Personal Code of Ethics
Every career requires a code of ethics that guide individuals on how to relate to each other as well as to compose your while in the career. For accounting professional, integrity, respect, objectivity, independence, open-mindedness, and confidentiality are some of the personal code of ethics that every individual should possess. The level of work that is carried out by accountants requires them to have a high level of ethics because they provide opinions regarding financial statement which should be true and objective. Personal code of ethics is important to an accountant because it helps them overcome ethical dilemmas that are likely to occur in their profession.
My worldview is Christian and my career is accounting. In the Christian worldview, we believe that ultimate reality comprises of both the spiritual and material elements. This is where we believe in a real physical universe which means it is not an illusion. We believe that the world despite being physical was created by God who is not a material object. The physical universe is not a closed system which means God after creating the universe, gave human freedom, and He intervenes in all actions done by a human. The spiritual material includes angels which indicate that the reality comprises of physical and spiritual elements. God is also spiritual, and He exists according to Christianity worldview. We also believe that He is the creator of all that is in the world.
According to the Christian worldview, human beings were formed in the image and likeness of God. We were created by Gods hand which made human beings unique compared to other living organisms in the world. Human beings were created by God’s hands which means they are not highly evolved mammal as some worldviews believe. Human beings are special compared to other sentient animals because they are given power over other animals, and they were given intelligence which makes them differentiate what is good from what is bad.
The relationship between human being and being a person according to the Christian worldview is that a human being is created by God at His image while persons are the human beings who are not dependent on each other. All persons are considered human beings but not all human beings qualify to be persons. This is because for one to be a person, you have to be productive and less dependent though all persons are created in the image and likeness of God.
At death, what happens to a person according to Christianity worldview is that one can go to heaven or hell. Christianity also believes there is a judgment that will determine whether one will go to heaven or hell.
Christians believe it is possible to know anything because God created human beings in his image and gave them intelligent to distinguish between right and wrong. It is with this intelligence that humans use to know all that is around them and that increase their confidence that they are more like God himself. By the use of revelation, human beings are assured of having knowledge which enables them to know things. Reasoning and science improve their confidence in knowing all that they want to know.
According to our Christian worldview, there is real right and wrong. All actions that are against God and his creatures are believed to be wrong while any action that is good to God is right. What is wrong is considered evil by Christians, and God hates evil? The right things are considered good according to Christianity. God expects humans to differentiate between right and wrong because He gave them an innate sense that should guide them on doing what is right and wrong. God has given humans knowledge, and innate senses that should be used in knowing what is right or wrong as the bible is not specific on what is right or wrong.
Christians believe the meaning of life is to love God and to have a good relationship with Him. This gives the life of human beings meaning where they have to do according to the will of God to get the meaning of life. Christians also believe that life does not end as long as one is faithful to God because there is life after death. If one lives according to the will of God and fulfills the purpose of life, this is an assurance of life after death which means life does not end on earth.
As an accountant, the primary ethical system that guides my moral decisions is utilitarianism where any action is judged according to the consequences associated with it. This is where an action is judged to be good if it benefits the majority and wrong if it benefits the minority. In accounting, actions were done should have positive consequences where they should do an action with the best consequences to those who are likely to be affected by the action. According to utilitarian’s, the best action is the one that brings the greatest utility, and all accountants aim at ensuring their actions lead to better consequences for the majority.
Accounting career deals with financial statements that can affect the organization if they are not well calculated. Utilitarianism guides my moral decision where I have to ensure that actions done in my career have positive results to those who are affected by the action. When developing financial statements, I have to ensure they are accurate so that the information deduced from the statements can help the majority. Utilitarians not only focus on the immediate people when considering the consequences of their action but consider the future impact of their actions. This makes it the best ethical system for accounting career because accounting requires high ethical standards. Accountants must demonstrate honesty, fairness, and integrity so that they can maintain public trust. Utilitarianism is the ethical system that will help them solve situations that pose a moral dilemma. This is because the decision made by them should maximize happiness to the majority as well as lead to a positive consequence.
My view on abortion is that it is morally wrong to conduct an abortion. This is because life has a purpose and meaning and it starts at conception. Abortion is the same as the killing of a human being which denies the child right to live. Because God gives life, no one should be denied right to live by either abortion or suicide.
My view on euthanasia is that it is morally wrong because it involves denying someone right to live despite the pain they are going through. In Christianity, only God has the power over our lives because He created us in his image. Euthanasia is wrong, and doctors should not accept committing suicide despite the fact that it is the will of the patient. In accounting, things like payroll confidentiality are highly valued where accountants should not disclose individual payroll information to anyone.