Definitely for the better, my perspective on accounting ethics has
improved. After reading about prior instances of deception and
unethical behavior and seeing how easily ethics and morality may be
undermined by money, egotism, and the basic urge to achieve, I
myself feel less susceptible and naïve. I had no idea that a simple
occurrence like eating time, from our discussion 2 post, could raise
such difficult moral questions. Professionally, I've developed the
ability to spot warning signs with in the workplace and understand
that just because a code of ethics is in existence, it doesn't always
indicate that it is being adhered to at all organizational levels. I
discovered that even when a corporation had effective internal
controls and good corporate governance, the CEO could still be held
accountable for unethical actions even if the rest of the organization
was operating ethically. I also discovered how simple it was to commit
little, ethically questionable behaviors that were at the moment easily
unnoticed. To prevent a snowball effect, one would feel compelled to
cover things up and tell lies about their actions.
The use of theoretical models in ethical contexts was, in my opinion,
slightly challenging. Making ethical decisions entails more clarity in
values than other types of decisions. Contrary to some financial or
manufacturing activities that may be structured because of their
norms, the analysis and use of ethical decisions may differ depending
on the circumstances. While some components of a model could
work flawlessly in each circumstance, others won't. Using theoretical
models towards ethical dilemmas therefore calls for review and
rational reasoning.
Mintz, S. M., & Miller, W. F. (2023). Ethical Obligations and Decision
Making in Accounting Text and Cases (5th Ed.). McGraw Hill LLC.
