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Chapter 16 - Professionalism, ethics, and career planning. After studying this chapter you will be able to: List and discuss characteristics of a professional, explain how those characteristics apply to the accounting profession, define ethics, discuss various models/schools of ethical decision making, explain how to resolve ethical dilemmas. | Chapter 16 Professionalism, Ethics, and Career Planning Outline Expected outcomes Professionalism Ethics Certifications and licensure Expected outcomes List and discuss characteristics of a professional. Explain how those characteristics apply to the accounting profession. Define ethics. Discuss various models / schools of ethical decision making. Explain how to resolve ethical dilemmas. Professionalism Bell Communicates effectively. Thinks rationally, logically and coherently. Appropriately uses technical knowledge. Integrates knowledge from many disciplines. Exhibits ethical professional behavior. Recognizes the influence of political, social, legal, economic and regulatory forces. Actively seeks additional knowledge. Professionalism McDonald Specialized knowledge base Complex skills Autonomy of practice Adherence to a code of ethical behavior Professionalism Lecture break 16-1 Think of someone you know that you consider “professional” based on the ideas just presented. With a partner, discuss that person, pointing out how they exemplify the characteristics of a professional. Ethics Moral philosophy Three areas Meta-ethics: Where do ethical principles come from? What do they mean? Normative ethics: What moral standards regulate right and wrong conduct? Applied ethics: How should people respond to specific controversial issues? Ethics Ethical issues in accounting Earnings management Performance evaluation Use of estimates Decisions involving human judgment Taxation Structuring transactions to meet certain accounting rules Ethics Schools of ethical thought Utilitarianism The end justifies the means The greatest good for the greatest number Rights and duties Individuals have certain rights; others should not interfere with them. Justice People should be given what they deserve. Hamlet: If everyone gets what they deserve, who will escape whipping? Virtues People should do what is right, moral and virtuous Ethics Lecture break 16-2 Joe is frequently in . | Chapter 16 Professionalism, Ethics, and Career Planning Outline Expected outcomes Professionalism Ethics Certifications and licensure Expected outcomes List and discuss characteristics of a professional. Explain how those characteristics apply to the accounting profession. Define ethics. Discuss various models / schools of ethical decision making. Explain how to resolve ethical dilemmas. Professionalism Bell Communicates effectively. Thinks rationally, logically and coherently. Appropriately uses technical knowledge. Integrates knowledge from many disciplines. Exhibits ethical professional behavior. Recognizes the influence of political, social, legal, economic and regulatory forces. Actively seeks additional knowledge. Professionalism McDonald Specialized knowledge base Complex skills Autonomy of practice Adherence to a code of ethical behavior Professionalism Lecture break 16-1 Think of someone you know that you consider “professional” based on the ideas just presented.
