Posted: February 26th, 2023

Excel Project: Competitor Analysis Assignment

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Reflection Paper Ethics

Reflection Paper


Darrell Soto Diaz

Accounting Ethics

Professor Richard Stultz


Ethical decision making is essential to be follow in the accounting world, Christianity and or any form of business. To have a successful project, companies will do everything they can to achieve their goals, and for those measures must be taken and protocols must be followed but things not always go as planned obstacle have to be faced and decisions have to be made in order to proceed with their desire plan. It is long convenient to ignore how small changes may have a compounding positive effect and that’s why the importance of ethics decision is forgotten, and alternative choices are considered to be prioritize damaging the business in the long run, that’s why is critical to be ethical.

There are four main elements that we will learn about, they are very important to take into consideration. To have Ability, allows you to accurately and ethically manage financial transactions and understand the general concept of accounting principles, mathematical compression, and data analysis. Benevolence is another aspect of the model of trust. This ethic greatly important for all ethical professionals in any field, but especially in accounting where professionals must first and foremost serve the public’s best interest. Integrity, when heard that we know that it means to be honest, candid, and forthright with a client’s financial information. Professional Judgment, define as an accumulated knowledge and experience gained through a relevant accounting or auditing training.

Ability, one of the most critical ethical requirements which includes accounting, corporate finance, attentions to detail, deadline oriented, reporting research results, confidence, time management and data entry management, etc. Having these skills creates a strong written and oral communication, In the corporate finance world, this means that all financial statements should provide important information that can be used by financial statement readers to make informed business decisions.


 According to my research “the employees’ ability to participate in decisions and develop practical wisdom on a more managerial level, it seems that the company is stealing a capability that everyone in the business world should have the freedom to develop. In doing so, the company is preventing an employee from fulling their capabilities and living a fulling professional life. It seems as if a wrong is being done here.

The capabilities approach would have an easy time showing that such a culture is morally awed. The capabilities approach would argue that business is made legitimate in part by the fact that business can help people develop their professional capabilities. Why would anyone freely choose to enter into it if such development was not possible? Therefore, a business needs to allow those capabilities to develop.” (Bert land, Alexander, 2020. Pg98). This evidence shows how critical it is to be able to know the basics and to have the skills to learn and build up what you have already learned this can give you a great advantage when you start to be developed in your field allowing confidence to take over and take care of the rest. Is not just only keeping neat files and records that help you do the job more efficiently and accurately, but it will also send a message to the employers and clients that can trust you to capably handle their financial information with respect and integrity.

Benevolence, having this characteristic being altruistic, charitable, good, just, and fair. If you have these means that you enjoy helping others or someone who is being warm or friendly. According to my research “Research has found that authoritarian leadership can be associated with both high and low levels of benevolent leadership (Chan et al. 2013; Tian and Sanchez 2017). Empirical evidence has shown that benevolent leadership plays an important role in offsetting the negative impact of authoritarian leadership on followers’ job satisfaction (Farh et al. 2006), affective trust to the leader (Tian and Sanchez 2017), organizational-based self-esteem, job performance, and organizational citizenship behavior.” (JBE; Dordrecht, 2019, Pg.5). This shows that the nature of Benevolence is to help, and when you are serving with such charisma the environment around you becomes welcoming and customers love that. It makes a big difference when the service is so efficient.

Integrity, this is a quality that many should have because it is an act of trustworthy and honesty not just on accounting but in all aspect of life. Having a good conduct is very important that you want to make it a requirement to have. According to my research “Werhane 1985 De Georges claim is, I think, that because corporations and other collectives are collections of human beings we ascribe them the status of moral actors, hold them responsible and morally liable for their actions even if, eventually, all those actions are actions of collections of human beings. This analysis, then explains why in Competing with Integrity and in International Business Ethics De George writes about corporate, in this case, multinational corporate, moral responsibility just as we also talk about individual moral responsibility.”( De George 1986, p. 65). This prove that is so essential to have such quality because it helps to keep things smoothly by remain honest with your partner, avoiding gossiping about other people, follow through on promises you make and admitting when you are wrong.

Professional Judgment, focus on being secure and experience and on taking responsibility and being able to account your actions in all circumstances. It should be able to identify and define the issue, gather the facts and information, and identify the relevant literatures, perform analysis and identify potential alternatives, make the right decision, etc. According to my research “the professionals must adhere to; this research focuses on the disciplinary process of the accounting profession. In organizational settings, prior research investigating contextual factors that innocence individuals’ ethical behavior underlined the importance of the system of rewards and punishments (Ferrell and Gresham 1985; Leo et al. 2000). The impact of rewards and sanctions on EDM has been corned in recent reviews (Craft 2013). As applied to the national institutional context nuancing accounting professionals EJ, punishments can be estimated through the disciplinary process set by the regulatory authorities.” (J, Bus,2016.Pg123). This demonstrated that a professional must prepared to provide evidence-based rationale to support their decisions. Not being reckless and hasty is key to have a strong evidence and confidence on the work because it allows you to think properly and to cover gaps and small details that are very important and sometime hard to even notice.

AICPA code of Professional Conduct is to have Integrity as mentioned above, to maintain and broaden public confidence, performed with the highest sense of integrity, objectivity and independence. CPA are licensed and regulated by their state boards of accountancy. Additionally, all AICPA members are required to follow a rigorous code of professional conduct which requires that they act with integrity, objectivity, due care, competence, fully disclose any conflicts of interest and obtain client consent if a conflict exists, maintain client confidentiality, disclose to the client any commission or referral fees, and serve the public interest when providing financial services. According to my research an AICPA member have various threats “self-review, advocacy, adverse interest, familiarity, undue influence, self-interest, and management participation.” But as long as they follow their code these threats won’t be a problem.

A Christian Worldview Ethics is emphasizing on morality. This form of ethics guides us to tell the truth, keep our promises, or help someone in need. There is a framework of ethics underlying our lives on a daily basis, helping us make decisions that create positive impacts and steering us away from unjust outcomes. I’m a Christian and applying ethics in my life has been my priority because it helps me to be kinder to people and the environment, respect and defend human rights, become more ethical in my career, and engage with medical advice. Ethics involves systematizing, defending, and recommending concepts of right and wrong behavior. A central aspect of ethics is “the good life”, the life worth living or life that is simply satisfying, which is held by many philosophers to be more important than traditional moral conduct. Ethics is pretty much emphasized from the bible because for us to be a good Christian we must obey, be honest, not to lie and to have many others good conducts because God loves good Samaritans that live and do things for the greater good. In developing a Christian ethic, we will consider what help the Bible provides for each of these approaches. Then we’ll explore whether we might need to combine these three in some way to give us a more balanced and integrated approach. Finally, we’ll consider how to live with the reality that our world is fallen, or imperfect, and that there is almost never a perfect solution.

Therefore, ethics is essential and similar when it comes to our everyday life, business, and Christianity, because in our everyday life we encounter with obstacle that we may face in order to move, and we make a decision either lie that can affect us on the long run or tell the painful truth and keep moving by accepting things the way they are. And the same way we can be in our workplace where is better to follow the protocol knowing your role is to help others and not being selfish by doing things your way because it can hurt others and you can lose your job. Also, in Christianity you go to church and praise the Lord but don’t go out there and disobey Gods commandment which are essential to communicate with God and actually make it to heaven when the time comes. Preparation is key in all we do so we should prepare ourselves before we get in the battlefield because we will get hurt and when that happens, we should know how to treat theses wounds and keep moving.


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