Ethics Article Review
Essay title: Ethics Article Review
The article I read states that although there are many companies that state ethics must be maintained in the accounting field. The companies include the AICPA (American Institute of Certified Public Accountants), the IMA (Institute of Management Accountants), and the IIA (Institute of Internal Auditors). Although the companies are in place to ensure that professional accountants adhere to the code of ethics, the article also states that teaching ethics should start in the home, as well as throughout the childs schooling.

Anyone can state they understand what is right and wrong in accounting practices, but teaching them as children about what is right is wrong gives them an advantage over those who were not taught this as children. The right and wrong teaching should not only be taught in the home, it should continue outside the home as well, such as in the childs school.

In the article were several quotes from previous presidents stating how ethics will never be followed unless men and women choose to follow ethics themselves. One such quote I found particularly interesting was from George Washingtons farewell speech on September 17, 1796 in which he stated: “the survival of freedom on American soil would have nothing to do with him, and everything to do with the character of its people and the government they would elect”.

Since we discussed ethics in the class, I feel this article ties in directly with our readings and discussions of why some people adhere to the code of ethics, and why some do not. It would seem that those who are not taught ethical behavior from the beginning are those that, given the opportunity, will perform unethical practices in whatever they do.

One example of unethical behavior I have experienced was at a family owned restaurant I worked for as a teenager. In the business the oldest son of the family handled all the accounting for the restaurant, however in doing this, if he needed money for anything he would take it from the register and not account for that money in any of the accounting information, basically claiming it was money that was never received.

I felt the accounting could have improved for that restaurant had the parents themselves actually handled all the money aspects. With the parents keeping track of all the incoming and outgoing funds, the business would have been better off, and would not have gone under.


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Ethics Article Review And American Institute Of Certified Public Accountants. (April 2, 2021). Retrieved from