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DISCUSSION RESPONSE 1

Discussion Response

Name

Institution

Date
DISCUSSION RESPONSE 2

Response

Hello, I hope you are doing well. By BLM CEO taking these concepts to the field of

work activity, it is feasible to think of a professional ethic, understood as the precepts that

allow people to act correctly. Accounting ethics can be defined as the normative science that

studies the duties and rights of professionals regarding such (Roberts, 2016). In this sense, the

accountant is assisted by a high-impact social responsibility that he can fulfill only if he

operates under the law and is always based on a solid and unwavering professional ethics.

Remember that the CEO can practice his profession both in the public and private sectors. In

a society where the wealth factor seems to prevail over the minimum standards of

coexistence, the basic values and the well-being of the other, professional ethics becomes

more than indispensable, especially for accountants who -in a certain way- they have the

power to transform the figures and accounting information of businesses.

Moreover, this professional has access to the fiscal, economic and financial

information that, when manipulated or translated in bad faith, can benefit a few and affect

many others, such as investors, employees of the organization, tax entities, and even society.

It should be noted that the accountant has a tremendous commitment to the State. The health

of the company's finance department depends, to a great extent, on its correct and ethical

proceeding, because through its work of quantifying the economic facts and liquidation of tax

burdens (Boyce, 2014). This ensures that the taxpayers fully comply with their tax

obligations, presenting the financial information of their businesses reliably and that

taxpayers commit tax fraud, supported by the knowledge in the matter that the accountant

has. Also, one cannot ignore the importance of accounting in the state-economy relationship,

and the consequent social responsibility of the accountant. Remember that -finally- it is with

the resources collected through the treasury that the public administration carries out its

social, health, infrastructure, and educational programs, among others.


DISCUSSION RESPONSE 3

References

Boyce, G. (2014). Accounting, ethics and human existence: Lightly unbearable, heavily

kitsch. Critical Perspectives on Accounting, 25(3), 197-209.

https://doi.org/10.1016/j.cpa.2013.10.001

Roberts, D. H. (2016). A descriptive analysis of the contributors, institutions and content of

the American accounting association symposium on ethics research in accounting

1999–2015. Research on Professional Responsibility and Ethics in Accounting, 135-

161. https://doi.org/10.1108/s1574-076520160000020006

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