Accounting Case
Ethics has several definitions. The basic ethics of knowing what is right or wrong, good or bad is taught early on in lives by parents as we grow so does our understanding of ethics. There are professional ethics these are codes or rules of conduct based on the field of study, such as medical ethics and religion ethics (ethics). Accounting information systems as well as university’s require ethics as well. In comparing the two we will find that the ethics required aren’t much different.
The article “Accounting Systems Ethics” by Laurie J. Brenner discusses ethical behavior and expectations. “The U.S. Securities and Exchange Commission along with the Financial Accounting Standards Board created the “Generally Accepted Accounting Principles” that define the ethical practices and principles of accounting that businesses use” (Brenner).
One of Saint Leo’s core values is community, “foster a spirit of belonging…based on mutual trust and respect…” (Saint Leo). The article discusses that it’s important to remember accounting professionals are trusted with confidential financial information that is purvey only to a select few. Accounting professionals need to be award of this when discussing information outside of the department.
Accountants must use integrity, “to be honest, just and consistent…” (Saint Leo) when gathering and entering information into the AIS according to Brenner. This information should be accurate and verifiable as well. Knowingly entering false information in order to better state how a company is doing is not only wrong but illegal hence SOX. Brenner said,
The article also discussed the need for internal controls in order to prevent any cross functions from happening. This is to “respect their dignity…their commitment to excellence in our work” so with these controls in place this prevents anyone’s self-respect for personal and professional ethics being questioned.
So learning ethics starts from an early age and grows as we do personally and professionally.
So we see when comparing the two, accounting information systems ethics and Saint Leo’s values they are very similar in what is requested of the people using the system and/or attending the university.
Brenner, Laurie J. “Accounting Systems Ethics.” Small Business Chron. Houston Chronicle. 29 Jan. 2013. <
"ethics." Dictionary.com Unabridged. Random House, Inc. 29 Jan. 2013.