搜索
Professionalethics职业道德LEARNINGOBJECTIVES学习目标Thoroughstudyofthischapterwillenableyouto通过学习这一章节可以使你3-1Distinguishethicalfromunethicalbehaviorinpersonal,professional,andbusinesscontexts.3-1从个人的，职业的和商业的角度区分道德和不道德的行为3-2Identifyethicaldilemmasanddescribehowtheycanbeaddressed.3-2识别道德困境以及描述如何表达3-3Describetheethicalconcernsspecifictotheaccountingprofession.3-3描述会计职业相关的道德3-4ExplainthepurposeandcontentoftheAICPACodeofProfessionalConduct.3-4解释美国会计师协会职业行为准则的目的和内容3-5DiscussindependenceasitappliestotheAICPACode.3-5讨论美国会计师协会准则的独立性3-6DiscusstheintegrityandobjectivityastheyapplytotheAICPACode.3-6讨论美国会计师协会准则的完整性和客观性3-7DiscusstheAICPACoderulesontechnicalstandards.3-7讨论准则对技术标准的规定3-8DiscusstheAICPACoderulesonconfidentialityandcontingentfees.3-8讨论准则对机密性和成功酬金的规定3-9ExplaintheAICPACoderuleondiscreditableacts.3-9解释准则对不可信行为的规定3-10ExplaintheAICPACoderulesonadvertising,solicitation,commissions,andreferralfees.3-10解释准则对广告，恳求，委托和介绍费的规定3-11ExplaintheacceptableformsoforganizationofCPAfirms.3-11解释CPA公司组织结构的可接受形式3-12Describetheenforcementmechanismsfortherulesofconduct.3-12描述行为准则的执行机制Youneverreallyknowwhatyourethicsareuntilthey’reputtothetest在你得到测试前，你不会真正知道你的道德水平LornaCarrollhadheardsomerealwinnersinherday,butthiswasanewone.ShewastheadministrativemanagerfortheMilwaukeeofficeofBjornson,Johnson,Halberg&Smith.Oneofherfunctionswastoreviewtimesheetsandexpensereports.StandinginfrontofherwasDonaldRansom.Donaldwasasecond-yearstaffauditorassignedtoworkontheBelltrain,Inc.audit,andhadspentthelasttwoweeksdoingworkinBelltrain’splantinDesMonies,lowa.WhenLornareviewedRansom’sexpenses,shesawachargeforhotelexpenses,at$67.00anight,buttherewasnohotelbillattached.LornaCarroll曾经遇到过真正的成功者，但这是一个新的。她是Milwaukee一个办公室的经理，管理着Bjornson,Johnson,Halberg&Smith。她的一项工作是检查时间表和费用报告。站在她面前的是DonaldRansom，他在Belltrain,Inc.做了两年的审计工作，最近两周在位于DesMonies的Belltrain的子公司lowa工作。当Lorna检查Ransom的费用，发现了一个晚上在旅馆的开支达到67美元，但没有发现有关的旅馆账单。WhenLornacalledRansomtoaskforacopyofthebill,hesaidhe’dlostit.Thesameday,sheoverheardtwootherstaffmemberstalkingabouttheirtriptoDesMoines,andRansomandhisexpenses.ShetalkedtooneoftheminconfidenceandwastoldthatRansomhadanauntanduncleinDesMoines,andthathestayedwhitthemratherthaninthehotelwiththeotherstaff.当Lorna让Ransom出示旅馆账单的复印件时，Ransom说他丢了。同一天，她无意中听到另外两个职员谈到他们在DesMoines的旅行和Ransom以及他的花销。她满怀信心和其中一位单独谈，从中了解到Ransom有伯父和伯母住在DesMoines，而那天Ransom和伯父伯母住在一起而没有和其他两位同事住在旅馆里。LornacalledRansomintoherofficeandconfrontedhimwithwhatshehadheard.Sheaskedhimifhehadpaidhisauntandunclefortheirhospitality,towhichhereplied,“No.”Ransomlookedsurprisedthatthiswouldbesuchabigdeal.AsheexplainedtoLorna,“IputthesameamountonmyexpensereportthatIwouldhavespentifIhadstayedatthehotel.Stayingwithmyauntandunclewasmychoiceandtheclientisnoworseoff,soIjustfiguredIwasentitledtokeepthemoneymyself.Ithoughresourcefulnesswassomethingthefirmencouraged.IfeellikeI’mbeingbawledoutforalittlecreativethinkinghere.”Ransom被叫到办公室，Lorna把听到的情况告诉了Ransom，然后问到Ransom是否为伯父伯母的招待付费，Ransom说没有。Ransom觉得这没什么大惊小怪。他向Lorna解释道：“我把本来应该住旅馆的费用也写进了报告里，住在伯父伯母那里是我的选择，这并没有使客户的情况变坏，所以我想我有权保存这些钱。我认为公司是鼓励足智多谋的，但我感觉现在却因为这小小的创造性而被骂。”Ethicsisatopicthatisreceivingagreatdealofattentionthroughoutoursocietytoday.Thisattentionisanindicationofboththeimportanceofethicalbehaviortomaintainingacivilsociety,andasignificantnumberofnotableinstancesofunethicalbehavior.Theauthorsbelievethatethicalbehavioristhebackboneofthepracticeofpublicaccountinganddeservingofseriousstudybyallaccountingstudents.Thischapterisintendedtomotivatesuchstudy.Itbeginswithadefinitionanddiscussionofethicsatagenerallevel,talksaboutethicaldilemmasandhowtheycanbeapproached,andendswithadiscussionofethicsintheaccountingprofessionwithafocusontheAICPACodeofProfessionalConduct.道德是在我们当今社会受到极大关注的话题。这种关注表现在道德行为对保持文明社会的重要性，也是由于有许多不道德的行为存在。作者认为道德行为是公共会计师执业的中枢，理应被会计学生学习。这篇文章旨在激发这样的学习。它从道德的一般定义和讨论入手，谈到道德困境以及如何解决，最后把焦点集中在美国会计师协会的职业行为准则讨论职业会计的道德问题。Whatareethics?什么是道德？Ethicscanbedefinedbroadlyasasetofmoralprinciplesorvalues.Eachofushassuchasetofvalues,althoughwemayormaynothaveconsideredthemexplicitly.Philosophers,religiousorganizations,andothergroupshavedefinedinvariouswaysidealsetsofmoralprinciplesorvalues.Examplesofprescribedsetsofmoralprinciplesorvaluesattheimplementationlevelincludelawsandregulations,churchdoctrine,codesofbusinessethicsforprofessionalgroupssuchasCPAs,andcodesofconductwithinindividualorganizations.道德可以被广义的定义为一系列精神原则和价值。我们每一个人都有这一系列的价值判断，尽管我们可能意识到或意识不到。哲学家，宗教组织和其他的一些团体都定义了不同的精神原则和价值。这些方面的实例包括法律和条例，教义，职业组织的商业道德准则比如CPA公司，还有个人组织内部的行为准则。AnexampleofaprescribedsetofprinciplesthatwasdevelopedbytheJosephsonInstitutefortheAdvancementofEthicsisincludedinFigure3-1.TheJosephsonInstitutewasestablishedasanot-for-profitfoundationtoencourageethicalconductofprofessionalsinthefieldsofgovernment,law,medicine,business,accounting,andjournalism.有关道德进步的一套指示性原则的一个范例被Josephson研究所揭示出来，如图表3-1所示。Josephson研究所是非营利的基金会，在政府、法律、医药、商业、会计和新闻等领域鼓励职业人员的道德引导。Itiscommonforpeopletodifferintheirmoralprinciplesorvalues.Forexample,apersonmightexaminetheJosephsonInstitue’sethicalprinciplesandconcludethatseveralprinciplesshouldnotbeincluded.E