Now it is time to discuss the purpose for AICPA’s code, why it is considered the foundation of ethical reasoning, and its most important purposes. The purpose of the AICPA Code of Professional Conduct is to, “represent the expectations for CPAs on the part of the public in performance of professional services,” (Mintz, S. & Morris, R. 2011. p. 14). Currently the majority of CPAs belong to the AICPA; so the fact that the code of professional conduct has been established and accepted by the members themselves, it is considered as the foundation of ethical reasoning in accounting. Principles of the Code reflect the member’s recognition and understanding of its responsibilities to the public, clients and other CPAs. They are used to keep members focused on
In this lens it is taught to focus on the processes, and the systems needed for an ethical organization. The difference between the first two lens discussed is that the Right and Responsibility Lens, and the Results lens focused on the individual, the Relationship lens focuses on the community. However in the relationship lens it has a few more concerns, such as how to protect the basic liberties of all people. These liberties are broken down into rights such as; The right to notice, The right to voice, not to veto, The right to have contracts honored. The Relationship Lens helped influence my decision by giving us a process by which basic liberties can be protected.
Code of Ethics Comparison between AACC and ACA When considering similarities and differences of ethical codes one should perhaps begin by clarifying what ethics are as well as the purpose of a code of ethics. In the profession of counseling one might consider the statement from Corey, Corey, and Callanan which reads, “The primary purpose of a code of ethics is to safeguard the welfare of clients by providing what is in their best interest” (Corey et al., 2011 p.9). While this is not the only purpose a code of ethics serves, it is the one that best takes into account one important consideration in counseling which is “Do no harm" (Sossin, n.d.). “Ethics codes are also designed to safeguard the public and to guide the professionals in their work so that they can provide the best service possible” (Corey et al.,2011 p.9). The AACC or American Association of Christian Counselors is intended; as the name implies, for those counselors practicing with Christianity as their spiritual emphasis while the ACA
In his commentary,(Gawthrop 2005) states that “as a government systems become more commonplace, the responsibility for promoting the ethical moral values of democracy rests most directly on the public managers and policymakers of democratic systems”. Scanlan believes that to uphold ethical principles in public administration is the concern of the political leaders, who make the laws and policies of the state, but these principles need to be morally implemented by the public service. Public officials must accept their role to distinguish the difference interested not of their own interest, but of the general public. One must also be able to
Code of Ethical Conduct The topic of my choice is the ethical code of conduct from Chipotle. As we all know the code of conduct is not merely written to just be another set of rules in life but to protect the company and its employees. I will discuss areas that back my previous statement and reasons why they are important, as well as implementing them in the best way. Chipotles code of conduct has a whistleblower policy in which you can make any complaint or concern with confidentiality. This policy goes well with compliance with the code of conduct.
Robert Greenleaf, the Author of Servant Leadership: A Journey into the Nature of Legitimate Power & Greatness defines the Servant Leader: “The servant leader is servant first…It begins with the natural feeling that one wants to serve, to serve first. Then conscious choice brings one to aspire to lead” (p. 27). I will attempt to examine the leadership of the Department of Children’s Services; its ethical code; and my personal ethical stance. In the arena of Social Services, our communities
The code is used to process ethical complaints against members. It is an ethical guide to help the members construct professional action and promotes its values and establishes principles. The code also supports the mission and allows for clarification to members, whether future or current, of ethical responsibilities held by members. Within the ACA code of ethics are eight key sections that discloses the areas of counseling relationship, confidentiality, privileged communication, and privacy, professional responsibility, relationships with other professionals, evaluation, assessment, and interpretation, supervision, training, and teaching, research and publication, and resolving ethical issues. Each section begins with an introduction of each code.
Framework for ethical decision making and transformational leadership in Higher Education Kenneth Hill Robert Deemer Dimension of Ethical Leadership 4/29/2013 Framework for ethical decisions making means the evaluations of intentions behind the decision making that produces ethical or unethical behavior. As its name implies, transformational leadership is a process that changes and transforms people. It is concerned with emotions, values, ethics, standards, and long term goals (Northouse, 2010). A code of ethics is commonly defined as ‘written, distinct and formal document which consists of moral standards used to guide employee or corporate behavior (Schwartz, 2001) In today’s education environment, leaders are asked to do more with fewer resources. It is up to ethical decision makers to move followers to accomplish more than what is expected of them.
Personal Ethics Development University of Phoenix PHL323 July 25, 2013 Personal Ethics Development In this assignment I will examine my personal ethical system and ground rules including where they originated from. Also I will identify my personal ethical system and discuss the events that helped shape my ethics. Last, I will discuss how my ethical system has an effect in my workplace. First, I will define what “ethics” is. According to Dictionary.com (2013), “Ethics is a system of moral principles; the rules of conduct recognized in respect to a particular class of human actions or a particular group or culture; moral principles, as of an individual; or that branch of philosophy dealing with values relating to human conduct, with respect to the rightness and wrongness of certain actions and badness of the motives and ends of such actions.” There are factors that contribute to the development of personal ethics.
Given this definition of ethics, we would assume that our public officials understand their fiduciary responsibility to create and administer public policy that will benefit of society as a whole. There are three philosophical approaches to ethics that policy makers can follow (Cropf). The earliest philosophical approach is the deontology approach which asserts that there is an absolute or ultimate standard for morals that can be arrived at through reason. This approach is found in Judeo-Christian moral teaching but is not restricted to any one set of religious beliefs One