teaching you about "ethics"

One of the biggest problems facing the accountancy profession across the globe is dealing with issues that bordered on ethical grounds.
A student asked me recently on what should he do when the auditor has asked him to disregard some audit errors done.
Taking a step back from such incidents, the biggests issues seem to be:-
  • how do we teach our students and
  • what to teach our students about “ethics”?
How do our students learn about managing ethical issues?

In July 2007’s Accounting & Business (A&B), “ethics should be taught (and learnt) as a part of lifelong professional learning”.

What to teach then?
Peter Williams in A&B presented 5 fundamental principles in:-
  • integrity —- [“yuen cherk”]
  • objectivity — [“unbiased and focused”]
  • professional competence and due care — [“got leow” and not “boh chap”]
  • confidentiality — [“your mouth must learn to talk less or stop talking”]
  • professional behaviour — [“dun anyhow”]

Friends – It is not easy to be a professional and an accountant at the same time.


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