Ethics In Accounting – Coursework Example

Ethics in Accounting Ethics in Accounting I will have to follow the manager’s directive of entering each cash sale in the system despite the result of having delays at the shop. The reason for this is that it is my responsibility to the manager to enter the sales as the CPA and not the assistant manager’s responsibility. In this case, I am the recipient of responsibility and I am answerable for any changes in the cash amount not entered and following the assistant manager’s directive will be failing my duty as an accountant.
The other two courses of action available to me in this ethical dilemma are anchored on independence and confidentiality principles. Acting with independence requires that I make ethical decisions that reflect the lack of breach of independence between me and the manager. The decision, in this case, is acting independent of the assistant manager and entering any sales immediately. I have to ensure that in my professional service as an accountant, I am independent of the influence of the assistant manager in order to fulfil my duties effectively. The second course of action rests on the ethical case is portrayal of the highest levels of confidentiality. To access cooperation from the management and success of whatever I do as a CPA, I have to maintain the confidentiality. The effect would be that I am required to enter all cases and ensure all the cash available match the sales when the manager arrive sat three o’clock and not delegate this work to the assistant manager. The reasons for this are to ensure confidentiality between myself as the accountant and the manager for the effective performance of my duties and ensure access to needed cooperation (Claypool et al., 1990).
Reference
Claypool, G., Fetyko. D., & Pearson, M. (1990). Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants. Journal of Business Ethics 9:699—706.