社会企业责任＊自己做的简单要点.doc

1、Explain the concepts of ethics and critically discuss how ethics related to the accounting professional.Concepts of ethics (meant by ethics)Ethics is all about choices, it is how individuals, groups, institutions and society assessing alternatives and acts with courage to make the right decision and

2、 produce good behavior.How ethics related to accounting professionalAccounting is a moral agent of an organization, there is a trust relationship between client/employer/general public and accountant.Accountant use their professional knowledge to provide a objective account of matter. They often fac

3、e some problems such as providing best interest of conflicting parties, as well as maintaining their professionalism, integrity and independence in his/her work.If no ethics on their work, lots of innocents parties will then get harm due to the unethical behaviors of accountant.道德其實關於不同的選擇, 無論一個個人組織

4、機構社會都應該評估多個選擇, 再拿出勇氣根據自己的選擇去做一個正確的決策及構成良好行為. 會計不可以缺乏道德, 一個專業的會計師, 其實是公司的道德顧問, 他們之間有著信託的關係存在. 所以會計常常都面對很多利益衝突問題, 例如他們要為他們的顧客或僱主去做出最好的利潤, 但同時又要保持專業, 廉潔及獨立的會計標準.如果他們根本不重要道德, 例如做出錯誤的數據, 去令很多無辜的一方受影響的話, 這樣就是一個不道德的行為, 亦有機會令自己身敗名裂.Critically discuss why a professional accountant needs to understand ethics.

5、Why do good accountant make a bad decisions.1. Accountant is lack of the skill or sensitivity to recognize ethical issues when they are arise. Therefore, they may inadvertently overlook the ethics problems because they focus too much on the technical issues. With ethics education, accountants can be

6、 much more easy to identify the ethical problems, determines how to resolve that problem, and provide with the rationable and vocabulary to take and defend their ethics positions. 2. Workplace pressures sometimes will make an accountant to done with the unethical behaviors. It influences accountants

7、 ethical decision. After studying ethics, we know we have a right to make our ethics decision. Whatever the employer demand you to do, you have the right to refuse it.3. Some selfish persons may work on their own interest, they dont care for the society or other parties. They did for the best intere

8、st for themselves. If they study for the ethics, they may know that sometimes, if they get a good result to society, it still can achieve their benefits. Thus, it would be encourage them to work more on ethics.Hence, if an accountant has the knowledge of this, this would expect there is reduction of

9、 unethical behaviors on company and accountant. For long term, it may raise the degree level of society ethics.就算是一個好的會計師, 也有可能會在道德上出現問題. 如果他們是缺乏道德知道的話, 他們可能沒法子作出一個正確的決定, 他們會遺漏這些道德的問題, 最終令到自己無意識中作出一個不道德的行為。如果學習過道德的知識, 他們就比較容易確認出道德問題的出現, 從而作出拒絕或者想辦法解決去保護自己的道德觀及專業操守。有時候工作壓力也會導致他們做出錯誤的決定, 例如僱主的要求, 或者可能

10、含有金錢上的威脅, 但如果學習到道德, 他們會知道他們是有權利去拒絕做出不道德的行為, 而且亦知道這種不道德的行為將會為他們帶來什麼樣的影響。更甚者, 有些人只會顧自己 , 十分自私, 為了自己的利益而妄顧其他方的利益 . 他們亦不會在乎到底自己的道德行為。 但如果他們有學習到道德的知識, 他們會知道即使是 egoism, 亦可以是一個 elightened egoism, 嬴得別人尊重的同時, 亦可以令到自己利益不受影響 . 是比egoism 嬴多一倍的回報, 這樣子可以推動這種人去做更多有道德的事。所以道德在會計師工作裡是非常重要, 尤其會計師是道德 agents, 當會計師的道德改善,

11、拒絕不道德的行為, 整個商業環境都會慢慢地改善, 從而跳去一個更好的 moral level.There are significant differences between the theories of ethical behaviors. Contrast the principles taken by those theories and explain which, if any, you find be most applicable in the context of UK/China/US/HK business environment.Ethical TheoriesNor

12、mative ethicsNormative Ethics is one of the branches of ethical philosophical study.Its concern about the classifying actions as right and wrong. Normative ethics regard the ethics as a set of standard related to actions.Meta-ethics: The nature of a moral statement. (Study of what ethics is.)Applied

13、- ethics: Place normative in a particular context. (Study of use of ethical knowledge.)In conclusion, normative ethics is the study of what ethical truths there are and how they are known.Descriptive ethicsDescriptive ethics is related to how the population believes to be right and wrong, while norm

14、ative ethics deal with the population should believe to be right or wrong.Normative theories on ethics A value judgement of what a person should do. What they probably will do.They serve criteria for judging the ethics of a situation, and provide a philosophical approach for making ethics decisions.

15、Characteristics of normative ethical theoryRepresented by value judgement on what should or ought to happen, it not concern what does happen.Provide a principle, standard on how an individual ought to behave toward other by considering their actions right and wrong.An appropriately behavior to make

16、ethical decisions need to have understanding the “good behavior” principle.由於 normative 著重於正確 的行為, 會直接忽略現實中的環境, 及該城市的發展、文化、可行性等等.而判斷 normative 正確的行為 有二種 theories.Consequential TheoriesMoral right and wrong is assessed in terms of the consequences of ones actions. 只睇結果去判斷該行為是否有道德.Action result on bal

17、ance in “good” outcome One is “right” to do it.o Right = Good = BenefitAction result is “bad” or harmful Actions are “wrong”.o Wrong = Bad = HarmExample: A stealing company assets because her son is illness and she has no money. Firm policy deal with stealing is depending on the amount involved.1. A

18、 stealing business assets wrong of staff moral because effect company.A 偷野呢個行為係 wrong, 造成 harm to company, 所以係 bad behaviors.處罰 A 的方式依公司只會牽涉多少錢.2. A steal is equally properly being regarded as inherently wrong. (本質上錯誤) , but it still use same method to calculated compensation.即使偷野係情有可原, 仍然要依 policy

19、去罰, 因為你的確偷左野 !, 同情還同情, 數目要分明.Utilitarianism theoriesJeremy Benthan defines utilitarianism as “the greatest happiness principle.” Which means maximize happiness and minimize unhappiness.Utilitarianism is produce most good and the least harm for everyone affected. It looks at only the result on action

20、s, not how to action are accomplished. Even the result may be good, sometimes unethical methods are used to achieve the results. The judgement based on cost/benefit analysis.Limitation:Some cost and benefit are not easy to measure. It need to assume the end justifies the means.Conclusion:Something a

21、re not easy to measure or are un-measurable.Utilitarianism seems to numeric which only based on cost/benefit/ it omit any human element.Example: A criminal kills seven people in an area, all the dead have seriously abuse (嚴重虐待), it still continues, society is worries about it. A suspect was found bu

22、t polices received an information that the suspect is run out of the country and never come back. The police get pressure from society, now the suspect is run away and cannot catch him. Therefore, polices claims suspect was caught. They use an innocent suspect to be that suspect, who has no time evi

23、dence, and fight him. Society thinks that it is safe now, and not worries anymore. 認為這樣子可以令社會得到平靜, 是有利於社會太多數人 , 所以符合道德。 但如果係 rule utilitarianism, 因為冤枉無辜違反整體快樂規則 , 所以不符合道德。案例: A 朋友 B 患有絕症. B 臨死前托 A 將 1 千萬遺產交俾 C. 還把地點告訴 A. A 答應了, 后來 A 發現 C 原來是個大花筒, 自私自利, 所以 B 決定將 d 錢捐去做善事. 整件事只有 B 跟 A 知道. 不會引起官非.Proce

24、duresDefine problemindentify stakeholderlist alternatives actionsidentify cost/benefitaction the selected choice.Egoism TheoryEgoism means the individuals decide to follow the short-term desires or long-term interest.Ethics Egoism, claims that it is necessary and sufficient to be morally right that

25、it maximize ones interest. People ought to pursue (追求) their own interest.In egoism theory, all people should act on behave to their own interest. It would be the best interest on individuals in long-term.What the argument is:It is difficult to know anothers exactly need, if we help him, we might do

26、 more harm than good. (例如借功課俾人抄， 其實可能係害左人地)Each individual have their own private life, what the need they seeking and fulfilling for should be helping by themselves, it is the best way to achieve their needs. If you helping him, you are minding their business, and into their private life. (每個人有私人生活

27、，不要干擾)People dont appreciate charity. Especially in U.S. Just only thanks, in Japanese, people have 5 ways to show different level of thanks. (未見得人地會多謝我)Enlightened EgoismActing also in the interest of societyIf society interest = sum of individual interests.* Interest you get = own interest + socie

28、ty interest.Example:A friend B, who having a bad day, if egoism persons, they will think “forget the loser.she need to solve the problem themselves.” / if enlightened egoism, they will try to make B happy, and A will be happy too. The final results is. Because I will happy, so I make her happy.Compa

29、ny wants to get goodwill, then they donation for charity. Enlightened egoism means they will consider the society both.Non-consequential theoryIt means the duties be obeyed regardless of the outcomes.The end does not justify the means.The intention to do the right is more important than the result.K

30、antianism: The ethics of duty 考試盡力就 ok!但 utilitarianism 唔係.Kantianism:Deontological approaches based on a sense of duty, action are undertaken in accordance with the “categorical imperative”.無條件律令, ethics 出於義務, 而不是為了符合義務.Formulations:With consistency, what they action wish all other people to act up

31、on.Must regard people as an end, no simply as a means to an end or as of impersonal, or merely value.Kantianism is based from utilitarianism by the absence of any appeal to the influence of consequences.Peoples maxims depend on consistency, human dignity, and universality.The theory may be too optim

32、istic.Limitations1. The theory cannot resolving conflict with other theory (accepting other theory X)2. Many people see primary duty as being to self and immediate family.Non-consequential 講到人地要遵守佢地既 duty, 而唔係關係到后果 . 只係要覺得有義務咁做先做. (以本質為主導).結果並唔係一切, 重要的是過程, 整件事, 而非只有結果 . (注重原因) The theory of rights/

33、The theory of justices康德哲學講到呢點. Utilitarianism 缺乏上訴去影響結果, 先有 Kantianism.The theory of rights and the theory of justicesThe theory of rights:Natural rights (Human rights/ constitutional rights)Exist independently of any legal structure. freedom of choice: able to make decision right to the truths: ac

34、curately inform all matters that affect decisions.right to privacy: live life as own choices.freedom of speech: speak freely & be heardright to live: have protected from injury.( workplace as well)right to due process: fair hearingHuman rights is a moral duty to respect each rightOptional duties whi

35、ch means if you fulfill all. It would be perfect.Certain rights sometimes overrule others.Family, work , social activities extend general moral duties and rights.It cannot override and replace them.人權 = 有權發言, 聽野, 私隱 , 正確執行合約, 有權被保護 etc.Legal rights (Contractual rights)Right are create by social agre

36、ement. It is very important for account professional.Accountant are employed by parties for their expect knowledge and skills.In return to their professional services, finance benefit are rewarded. Parties have legal right to expect professional and services. Accountant need to perform their task at the best of their ability.Stakeholder right and accountant duties1)privacy 2) Competence 3)wellbeing 4) respect for peers 5) trueLimitations1) Lack of “level” degree of rights2) Conflict with rights client right to privacy & public right to the true?