" (Duska and Duska, 2003) Duska and Duska state that the accountant has three obligations: 1) to be competent and know about the art and science of accounting; 2) to look out for the best interests of the client; avoiding the temptation to take advantage of the client; and 3) to serve the public interest. (2003) These responsibilities are clearly stated in the AICPA code of ethics, which states: Competence is derived from a synthesis

As stated in the AICPA code of conduct, the accountants need to put aside their own points-of-view and use the unified school of thought that is presented in the code. This means that the accountants should work on a deontological perspective since the utilitarianism perspective is akin to breaking or bending the rules in order to satisfy their own interests. The professional code of conduct was developed as a result

Dan's first step would be to speak with a representative in Human Resources, outlining his concerns in writing, citing the legalities and the potential liability to the firm. He needs to do this in a non-confrontational manner that focuses specifically on the ethical issue, and not the personality conflicts. Dan, in fact, has several issues towards his benefit. 1) Ethics are not an "except for" and he has the legal

Executive Interview with a TeacherFor this interview, a high school teacher was interviewed. He described his ethical beliefs to me in person. The interview was conducted in his classroom and was recorded using video for future reference. The interview was semi-structured, which allowed for a more reflective and immersive but also guided interview process to take place (Dearnley, 2005). The analysis for this paper is taken from that interview recording.Description

Cultural Differences in Ethical Decision-Making Using Multidimensional Ethics Scale The objective of this study is to examine cultural differences in ethical decision-making using the multidimensional ethics scale. The Multidimensional Ethics Scale (MES) was developed originally by Reidenbach and Robin (1988, 1990) and is one of the most often used measures in business ethics research. (Lin and Ho, 2008, p.1213) The MES is an instrument found to be useful in business

Using Utilitarianism and Deontology to Resolve an Ethical Dilemma Ethics are the principles that govern the way people act or decide in a way that can be considered as right or wrong. They are the moral standards in the society that guide the management and employee’s way of thinking when executing the responsibility. They are formulated from decent principles such as honesty, dignity, equality, and fairness. Therefore, any employee or any