Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
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distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in
the public interest. Therefore, it is essential in the business world to maintain a proficient level
of integrity and objectivity. The value of the output of Certified Public Accountants lies heavily
on the integrity of the professional and of the profession as a whole. One important instrument
used in harnessing ethics within an organization is a code of ethics that formalizes the proper
conduct of a professional. This study focuses on the practice of ethics in the workplace by
aiming to determine the degree of adherence to the code of ethics and also to determine
whether the presence of a strong ethical culture has a correlation to the degree of adherence to
the code of ethics. A sample of 30 respondents were asked to answer a survey questionnaire
based on the questionnaire formulated by Gene Sullivan which is the Index for Ethical
Congruence in order to determine the degree of adherence to the code of ethics. The results of
the computations show that there is a high commitment to the code of ethics by Certified Public
accountants from the government sector of the accounting profession. The components of
transparency, discussability, and sanctionability. In general, out of the eight factors of ethical
culture, the respondents perceived four of them as evident ± clarity of ethical expectations,
expectations. On the other hand, four subfactors are perceived by the respondents as slightly
Using the Pearson¶s Product-Moment Correlation Coefficient (Y and t ± test this study has found
out that there is an insignificant correlation between the level of adherence to the Code and the
ethical culture in the accounting profession. This conclusion may or may not hold true to all
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. A professional¶s integrity enhances the value
of his work especially for accountants and auditors. Second, having high moral standards can
maintain one¶s values in a place where values are mere words. Therefore, a professional
have good interpersonal skills. Interpersonal skills include communication skills, emotional
intelligence, and day-to-day interactions with other professionals. People with good
interpersonal skills can generally control the feelings that emerge in difficult situations and
skills increases the productivity in the organization since the number of conflicts is reduced. A
professional should also be self-disciplined which refers to the training that one gives oneself to
accomplish a certain task or to adopt a particular pattern of behavior, even if one would rather
be doing something else. For example, denying oneself an extravagant pleasure in order to
because professionals are expected to be independent and it is impossible to have a boss that
checks every single action of his employees. Lastly, a professional should be adaptable to the
changing demands of the workplace. This is important in order to keep himself abreast of all the
current trends in the profession and also to keep himself marketable and employable.
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In judging whether a certain decision is ethical or unethical, one may use different sources of
ethical guidance such as statutory laws, code of ethics, moral norms, and personal values and
principles. These sources of ethical guidance should be consulted in the manner stated above.
Any actions or decisions contrary to these are considered unethical. An action is unethical if the
benefit from it inures only to one person and is detrimental to another. An ethical decision
considers all its ramifications to other people, next generations, environment, and to the public.
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Building friendship in the work place is necessary to facilitate smooth working relationships.
These relationships should not be too invasive so as to impair the judgment of a professional.
This holds true especially to auditors, who need to maintain their independence and impartiality
at all times. The lack of independence of an auditor diminishes the value of and auditor¶s
output. The value of independence is not only essential to auditors, but to all professionals who
decisions should be made in light of public interest and common welfare and not for the welfare