Monday, September 28, 2015

The Ethics of Accountants

Please be advised: The following reflection contains several sensitive and negative words. This is with regards with the ethics in the workplace. Proceed with risk.

It's all about the ethics.

            Accountants are one of the backbones that form a foundation in the corporate world. In them the companies rely on their skills by creating financial reports of all sort, with logical sense and transparency with regards of sales, expenditures, acquisitions, opportunities and risks that drive the stakeholders of each businesses of which action is deemed necessary to keep it profitable. However, with logic pertaining by accountants come the arguments that these same people have also problems in moral reasoning that may lead to unethical activities, making it a highly sensitive issue that is needs to be addressed immediately.

            According to the research made by several authors like Gray, Eynon, Fleming, et al; they stressed about accountants, both professionals and undergraduates as being amoral, do not recognize the broader social responsibility, and worse, less ethically aware than other professional groups. As for reading, based on my prime knowledge being an accounting technology student, it seems to be a little bit offensive that on accountant’s part, that such profession known to be credible with so much technicalities is been treated by others as one of the culprits of fraud that is made from greediness that is connived by some associates. With this, it arise the question in my mind whether it really make sense that such research and its contents may be found either be true or not, and if it is true, does it apply to almost all of the accountants? Answering it is indeed difficult, that from the perspective of an accounting undergrad, the research results may give a glimpse of reality that is sensitive by nature. Thus, such research study is worth to be reconsidering for each and every accountant to improve moral awareness inasmuch as the profession is concerned. As for me, the research may found to be partly true, citing the facts that with the very nature of accounting at first glance that it only involves numbers that must be accurate and is reflective to the company’s real financial position that is stipulated by standards, with no moral attributes involved. However, I do not fully agree with the idea of being amoral is prevalent among accountants considering that these people are also concerned of being responsible of the nature of the job in which I might say, is equal to being ethically aware. In other words, accountants, both professionals and undergraduates based on what I believe, are simply afraid of the possible mistakes they made or simply, afraid of doing fraud that one’s credibility as accountants lies at stake.

            Therefore, the research regarding the negative traits of the accountants is indeed a wake-up call for all of those in the accounting field to work more with empathy. Living with ethical principles is as being a civilized person who can justified things. Thus, our field of work is one of the structures to keep the economy going. But come to think also, we are humans. We can feel like the others. If we enhance our moral awareness as equal as our analytic skills, then being an accountant is indeed the best field, if not better, in the world of business.


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