. When you are faced with a decision about what to do in a difficult, situation, it is helpful to have a checklist of basic questions or considerations you can apply to help Determine what the outcome should be. In engineering, we must learn the principles of construction so that we can apply them to Certain activities. In accounting, we must learn the principles of accounting so that we can apply them to specific situations. So, too, in ethics, we must learn the principles of ethics, the which govern human behavior, so that we can apply them to the difficult, ethical situations we face. Thereby, we can Ensure that we have Examined the issue adequately, using all the available ethical principles.