Several accounting organizations have codes of ethics governing the behavior of their members. For instance, both the American Institute of Certified Public Accountants and the Institute of Management Accountants have formulated such codes. Many business firms have also developed codes of ethics for their employees to follow.

Ethical behavior involves more than merely making sure you are not violating a code of ethics. Most of us sense what is right and wrong. Yet get-rich-quick opportunities can tempt many of us. Almost any day, newspaper headlines reveal public officials and business leaders who did not do the right thing. Greed won out over their sense of right and wrong. These individuals followed slogans such as: "Get yours while the getting is good"; "Do unto others before they do unto you"; and "You have done wrong only if you get caught". More appropriate slogans might be: "If it seems too good to be true, it usually is"; "There are no free lunches"; and the golden rule, "Do unto others as you would have them do unto you".

An accountant's most valuable asset is an honest reputation. Those who take the high road of ethical behavior receive praise and honor; they are sought out for their advice and services. They also like themselves and what they represent. Occasionally, accountants do take the low road and suffer the consequences. They sometimes find their names mentioned in The Wall Street Journal and news programs in an unfavorable light, and former friends and colleagues look down on them. Some of these individuals are removed from the profession. Fortunately, the accounting profession has many leaders who have taken the high road, gained the respect of friends and colleagues, and become role models for all of us to follow. Many chapters in the text include an ethics case entitled, "An ethical perspective". We know you will benefit from thinking about the situational ethics in these cases. Often you will not have much difficulty in determining "right and wrong". Instead of making the cases "close calls", we have attempted to include situations business students might actually encounter in their careers.


Critical thinking and communication skills

Accountants in practice and business executives have generally been dissatisfied with accounting graduates' ability to think critically and to communicate their ideas effectively. The Accounting Education Change Commission has recommended that changes be made in the education of accountants to remove these complaints. To address these concerns, we have included a section at the end of each chapter entitled, "Beyond the numbers—Critical thinking". In that section, you are required to work relatively unstructured business decision cases, analyze real-world annual report data, write about situations involving ethics, and participate in group projects. Most of the other end-of-chapter materials also involve analysis and written communication of ideas. In some of the cases, (analysis, ethics situations, and group projects), you are asked to write a memorandum regarding the situation. In writing such a memorandum, identify your role (auditor, consultant), the audience (management, stockholders, and creditors), and the task (the specific assignment). Present your ideas clearly and concisely. The purpose of the group projects is to assist you in learning to listen to and work with others. These skills are important in succeeding in the business world. Team players listen to the views of others and work cohesively with them to achieve group goals.


Internet skills

The Internet is a fact of life. It is important for accountants and students to be able to use the Internet to find relevant information. Thus, each chapter contains approximately two Internet projects related to accounting. Your instructor might assign some of these, or you could pursue them on your own.







Modifié le: mardi 28 mai 2019, 12:06