Ethical development amongst a population has many dependent variables.

There are

some general ideas that are accepted for example; it’s not appreciated that one causes harm to

another nor another’s property. This in term is also interpreted in many ways. Some ideas for

what are ethical differentiate on region of inhabitance and spiritual beliefs. Back to the example

listed above. If the other person’s property in some shape or form is harming another, it makes

it somehow okay to destroy the property. Or kill it, for in some regions of the world believe

animals are classified as property.

Furthermore, if someone is hurting, financially or physically, it makes it okay to seek

other forms of relief. Once the pressure is off the mind of the individual, the sense of

everything is normal is okay or accepted. Revenge is unethical. Steeling from a company that

better competed in one’s market can be justified if their business failed. Back to the second

example. That company hurt my business, stole my customers, so it’s okay if I take back what

belongs to me. White collar crimes are the result of the motives for seeking relief. Personal

ethics can be justified. Personal ethics can vary from a neighbor. Companies are entities, they

are subjected to commonly accepted code of ethics. Usually a law or company procedure

cannot be justified to cater to one person who maybe going through a rough patch. Once

someone brings personal matters into the business, it results in bad financial reporting.

There are reinforcements that can educate someone of what is ethical. As well as

punishments to try to correct the issue. For example, a CPA must do many hours of reoccurring

education to remain competitive in the accounting world. Classes remind them of the dangers

of forging numbers. The classes teach better ways of computing the numbers. There are

safeguards in place at the company to prevent the opportunity of embezzlement. For example,
a hierarchy of a company. (Checks and balances.) Punishment of jail time and fines for the

crime of forging numbers for his own benefit.