Chapter 10
Professional ethics in accounting and business
职业道德
Ethics(伦理学)
Ethics(伦理学) is the system of moral principles that examines the concept of right and wrong.伦理学是检验对与错的概念的道德原则体系
depending on
consequences后果
the motivation behind the action行为动机
guiding principles指导原则
key values核心价值观
some types
consequentialist vs pluralist
consequentialist(结果主义者)
Egoism (利己主义)
as long as the outcome is favourable for the individual making the decision.结果对做决定的个人有利即可
Utilitarianism(功利主义)
) if the outcome is favourable for the greatest number of people or causes or is for, the greater good.使更多人获得更大的利益
Pluralist
(多元论者)
Decision is aimed to favour everyone.对每个人有利
Relativist vs absolutist
Relativism(相对主义)
This is an approach which analyses whether something or an
action is right or wrong on the basis of the circumstances surrounding the
action. This is the view that there is no universal moral code 没有绝对的正误,事情的对错取决于事情发生的环境和预期目的
advantage
灵活性更强,包容性高
disadvantage
组织要对当地政府的政策态度更敏感
可能会被当作不道德的商业活动的借口
absolutist(绝对主义)
This approach to ethics argues that certain actions are inherently (naturally) totally, definitely, completely, 100%, no doubt, certainly right or
totally, definitely, completely, 100%, no doubt, certainly wrong, regardless of their context or the circumstances that they occur in, i.e. ‘not everything goes’:不管事情发生的背景如何,有其绝对的正确性和错误性
importance of business ethics
For the organisation
drives increased profitability盈利up
It provides a good framework for
ethical practices and good corporate governance in organisations
为道德实践和公司治理提供了良好的框架
It increases stakeholders’ confidence in the organisations增加利益相关者的信心
increases employees’ motivation员工主观能动性up
For the individual
Consideration of ethics enable the
organisation to meet employees’ and consumers’ expectations满足员工和消费者的期望
Provides choices to consumers to
purchase from organisation that adopt good ethical practices为消费者提供更好的选择
It enables individuals, not to blindly
accept orders to act in a manner that
they personally believe to be unethical.不盲目接受命令,有道德底线
Ethics for professional accountants
Integrity诚信
Objectivity客观性
Professional competence and due care专业能力和应有的注意力
Confidentiality保密
Professional behavior专业准则
Ethical threats
Self-interest threat利己主义
Self-review threat自我检讨,审查自己很难客观
Advocacy宣传某一观点时,为了达成目的,客观性受损
Familiarity熟悉(因熟悉,走关系)
Intimidation恐吓,有人威胁
面对不法行为的措施
1st
Consult with whoever is responsible for governance or ethics within
the organisation.询问企业内负责监督的部门
2nd
If problem remains unsolved, the accountant should take legal advice and or advice from their professional body (e.g. ACCA).听取法律或者专业机构的建议
3rd
If the problem cannot be resolved the accountant should consider reporting to the relevant authority and withdrawing from their
engagement.举报,并解约
Difference between an occupation and a profession
专业不仅具有专业技能,还有证书认证和实践经验
The action is acceptable if
the outcome is right
结果对即可