The Dilemma Of An Accountant

In this case, the moral dilemma is the dilemma that Daniel Porter faces. Daniel is an employee accountant at Big Eight Accounting Office Baker Greenleaf. He was assigned the responsibility to audit the real estate subsidiary (Sub) wholly owned by his company's long-term key customers. Oliver Freeman is a project manager of Daniel. Oliver is a person who has asked Daniel to complete the audit duties and hopes Daniel can provide a clear opinion on Sub's analysis to specifically protect customer accounts.

In order to solve this problem, we identified accounts with specific suspicious behavior as reliable robot accounts. Posting every few minutes throughout the day, supporting extreme political propaganda (including erroneous news), obtaining a large number of follower accounts in a relatively short period of time, and other highly reliable robot accounts Always forward / advertise. Behavior is a robot account that leads to high trust. These are accounts aimed at classifying the Twitter community and attracting attention.

Unfortunately, not everyone who works in the field of accounting is trustworthy. Violations of public and private trusts occur every day, and dealing with ethical dilemmas is not necessarily beneficial. The following are the five areas in which anyone who deserves accounting professionals should pay attention. Ethics and independence are closely related to accounting professionals. An important element of trust is the formulation of fair decisions and recommendations that will benefit the client. For example, conflicts of interest should be communicated under independent guidance. The benefits gained from selling a financial instrument to another financial instrument can lead to bias to financial advice to customers

In the process of resolving the ethical dilemma, professional accountants need to consider relevant de facto and ethical issues, basic ethical principles, established internal procedures and alternative action plans. The need to follow the basic principles of accounting professionals is the ultimate goal of all specialized accountants' professional duties. Rule-based and principle-based ethical approach: well-known dilemma IFAC's Code of Ethics is based on a principle-based ethical approach and a clear example of a sudden, incremental decision-making framework that is contrary to traditional rule-based ethics is. The question is whether an ethical approach based on principle provides opportunities for accountants to make better decisions and whether it is worthwhile to shift focus from ethical rules to ethical principles.