Write a 1 page response to each of the essays attached (2), commenting on what was written. Please keep positive. Use at least 1 credible, reliable source.

(1) Deontology determines which actions are moral or immoral without regard to the consequences. Looking at the Commandement, “ Thou shalt not kill,” it would suggest that killing a person, regardless of the situation is immoral (. It does not matter if that person was killed in order to save 5 other people.
Utalitarianism focuses more on the end result rather than on the actual steps to get to the end as in Deontology. The action that results in the greatest happiness should be treated as ethical. Looking again at the Commandment “ Thou shalt not kill,” if one person was killed to save 5 others, in the eyes of Utilitarianism, it is considered eithical.
In the world of accounting, we are held the professional code of conduct set forth by the American Institute of Certified Public Accountants (AICPA). Within this code, it is necessary that we develop professional judgment, which is often times not based on our own personal opions (bb7.liberty.edu; 2012). It is extremely important to follow the code even if they do not follow what we would do on a personal level. One may run into an issue where an employer was not able to claim an expense that they feel is a legitimate expense so instead of just accepting that fact, they may over-inflate an expense in another area. From the deontologist aspect, this would be completely wrong since it would be lying. However, the Utilitarians would consider the outcome and the affects that it would have on everyone involved.
A new culture of accounting has been in the works since the time Sarbanes-Oxley was signed by President Bush. The standards that are being set have been more stringent in order to preserve the integrity of the accounting profession. In the past history, with the fall of Enron and other large corporations, the accounting world was under scrutiny. So it is only natural that it is a time of stricter guidelines to be placed so that the profession can be stronger and the confidence can be restored.


AICPA Code of Professional Conduct; http://bb7.liberty.edu/bbcswebdav/courses/ACCT441_B01_201240/presenations/AICPA%20Code%20of%20Professional%20Conduct/index.html
Ethics and Accounting; 2010; http://www.financial-accounting.us/fa/1/ethics-and-accounting.php

(2) Deontology comes from a deontological view, where utilitarianism comes from a teleological view. Deontology is duty-centered and utilitarianism is end-centered. From last week’s assignment, I’ve learned that the six ethical systems are categorized into deontological and teleological views. Deontological ethics are what Christians follow after.

The ethics system should be followed through deontology views. Yet, some accountants practice or would like to practice their ethical behavior with using utilitarian terms, yet most find that their ethics would bend and break because they have to follow the code of ethics in accounting, with that knowledge, you would learn that an accountant who follows the code of ethics follow the deontological view.

The Deontological view is supported by the AICPA code of professional conduct, “which emphasizes the obligation or duty of CPAs to serve the public interest.” (bb7.liberty.edu; 2012). They characterize a professional judgment more than a personal judgment when it comes to their obligation to their profession. I believe that the deontological view is more fit for the accounting profession.

“In performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.” (AICPA.org, 2012). According to this quote that is found in Section 102 under Integrity and Objectivity, the rules are to be honest and to not have conflicts of interest. If you are using professional judgment, which CPAs are more familiar with, you will have no conflicts of interest. Professional judgment is “based on norms & standards of the profession.” (bb7.liberty.edu; 2012).

Professional judgment is the best for ethical decision making, you are at work to work, not to be paid for something that is happening outside of the work force. Using professional judgment helps the company prosper and keep a good name for themselves and their employees. Personal judgment is “based on an individual’s personal value system.” (bb7.liberty.edu; 2012). It might not always go with what you are supposed to be going by for your job, so it’s not the best choice. Another reason as to why deontology would be the best decision for the accounting profession.

AICPA Code of Professional Conduct. (2012). Retrieved from: http://bb7.liberty.edu/bbcswebdav/courses/ACCT441_B01_201240/presenations/AICPA%20Code%20of%20Professional%20Conduct/index.html

ET Section 102 ??” Integrity and Objectivity. (2012). Retrieved from:

Part 2 Ethical Decision Making. (2012). Retrieved from: http://bb7.liberty.edu/bbcswebdav/courses/ACCT441_B01_201240/presenations/Ethical%20Desision%20Making%20Models%202/index.html

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