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The learned discipline of ethics has been built for thousands of
years upon contributions from the likes of Plato, Aristotle,
Ralph Waldo Emerson, Immanuel Kant and William James to
name a few. These philosophers addressed questions that
remain relevant today: What is the importance of the
individual? What are the responsibilities of the individual? How
should we treat each other? What is the basis for governance?
What are the limits of external authority?
In addressing these questions, students of ethics seek to
discover, both by observation and inspiration, an internally
consistent set of assumptions from which logical reasoning
could provide conclusions with personal implications for human
behavior. This is essentially the same process CPAs and
accountants are asked to follow today in ethical reasoning. It is
similar to the intellectual processes by which CPAs and
accountants determine their actions and advice which will add
real value for their clients and/or employers.
Consider the following as you prepare your paper?
What is your credo?
What qualifies as an ethical issue?
What is right?
How do we know?
What motivates us to do right?
Is it rational to ask these questions in the context of accounting
practice?
Does every decision involve an ethical dilemma?
Do absolute ethical standards exist?
ASSIGNMENT:
Write a one- two page typed, 1.50 spaced paper (MLA format)
on what ethics means to you and what has had influence over
your ethical values.
consider each of the above questions when preparing your
paper.
While you do not need to answer each question specifically in
your paper, thoughtful consideration and reflection will touch
on a number of these from your perspective. Consider using a
model similar to the five point essay. Be concise, clear and
articulate. Remember though this is not a stream of
consciousness writing assignment (or personal reflection
completely). I trust you will back up your assertions perhaps by
invoking some of the theory or others to support your
conclusions and assertions.
As part of your assignment, review the five ethical standards
from the Santa Clara University Markkula Center at
https://www.scu.edu/ethics/ethics-resources/ethical-decision-
making/a-framework-for-ethical-decision-making (Links to an
external site.)Links to an external site.
. Applying these standards specifically address the following in
your paper:
Which approach best identifies with your personal ethical
underpinnings?
Why?
Does that approach make it easier or more difficult to meet the
ethical requirements of a CPA?
Why?

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The learned discipline of ethics has been built for thousands of

  • 1. The learned discipline of ethics has been built for thousands of years upon contributions from the likes of Plato, Aristotle, Ralph Waldo Emerson, Immanuel Kant and William James to name a few. These philosophers addressed questions that remain relevant today: What is the importance of the individual? What are the responsibilities of the individual? How should we treat each other? What is the basis for governance? What are the limits of external authority? In addressing these questions, students of ethics seek to discover, both by observation and inspiration, an internally consistent set of assumptions from which logical reasoning could provide conclusions with personal implications for human behavior. This is essentially the same process CPAs and accountants are asked to follow today in ethical reasoning. It is similar to the intellectual processes by which CPAs and accountants determine their actions and advice which will add real value for their clients and/or employers. Consider the following as you prepare your paper? What is your credo? What qualifies as an ethical issue? What is right? How do we know? What motivates us to do right? Is it rational to ask these questions in the context of accounting
  • 2. practice? Does every decision involve an ethical dilemma? Do absolute ethical standards exist? ASSIGNMENT: Write a one- two page typed, 1.50 spaced paper (MLA format) on what ethics means to you and what has had influence over your ethical values. consider each of the above questions when preparing your paper. While you do not need to answer each question specifically in your paper, thoughtful consideration and reflection will touch on a number of these from your perspective. Consider using a model similar to the five point essay. Be concise, clear and articulate. Remember though this is not a stream of consciousness writing assignment (or personal reflection completely). I trust you will back up your assertions perhaps by invoking some of the theory or others to support your conclusions and assertions. As part of your assignment, review the five ethical standards from the Santa Clara University Markkula Center at https://www.scu.edu/ethics/ethics-resources/ethical-decision- making/a-framework-for-ethical-decision-making (Links to an external site.)Links to an external site. . Applying these standards specifically address the following in your paper: Which approach best identifies with your personal ethical underpinnings? Why?
  • 3. Does that approach make it easier or more difficult to meet the ethical requirements of a CPA? Why?