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Ethics Ensuring Accounting Ethics Through Term Paper

This article does shed light on how the Duncan Donuts organization should look at to improve the ethical responsibility of accounting practices. Making accounting practices available to the public and shareholders can then ensure a more ethical reputation for the organization itself. Additionally, implementing peer established reviews will also help strengthen the ethical image of the Duncan Donuts brand and its affiliates.

Accounting ethics is essential in financial decision making. It is clear that "Accountants have a number of ethical responsibilities, to themselves, their families, and their profession as well as to the clients and company for which they work," (Duska & Duska 2003:30). Thus, they must act in an ethical manner when making financial decisions to protect the greater good of the public, rather than empowering the greed of the elite. For ethics to truly work in an accounting context, it must bank on ethical theory stemming back to philosophical thought put into real practice by modern legislation. According to research, "An ethical theory, then, prescribes a principle that provides the overriding justifying...

After several corporate scandals exposed the painful fact that many business elites were practicing unethical accounting practices, the United States took action in order to progressively hinder poor ethical practices from harming the larger public. The Sarbanes-Oxley Act, passed in 2002, officially created an ethical set of standards for corporate businesses to follow. To protect the rights of the public investors, the Public Accounting Oversight Board was established to review and regulate the accounting practices of publicly held companies, (Sarbanes-Oxley.com 2002).
Central Valley Business Times. (2009). California tightens accounting standards.

Retrieved January 14, 2009 from http://www.centralvalleybusinesstimes.com/stories/001/?ID=14001

Duska, Ronald F. & Duska, Brenda Shay. (2003). Accounting Ethics. Wiley-Blackwell

Publishing.

Sarbanes-Oxley.com. (2002). Sarbanes-Oxley Act of 2002. Retrieved January 16,

2009 from http://www.sarbanes-oxley.com/section.php?level=1&pub_id=Sarbanes-Oxley.

Sources used in this document:
Publishing.

Sarbanes-Oxley.com. (2002). Sarbanes-Oxley Act of 2002. Retrieved January 16,

2009 from http://www.sarbanes-oxley.com/section.php?level=1&pub_id=Sarbanes-Oxley.
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