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The issue of ethics in the accounting profession has been a problem since the beginning of time

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The issue of ethics in the accounting profession has been a problem since the beginning of time. In the early centuries it was believed that a business man could not make a honest a dollar without stealing from another. It was not until the Christian church allowed business to be conducted between the hours of 6am to 6pm that it was ok to make money honestly. They believed busy hands kept you from doing evil things. Idle hands were the devil's play things (Vogel, D., 1991). My dissertation will be an extension or expanded on others ideas to help regain the American public's trust. I believe there are more and new ideas that will help in this process that the scholarly community, practitioners in my field, and leader in the field will find interesting. I feel that expanding education is a great idea in the beginning of any accounting student but I believe that accounting professionals should need to take on going classes to keep them up to date and fresh on their toes. As an example "gender, age, education (and accounting ethics education) and experience are significant predictors of accountants' judgments. The results are unchanged when we control for the intent (selfish benefit) of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students (who have not yet completed an accounting ethics course). A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people's constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant's life" (Montenegro, T.M., & Rodrigues, L.L., 2020). So they do not get lazy or for get things. I also believe all accounting professional should be bonded for a minimum of $50,000 and professionally insured for a minimum of $1,000,000,000 to protect the public in case they make a mistake. This way the public is protected in two ways to make sure all damages are covered. 

 

Questions:

• How is this study significant for the scholarly community?
• How is this significant for practitioners in your field of study?
• How is this study significant for leaders in your field of study?

References:

Montenegro, T. M., & Rodrigues, L. L. (2020). Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management. Journal of Academic Ethics, 18(3), 301-332. https://doi.org/10.1007/s10805-020-09376-z

Vogel, D. (1991). Business Ethics: New Perspectives on Old Problems. California Management Review, 33(4), 101-117. https://doi.org/10.2307/41166675