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ID:K134050574
Class: K13409C
Question:
1) Should Mary be able to provide accounting services while remaining a full-time
employee with Anywhere.??
- As a manager of Anywhere, I would not allow Mary to do this, because she is not
doing her job well, the Anywheres productivity is decreasing rapidly, and if the
clients of Mary know that she is working for Anywhere, the reputation of company
will be in danger.
- On the other hand, if I was Mary, I would not stopped do it, because of what I am
doing is not illegal & conflict with the labour contract, and I can handle two job as
well.
Does the Code of Ethics for Professional Accountants impact on Marys right to
provide professional services???
-
Anywhere, so when she provided accouting service, she did not focus on management
accounting job.
- According to Code of Ethics for Professional Accountants in Section 130: when
provide professional accouting service, an accountant need to have full professional
competence, so Mary shall make clients, employers aware of the scope in the
services.
- In Section 150 (professional behavior): A professional accountant must avoid any
action that may discredit the profession, but in this case, Mary was offering services
to Finacc clients, this will make Marys reputation that has disrepute.
2) Evaluate Marys actions in clients from Finacc?
- Im going to use the Telelogical theories to evaluate Marys actions:
+ according to ethical egoism: the actions of Mary are very ethical because it brings
the best result for Mary.
+ according to ultilitarianism: the actions of Mary are unethical, she need to act in the
way bring the best result for the greatest numbers of people, In this case, Mary should
not socilit the clients from Finacc.
Discuss this question in relation to the Code of Ethics for Professional
Acountants.
- In Part B-Professional Accountants in public practice: Section 250 Marketing
Professional Services : When a professional accountant in public practice solicits
new work through advertising or other forms of marketing, there may be a threat to
compliance with the fundamental principles. For example, a self-interest threat to
compliance with the principle of professional behavior is created if services,
achievements, or products are marketed in a way that is inconsistent with that
principle.
Marys actions were very unprofessional, because she is not fair and not integrity,
Mary just want to make more money so she socilit the clients from Finacc.
3) Evaluate Marys actions in hiring John and the tasks she has requested John using
AAA model???
1. What are the facts of the case??
The facts are:
- Mary is working full-time at Anywhere and running her own business at the same
time.
- Her business is getting bigger.
- And she hired John for assistant, gave him a lot of hard work with tight deadline.
2. What are the ethical issues in this case?
- The ethical issue is whether or not a professional accountant should hire an assistant
and give him difficult tasks. In hiring him, Mary would be acting unprofessional and
would also be negligent of her professional duties.
3. What are the norms, principles, values related to this case?
- The norms, principles and values are: a professional accountant is assumed to have
impeccable objectivity and professional behavior, so that Mary should gave John
suitable missions.