代写:会计职业道德的实践

01 7月 代写:会计职业道德的实践

代写:会计职业道德的实践

从那时起,会计道德标准就已经制定出来,至今仍在会计机构和独立公司中使用。不同的团体使用这些道德原则来塑造他们的商业实践和决策。在19世纪,私人公司开始使用会计伦理,这样他们就可以使他们的实践可靠。客户忠诚度方面的到来改变了这种情况。信任和忠诚的方面通过在会计原则中加入伦理原则帮助重塑会计原则(Neu和Green, 2006)。

在工业革命期间,大多数英国人的工作都遵循道德规范。帐户负责提供有关其内容的有效和详细的信息。为了使他们的工作更可靠,为了与批评作斗争,他们必须提供更多的证据。当时,英格兰和威尔士成立了专门负责会计实务的特许会计师事务所。世界各地的会计师开始担心这个问题,他们开始在实践中使用道德准则。为了提升自己的地位,他们必须忠诚,并与客户建立信任关系。双方之间必须保持保密的因素,这样才能建立信任(Tsamenyi和Uddin, 2009)。

基本原则

经过IFAC和ACCA的讨论和辩论,会计行业确立了6条基本原则,这些原则如下:

客观性:这一原则所讨论的专业帐户不会对任何人有偏见。他们不会在某种影响下工作或为个人利益。他们的职责是通过保持对客户的专业和个人判断来为客户的最大利益工作(克劳奇,2010)。

专业行为:所有账务均需遵守相关及最新的会计法律法规。建议避免谨慎,以最好的方式行事(Duska, 2003)。

专业能力与关怀:这一原则是探讨个人专业知识最重要的原则。与客户保持良好关系需要技巧。会计专业人员将采用新的技能来维持标准。他们需要遵循最新的技术和专业服务(Devi, et al. 2011)。

技术标准:会计有责任保持工作质量。他们需要确保所有的工作都是按照最高标准执行的。

诚信:客户有责任在他们的专业关系中保持严谨和诚实(克劳奇,2010)。

保密:保护客户提供的信息的机密性是会计的基本职责。他们不应该向第三方透露任何信息,因为这会违反道德标准。法律或专业的披露将永远不会被允许,只有在客户同意传播信息的情况下才有可能。为了维护与客户之间的信任关系,应保护机密信息(Devi, et al. 2011)。

代写:会计职业道德的实践

Ethical standards in accounting have been developed since then and still are used in accounting organizations and independent companies. Various groups have used these ethical principles for shaping their business practices and decision making. In 19th century private companies started using accounting ethics so they can make their practices reliable. Aspect of customer loyalty came and changed the situation. Aspect of trust and loyalty helped in reshaping the principles of accounting by adding ethical principles in them (Neu and Green, 2006).

During industrial revolution majority of accounts in Britain were following the ethical code of conduct at their jobs. Accounts were responsible for providing valid and detailed information about their contents. For making their work more reliable and for combating with criticism they had to provide more evidence. At that time Chartered accountants in England and Wales was established that looked after the practices of accountants. Around the world accountants started to worry about this issue and they started to use ethical guidelines in their practices. For upgrading their status they had to be loyal and develop a relation of trust with their clients. Element of confidentiality had to be maintained between both the parties so trust is developed (Tsamenyi and Uddin, 2009).

Basic principles

After discussions and debates by the IFAC and ACCA, 6 fundamental principles were established in accounting profession and these principles are as follows:

Objectivity: this principle discussed that professional accounts will not be biased towards anyone. They will not work under some influence or for personal interest. Their duty is to work in the best interest of the client by holding their professional and personal judgments about the client (Crouch, 2010).

Professional behavior: all accounts need to comply with the relevant and most recent accounting laws and regulations need to be fulfilled. It is suggested to avoid discretion and act in their best behavior (Duska, 2003).

Professional competence and care: this principle is most important principle discussing about the professional knowledge of individuals. Skills are required for maintaining good relations with the client. New skills will be adopted by accounting professional for maintaining the standards. They need to act in accordance with the latest techniques and professional services (Devi, et al. 2011).

Technical standards: accounts have the duty to maintain the quality of the work. They need to make sure that all work is performed by following the highest standards.

Integrity: accounts have the responsibility to be strait forward and honest during their professional relationships (Crouch, 2010).

Confidentiality: it is basic duty of the accountant to protect the confidentiality of the information provided by the client. They should not disclose any information to third party as it will violate ethical standards. Legal or professional disclosure will never be allowed, it is only possible in conditions where the client agrees to spread the information. Confidential information should be protected for maintaining a relationship of trust with the clients (Devi, et al. 2011).