accounting and ethics 会计与职业道德 观点及其分析

AccountingEthicsEncyclopaediaofPhilosophyWhatisethicsThefieldofethics(ormoralphilosophy)involvessystematizing,defending,andrecommendingconceptsofrightandwrongbehaviour.threegeneralsubjectareas:Metaethics–investigateswhereourethicalprinciplescomefrom,andwhattheymean.–Aretheymerelysocialinventions?–Dotheyinvolvemorethanexpressionsofourindividualemotions?–focusisontheissuesofuniversaltruths,thewillofGod,theroleofreasoninethicaljudgments,andthemeaningofethicaltermsthemselves.normativeethics–morepractical–Aimtoarriveatmoralstandardsthatregulaterightandwrongconduct.–Thismayinvolvearticulatingthegoodhabitsthatweshouldacquire,thedutiesthatweshouldfollow,ortheconsequencesofourbehaviouronothers.appliedethics.–involvesexaminingspecificcontroversialissues,suchasabortion,infanticide,animalrights,environmentalconcerns,capitalpunishment,nuclearwar.InfluencesonethicalbehaviourSocialnormswhichinfluenceacceptablebehaviourEthicalinfluencescomefrom–Parentsandextendedfamily–Socialgroup–Peergroup–Religion–Culture–Work/professionBusinessethics(BlowfieldandMurray2011)“Notionsofethics,justice,responsibilityandobligationsrootedinhumanexperiencecanbemeaningfullyadaptedtoguidecorporatebehaviour”Companiestoadheretosociety’svaluesthesamewayaspeopleIsbehaviourmorallyrightorwrong–NormativebusinessethicsTheoreticalphilosophyandunderstandingwhatismoralorimmoral–DescriptivebusinessethicsPsychology,organizationalbehaviour,anthropologyFocusonhowethicaldecisionsaremadeWhatinfluencestheprocessandoutcomesAremarketsincompatiblewithethicsFriedman–Maximiseprofitswithinnormsofsociety–NormsinsocietysettheminimumstandardsofethicalandsocialactivitywhichbusinessesmustengageintobeacceptabletothosewithwhomtheyinteractAdamSmith(wealthofnations)assumed–conditionsnecessarytofacilitatefairandequitableexchanges–ThosethatdidnotmeetethicalstandardswouldbefoundoutandshunnedApproachestobusinessethicsBusinessesasinstitutionsandhowtheyintegratevaluessuchashonesty,trust,integrity,respectandfairnessItisnotanabsolutevaluethatbusinessesororganisationsadoptorarejudgedagainstInsteadasidentifiedbyEuropeanschoolofbusinessethics,ethicsisitselfasocialconstructwhichshapesandisshapedbycompanies,professionsandothersActionbycompanies-companycodeofethicsKeyareas–Commitmenttointegrity–Health,safety,securityandenvironment–Employees–Businesspartners–Governmentsandcommunities–CompanyassetsandfinancialintegrityNeedtoensurebehaviourisconsistentatalllevelsAlsoseeconflictbetweencodesandtargetsAccountingprofession’sapproachDoesnotaddressethicsatgenerallevelFocusesattentionwhenstandardshavebeensetEthicalstandardstoincreaseprobabilityofstandardsbeingfollowedandappliedinethicalwayCodeofprofessionalethicsdevelopedbyIFAC–Fundamentalprinciplesandspecificissues–FirmsshouldnotapplylessstringentstandardsAccountingstandardsettingprocessandethicsStandardsettersview=measuringrealityobjectivelyegprofits,assetsBasedonfairnesssatisfiedbyaccountingconceptsButwhatifwedefinefairnessdifferently–Includeotherstakeholders–Widernotionofcorporatesocialresponsibilityviewofethicalbehaviour–Accountingprofessionsviewensurestandardsettingisasneutralaspossible–oppositionsviewneutralityisimpossibleAccountinghaswideimpactonsocietyImpactonallpartiesaffectedshouldbeconsideredIFACcodeofethicsforprofessionalaccountantsICAEWandethicsCharteredAccountantsareexpectedtodemonstratethehigheststandardsofprofessionalconductandtotakeintoconsiderationthepublicinterest.EthicalbehaviourbyCharteredAccountantsplaysavitalroleinensuringpublictrustinfinancialreportingandbusinesspracticesandupholdingthereputationoftheaccountancyprofession.TheCodehelpsourmembersmeettheseobligationsbyprovidingthemwithethicalguidanceCodebasedonIFACcodeACCAandethicsCodeofprofessionalethics-basedonIFACcodeProfessionalethicswiththeACCAqualification–11ofthe16exampapersoftheACCAQualification,includingallpapersatProfessionallevel–threeoftheEssentialsperformanceobjectives,whicharepartofthePracticalExperienceRequirementoftheACCAQualificationtheProfessionalEthicsmoduleoftheACCAQualification–onlinemodulewhichallstudentsdoProfessionalethicalguidelinesVarietyofclassificationsofissues–Ethical–Notethical–Dilemma’swithconflictingmoralissuesProfessionalcodesofconduct=“solutions”tocommonissuesChallengesinpracticeThreatstoethicsHowdoesthisrelatetoaccountingstandards–principlesversusrulesCanstructuretransactionstoavoidstandardsRulesbased–Detailedcriteriainstandards–UsetrueandvieworsubstanceoverformtosupportstandardsPrinciplesbased–Fewerrules,morerelianceonapplicationofprinciplesandperhapsethicalapproach–Morerelianceonapplicationoftrueandfair–Canalsobemisused–onequestioniswhetherprinciplesbasedapproachdoesachievetrueandfairreports–Probleminlinkingprinciples/conceptstospecificstandardsPrinciplesbasedapproachandethicsNeedclearerdefinitionandunderstandingofprinciplesusedIssueofwhoadjudicateswhentherearedifferencesofopinionNeedmoreacceptedanddefinedviewoftrueandfairandforwhomthedefinitionapplies–Societyinprocessofreassessingroleofbusinessr