A clash of responsibilities? As a
However, accountants also have responsibilities to others, such as family, religious groups etc. Of particular interest are a professional’s responsibilities to
As an employee, you have contractual (and ethical) responsibilities: professional, an accountant has responsibilities as described earlier in the chapter. employers. o To abide by your contract o To follow the rules of your workplace o To do as your employer says o To show a duty / loyalty to your employer and act in the organisation’s best interests (e.g. by acting in the best interests of the organisation’s shareholders and other stakeholders) o To carry out work honestly and not allow personal interests or pressures to outweigh employer interests o
Clearly, if your employer expects you to behave in one way, but your profession expects you to do something else, then you face a conflict.
Possible solutions to this conflict could be: To keep employer information confidential. o Allowing loyalty to your employer to override professional behaviour o Following professional standards, and risk upsetting your employer / losing your job o Resigning from your employment on points of professional principle o
Whilst on paper these options seem clear enough, and the most preferable solution would seem to be always sticking to professional principles, reality is far more difficult.
An employer can put a great deal of pressure on an employee, such that even someone with high integrity may at least consider breaching professional principles Doing as your employer requests, but insisting that your opposition to the action is recorded, and making it clear that you are acting under the wishes of others, and would prefer not to be doing it.
However, accountants also have responsibilities to others, such as family, religious groups etc. Of particular interest are a professional’s responsibilities to
As an employee, you have contractual (and ethical) responsibilities: professional, an accountant has responsibilities as described earlier in the chapter. employers. o To abide by your contract o To follow the rules of your workplace o To do as your employer says o To show a duty / loyalty to your employer and act in the organisation’s best interests (e.g. by acting in the best interests of the organisation’s shareholders and other stakeholders) o To carry out work honestly and not allow personal interests or pressures to outweigh employer interests o
Clearly, if your employer expects you to behave in one way, but your profession expects you to do something else, then you face a conflict.
Possible solutions to this conflict could be: To keep employer information confidential. o Allowing loyalty to your employer to override professional behaviour o Following professional standards, and risk upsetting your employer / losing your job o Resigning from your employment on points of professional principle o
Whilst on paper these options seem clear enough, and the most preferable solution would seem to be always sticking to professional principles, reality is far more difficult.
An employer can put a great deal of pressure on an employee, such that even someone with high integrity may at least consider breaching professional principles Doing as your employer requests, but insisting that your opposition to the action is recorded, and making it clear that you are acting under the wishes of others, and would prefer not to be doing it.
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