In commercial media, we recognize that mistakes can have serious consequences, including company failures, declining reputation, fines, even imprisonment.
Ethical decisions can be seen from different perspectives. For example, we all need to accept different cultures, such as dealing with ethical problems in different ways. In any case, you must start with the laws of your country. Next, I will learn specific rules for managing this situation. For example, if you are an auditor, you will be subject to relevant auditing standards within your jurisdiction. Next, as a professional, you need to consider the principles of your professional bodies forming the basis of your professional ethics.
For most of us, I think that we are moral. I like to think that we usually do "right things". Your personal ethics is as important as your professional ethics. Knowing what you should do - what you should do to what you do - is one thing, the other is to take a "right" behavioral policy. Obviously, members of vocational groups need to comply with ethical code of conduct. As an accountant, we "believe" high standards of ethical behavior. But let's leave rules and regulations to a single person.
Because you are part of a trusted specialist organization, the public can trust you. The public is not expected to know how to evaluate the competence or ethics of a doctor, lawyer or accountant. They believe that the expert group will do this for them. This means that as a pro, you should provide some degree of integrity and objectivity to the public - and professional abilities and appropriate attention, confidentiality and professionalism. In other words, you should stick to the five basic principles set out in our ethics and code of conduct. You are a professional, because you have professional ethics.
Your own values, interests, and experiences are filters for you to see every situation. Be careful as these filters may affect professional judgment. That is why it is important to be able to recognize your personal ethics when exercising professional ethics. You need to know the difference between the two. As a professional accountant you should strive to maintain objectivity by paying attention to your personal values - your personal and unique facts.
What is morality? If someone makes this question, "What is the moral significance for you?" These answers may continue. "Morality is what my feelings tell me whether it is right or wrong." "Morality is related to my religious belief." "Ethics means obeying the law." The reaction is expected. Many people associate ethics with their emotions, but this is not a question of chasing emotions. Indeed, if we are led by feelings, we tend to deviate from moral life. - Scholars believe that personal culture and behavior in this culture is the main factor affecting the organization's ethical work environment (Victor, Bart and Cullen, 1987). Scholars also believe that decision making is more ethical in organizations involved in moral development (Fritzsche 2000; Sims and Keon 1999). The problem of social responsibility is intensely debated and there is no doubt that it will continue to be emotionally complex.
In this ethical consideration paper, I focus on 4 important issues. It is a moral model, personal ethics and values, an ethical dilemma, and corporate social responsibility. It is very beneficial to me when I face the ethical dilemma and need to make a decision. In the second half, I will show you how my personal ethics and values are formed. My moral outlook has three major meanings of my family, culture, and introspection. In the next section I will discuss one of the dilemmas I encountered and how Utilitarianism can help make the right decision. The last part focused on corporate social responsibility. I will compare American values and ethics with Chinese values and ethics, but more importantly about the influence on people working in the US and China business organization.