ETHICS AND PROFESSIONALISM
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1 ETHICS AND PROFESSIONALISM ETHICAL PROFESSIONAL CONDUCT PERSONAL MORAL JUDGEMENT K.Ockree, IIA Ethics - Intermediate Acctg I K. Ockree
2 OUTLINE Introduction General views of ethics Group ethics Accountants and ethics, specifics Conclusion References
3 CAN ETHICS BE TAUGHT/LEARNED? Yes but need a common basis. At a minimum, professionals should: Be able to recognize an ethical situation Be able to identify the issues involved Be able to identify ALL the stakeholders Reach a reasoned ethical position AND be able to defend it. [ref. 4] Can we or should we all be whistleblowers? At least at a personal level yes!
4 What Ethics Training Can DO 1. Help individuals understand rationales, ideas and vocabulary 2. Help individuals make sense of their own ethical environment 3. Provide intellectual ammunition to do battle with advocates of economic fundamentalism and others who violate ethical standards. And more
5 What Ethics Training Can DO continued 4. Enable employees to recognize and expose potentially unethical choices within a firm. 5. Enhance moral reflectiveness and strengthen moral courage. 6. Help one handle an unethical directive from a boss
6 VIEWS OF BUSINESS ETHICS Ethical Relativism When in Rome Fundamentalism Self-Righteousness Universal-Particularism Who am I to say... Ref. 3
7 ATTITUDES TOWARD ETHICS Amoral Business is business and law = ethics Ethically unaware (naïve) Business exists only to make money Immoral If you don t get caught it isn t wrong Unethical for the firm / Unethical against the firm The Moral Employee Ethically aware Proactive Code of conduct Ref. 4
8 Honesty Integrity UNIVERSAL ETHICAL Promise-keeping Fidelity Fairness Caring Respect Responsibility Striving for Excellence Accountability [ref.2] VALUES
9 STAGES of MORAL JUDGEMENT What is right Reason for doing right Point of View Level One Preconventional a. Obedience Avoid Punishment Egocentric b. Self-Interest Fair exchange Serve one s own interests where others also exist No abstract awareness of right and wrong
10 ETHICS IS A PERSONAL RESPONSIBILITY But who is responsible for increasing our ethical sensitivity and how can they accomplish this?
11 The responsibility rests first and foremost with us as individuals. Ethics is a personal matter and we cannot pass the buck to others. The individual must consciously focus on ethical concerns.
12 He or she must go beyond the rules, thinking about why the rules are necessary and written as they are in other words, the substance behind the form. Ethical Issues in the Practice of Accounting, p.38 [ref. 2]
13 EVALUATING ETHICAL CHOICES Is the action you have arrived at one that lives up to your sense of moral integrity? [Could I do this and still look at myself in the mirror] Would it be the action chosen by someone you consider a moral model? [Could I feel good about telling my mother (father, minister, spiritual advisor, spouse, etc.) I took this action] Would you be comfortable if the action or its results were made public? [What if this became headline news?]
14 Other Evaluative Helps Is it Right? Is it Fair? Who Gets Hurt? What would you tell your child to do? Is this action or decision I m getting ready to take compatible with my concept of myself at my BEST?
15 ETHICAL CHOICES WITHIN ORGANIZATIONS START AND END AT THE TOP The tone at the top
16 FIRM/CORPORATE ENVIRONMENT ATTITUDE LEADING BY EXAMPLE FOLLOWING THROUGH CODE OF CONDUCT???
17 ASKING KEY QUESTIONS What are the core values and beliefs of my organization? Whose values, beliefs and interests may be at risk in this decision? Who will be harmed or helped by my decision or by the decision of my organization? How will my own or my organization s core values and beliefs be affected or changed by this decision? How will I and my organization be affected by this decision.
18 WHERE ACCOUNTANTS SHOULD BE IN THE ETHICAL SCHEME OF THINGS
19 SERVICE IN THE PUBLIC INTEREST INTEGRITY ACCEPTABLE PROFESSIONAL BEHAVIOR OBJECTIVITY AND INDEPENDENCE DUE CARE Independent in substance and in appearance Ref. 1, 2, 3
20 PRINCIPLES BASED ACCOUNTING? Conservatism Never overstate assets or revenues Never understate expenses or losses Substance over form Transactional reporting should present the actual nature of the occurrence NOT the legal form or other form in which it was written or presented
21 ACCOUNTANT S ADDITION TO THE LIST OF UNIVERSAL VALUES Professional Personal Attributes Independent Unbiased Objective Neutral Our work should be Relevant Reliable Verifiability Representationally faithful [ref. 1, 3]
22 References 1. AICPA Concepts Statements 2. Albrecht, W. Steve; Ethical Issues in the Practice of Accounting, 1992., South-Western Publishing, Cincinnati, Ohio. 3. Armstrong, Mary Beth; Ethics and Professionalism, Mary Beth Armstrong. South-Western Publishing, Cincinnati, Ohio. 4. Myers, Randy; Ensuring Ethical Effectiveness, Journal of Accountancy, February Wallace, Wanda; Commentary: Will Principle vs. Rules Become Substance vs. Form?, Accounting Today, January 27 February 9, 2003, pp Calmes, Jackie, Minor Memos, Wall Street Journal, January 25,2002, p.1 C5. 7. Watts, Duncan, Unraveling the Mysteries of the Connected Age The Chronicle of Higher Education, February 14, 2003, p.b7-b9. 8. Weiss, Joseph W. Business Ethics, A Stakeholder and Issues Management Approach, 2003, Southwest Publishing, Cincinnati, OH.
23 Intermediate Financial Accounting I K.Ockree, IIA IIA Presentation, March 4, 2003 K. Ockree
24 Stated Expectations for Professional Accountants Objectivity and Independence In Fact In Appearance In Mental Attitude Due Care The Quest for excellence Competent technically and ethically And ever improving Ever increasing Quality of Service Constant in professional responsibility
25 Financial Accounting Process that produces financial reports on: Organization as a whole For use by internal and external parties Users Investors and potential investors Creditors Managers Unions Government and other regulators Employees
26 ETHICS and Professionalism Principles RESPONSIBILITIES Exercise sensitive professional and moral judgment in their professional activities Public Interest Serve the public interest Honor the public trust Demonstrate commitment to professionalism Integrity Maintain and broaden public confidence Do what is right and just in the absence of rules With highest sense of integrity
27 WHY ACCOUNTING STANDARDS Accounting Standards IASC FASB PCOAB and Congress SEC Oversight
28 Why do we have accounting standards? Comparability, Consistency, Reliability GOAL: to present fairly, clearly and completely the financial condition of the firm
29 Where Accounting Standards Come From Congress SEC FASB [Funded by the FAF] other sources/organizations CAP APB GASB AAA IMA FEI IASC CONGRESS Sarbanes Oxley Act -> PCAOB SEC
30 Other Accounting Standard Issues Political Process Economic Consequences Expectations Gap
31 Financial Accounting Reports Income Statement Statement of Retained Earnings or Statement of Stockholders Equity Balance Sheet Statement of Cash Flows Notes to the financial statements Disclosures Audited Financial Statements In: Annual Report to Stockholders SEC Required reports 10K annual report 10Q quarterly report K.Ockree, IIA IIA Presentation, March 4, 2003 K. Ockree
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