Ethical Considerations
Gbogbo ọrọ náà
Accounting only works if people believe the numbers. A bank lends against financial statements, an investor buys shares on the strength of reported profit, a tax authority assesses what is owed: every one of these decisions assumes the accountant has been honest and careful. That trust is fragile, and once broken it is very hard to rebuild, which is why the profession takes ethics so seriously.
In this lesson you will learn why accounting needs an agreed ethical framework, and you will meet the five fundamental principles that framework is built on: integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour. You will see what each one looks like in practice, what it forbids, and why it matters so much to the stakeholders and to society who rely on accountants to do the right thing even when no one is watching.
Ebumnobi
- the need for an ethical framework in accounting.
- the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour.
- the significance to stakeholders and society of applying an ethical framework.
Akọmọ Ojú-ẹkọ
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Ayẹwo Ẹkọ
Ekele diri gi maka imecha ihe karịrị na Ethical Considerations. Ugbu a na ị na-enyochakwa isi echiche na echiche ndị dị mkpa, ọ bụ oge iji nwalee ihe ị ma. Ngwa a na-enye ụdị ajụjụ ọmụmụ dị iche iche emebere iji kwado nghọta gị wee nyere gị aka ịmata otú ị ghọtara ihe ndị a kụziri.
Ị ga-ahụ ngwakọta nke ụdị ajụjụ dị iche iche, gụnyere ajụjụ chọrọ ịhọrọ otu n’ime ọtụtụ azịza, ajụjụ chọrọ mkpirisi azịza, na ajụjụ ede ede. A na-arụpụta ajụjụ ọ bụla nke ọma iji nwalee akụkụ dị iche iche nke ihe ọmụma gị na nkà nke ịtụgharị uche.
Jiri akụkụ a nke nyocha ka ohere iji kụziere ihe ị matara banyere isiokwu ahụ ma chọpụta ebe ọ bụla ị nwere ike ịchọ ọmụmụ ihe ọzọ. Ekwela ka nsogbu ọ bụla ị na-eche ihu mee ka ị daa mba; kama, lee ha anya dị ka ohere maka ịzụlite onwe gị na imeziwanye.
- An accountant is asked to record sales that have not yet happened to make profit look higher. Which fundamental principle would be breached? A. Confidentiality B. Integrity C. Professional behaviour D. Objectivity Answer: B
- An accountant tells a friend confidential information about a client so the friend can profit from it. Which principle has been broken? A. Objectivity B. Professional competence and due care C. Confidentiality D. Integrity Answer: C
- Which principle requires an accountant to keep their knowledge and skills up to date and to work carefully? A. Integrity B. Professional competence and due care C. Objectivity D. Confidentiality Answer: B
- An accountant lets friendship with a relative influence how an expense claim is approved. Which principle is threatened? A. Objectivity B. Confidentiality C. Professional behaviour D. Integrity Answer: A
- Why does the accounting profession rely on an ethical framework rather than rules alone? A. Rules are always cheaper to follow B. Principles apply even to situations the rules did not foresee C. It removes the need for any laws D. It allows accountants to choose their own standards Answer: B
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Àwọn Ìwé Tó Dáa Láti Kà
Meecha Ajụjụ Ule Ọmarịcha
Ị chọrọ ime ajụjụ ule ọmarịcha gbasara Ethical Considerations? Budata ngwa Green Bridge CBT iji nweta ajụjụ ule ọmarịcha na nyocha zuru ezu gbasara isiokwu a.
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