for you will depend upon your career goals. Earning one of the accounting-related professional certifications is no easy task; however‚ earning and maintaining your certification can increase your chances for advancement and promotion‚ enhance your reputation among colleagues and within the profession‚ and result in salaries that are higher than your non-certified peers as long as you remain ethical. The Profession of Accounting When most people go to college they think of what major would
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The following is an excerpt from article DE197-1 from the Christian Research Institute. The full pdf can be viewed by clicking the link below the excerpt. Ethics Theories- Utilitarianism Vs. Deontological Ethics There are two major ethics theories that attempt to specify and justify moral rules and principles: utilitarianism and deontological ethics. Utilitarianism (also called consequentialism) is a moral theory developed and refined in the modern world in the writings of Jeremy Bentham (1748-1832)
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today’s world businesses and firms are required to uphold high levels of ethical behaviors for them to run successfully. There have been an overwhelming increased number of unethical behaviors in the accounting environment where a lot of accounting environment present accountants with many accounting dilemmas. Accountants handling any financial information such as companies financial statement must be operate out rightly in an ethical manner because such information is critical to a company’s well being
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at the second half of the semester‚ utilitarianism‚ deontology‚ and virtue‚ I think the virtue theory is the most accurate of them all. The theory says a person is determined good or bad based on their character. I think that is most accurate because if a person is constantly acting badly‚ then they would be considered a bad person. If a person is constantly acting good‚ then they will be considered a good person. Looking at the other two theories‚ utilitarianism doesn’t seem wrong to me‚ but it isn’t
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Solving Ethical Dilemmas in the Accounting Profession Abstract This paper outlines the ethical dilemmas that an accountant faces when presented with any given project. In this case‚ Daniel Potter‚ a staff accountant‚ is presented with an auditing assignment where he is forced to make the decision to either follow the orders of his immediate authority or the ethical guidelines set forth by auditors. Solving Ethical Dilemmas in the Accounting Profession In the case The Dilemma of an Accountant
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decision which answers why I want to become a CPA and how I can become a CPA. “Never call an accountant a credit to his profession; a good accountant is a debit to his profession” (Charles Lyell). Accountancy is one of the most respected careers and CAP’s are considered as one of the highest paid professionals. It is not just the income which attracts people towards this profession‚ but also the respect attached to it. Certified Public Accountant (CPA) is the statutory title of qualified accountants
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Accounting Professions Report In the field of accounting‚ there are three main professions that are highly in demand. The professions are 1) Chartered Accountants (CA) 2) Certified General Accountants (CGA) 3) Certified Management Accountants (CMA) Each of these professions requires special practice sessions‚ education‚ training‚ and loads of experience. Nationally and internationally these jobs are highly in demand for its standards and for its stature. Overall‚ this report will inform
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IMPACT OF TECHNOLOGY ON THE ACCOUNTING PROFESSION - A STUDY OF A CPA FIRM’S DISASTER RECOVERY PLANNING Stanley X. Lewis‚ Jr.‚ Troy University Eddy J. Burks‚ Troy University Ernest W. King‚ University of Southern Mississippi Carl Smolinski‚ LSU-Shreveport ABSTRACT The results of an ongoing study of professional accounting firms in the U. S existing research methodology and results included in the 2006 IRMA International Conference reporting the strategic planning by a law firm pertaining to its disaster
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Virtue ethics The concept of utilitarianism is closely related to the philosophy of consequentialism. Basically this means that the moral and ethical value of a person’s action should be judged by the consequence of that action. Utilitarianism is believed to be the most important of the three ethical theories because it has helped shape our world’s politics‚ economics‚ and public policy. This ethical theory explains to us that we can determine the ethical significance by judging the consequence
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We’ve seen that rule utilitarianism solves four out of five of the problems afflicting act utilitarianism. This isn’t bad. But does it have any problems of its own? I think it does‚ and I think the problems are related to the two questions that rule utilitarian would have us ask in order to assess the moral worth of any action. A Problem with Question 1 As we’ve seen‚ the first question rule utilitarianism has us ask is “What general rule would I be following if I did this particular action?”
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