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1、Explaintheconceptsofethicsandcriticallydiscusshowethicsrelatedtotheaccountingprofessional.Conceptsofethics(meantbyethics)Ethicsisallaboutchoices,itishowindividuals,groups,institutionsandsocietyassessingalternativesandactswithcouragetomaketherightdecisionandproducegoodbehavior.
2、HowethicsrelatedtoaccountingprofessionalAccountingisamoralagentofanorganization,thereisatrustrelationshipbetweenclient/employer/generalpublicandaccountant.Accountantusetheirprofessionalknowledgetoprovideaobjectiveaccountofmatter.Theyoftenfacesomeproblemssuchasprovidingbestinte
3、restofconflictingparties,aswellasmaintainingtheirprofessionalism,integrityandindependenceinhis/herwork.Ifnoethicsontheirwork,lotsofinnocentspartieswillthengetharmduetotheunethicalbehaviorsofaccountant.道德其實關於不同的選擇,無論一個「個人」「組織」「機構」「社會」都應該評估多個選擇,再拿出勇氣根據自己的選擇去做一個正確的決策及構成良好行為.會計不可以
4、缺乏道德,一個專業的會計師,其實是公司的道德顧問,他們之間有著信託的關係存在.所以會計常常都面對很多利益衝突問題,例如他們要為他們的顧客或僱主去做出最好的利潤,但同時又要保持專業,廉潔及獨立的會計標準.如果他們根本不重要道德,例如做出錯誤的數據,去令很多無辜的一方受影響的話,這樣就是一個不道德的行為,亦有機會令自己身敗名裂.Criticallydiscusswhyaprofessionalaccountantneedstounderstandethics.Whydogoodaccountantmakeabaddecisions.1.Accounta
5、ntislackoftheskillorsensitivitytorecognizeethicalissueswhentheyarearise.Therefore,theymayinadvertentlyoverlooktheethicsproblemsbecausetheyfocustoomuchonthetechnicalissues.Withethicseducation,accountantscanbemuchmoreeasytoidentifytheethicalproblems,determineshowtoresolvethatpro
6、blem,andprovidewiththerationableandvocabularytotakeanddefendtheirethicspositions.2.Workplacepressuressometimeswillmakeanaccountanttodonewiththeunethicalbehaviors.Itinfluencesaccountant’sethicaldecision.Afterstudyingethics,weknowwehavearighttomakeourethicsdecision.Whatevertheem
7、ployerdemandyoutodo,youhavetherighttorefuseit.3.Someselfishpersonsmayworkontheirowninterest,theydon’tcareforthesocietyorotherparties.Theydidforthebestinterestforthemselves.Iftheystudyfortheethics,theymayknowthatsometimes,iftheygetagoodresulttosociety,itstillcanachievetheirbene
8、fits.Thus,itwouldbeencouragethemtoworkmoreonethics.Hence,ifan
