Week2_LectureNotes - EthicsandProfessionalismin...

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Ethics and Professionalism in  Ethics and Professionalism in  Accounting Accounting Lecture Notes Lecture Notes Chapter 1, 2, 3 Chapter 1, 2, 3
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Is it a moral obligation to be as professional as possible in one’s  work? Is it a mark of professionalism to act morally? Or, do professionalism and morality have nothing to do with  each other? Does morality sometimes demand unprofessional conduct? Must one ever violate the standards of professionalism in the  name of something more important? 2
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Chapter 1 3 What is a Profession? Narrow definition: limits professions to learned  professions:  medicine, law, architecture and the ministry Broad definition: virtually all occupations More common definition: learned professions, scholars,  teachers, engineers, scientists, accountants, business  specialists, journalists, government officials
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Chapter 1 4 What is a Profession? A profession serves the general welfare in a complex  society. The general welfare can be achieved only by  assigning the responsibility for special aspects of the  welfare of particular groups to specialized experts. IF “patron loyalty takes priority over public interest. ...,  the stream of professional practice” will be polluted.
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Chapter 1 5 What is ethics? Refers to ideals and aspirations as well as rules of  conduct Concern is not with rules, but with the outlook, the  conception of mission and the responsibility they reflect Comprehensive norms that generate rules or concrete  objectives or modes of being
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Chapter 1 6 Importance of Professional  Ethics Professionals occupy a strategic position in modern  society shape our ideas make decisions that affect large numbers of people without  their consent or knowledge services are highly valued service the major economic, political, and cultural institutions  of industrial society
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Chapter 1 7 Ethical dilemmas Professionals face ethical dilemmas How they resolve these dilemmas determine the moral quality of their lives the welfare of those affected by their action
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Chapter 2-Ethical Premises 8 Basic Ethical Premise On any occasion, one ought to perform that act  which, on reasonable reflection, promises to  maximize benefits for the moral community and  distribute them fairly Focus is on the personal responsibility to attend to  the character and consequences of his/her individual  actions
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Three Primary Philosophies of  Ethics Deontological: focus on absolute obligations that  overrule a simple argument as to the desirability of the 
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This note was uploaded on 09/16/2011 for the course ACG 6835 taught by Professor Stevesutton during the Spring '11 term at University of Central Florida.

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Week2_LectureNotes - EthicsandProfessionalismin...

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