The Ethics Of The Accounting Profession

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Ethics in all forms is concerned with the good and bad, right and wrong in a situation. (Duska) In life you will be placed in a situation where you have to make a choice. These situations are not always black and white, in other words they do not have a clear answer. You will not know what your reaction would be in any given situation until you are there and have to make the decision. This is present in both our personal and professional lives. However, if you always follow the guidelines set by God and treat all as you wish to be treated then more than likely you will make a fair and impartial decision when necessary. The accounting profession is based on the honesty, integrity, and word of those in this profession. That is truly who they are in the eyes of the public and with this comes great responsibility to all those involved. We will be evaluating two ethical systems in this paper and deciding which would be the most appropriate for the accounting profession. The first ethical view that we will discuss is Deontology. Deontology came from the writings of Immanuel Kant, a German philosopher. Deontology is defined as a view that is based on what is fair over the consequences of the actions. Deontologists believe that there are ethical guidelines that are universally applicable to all people. The actions should be ethical even if the consequences are not favorable and should be based on rational thought. This view is follows a line of professional
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