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Essay / Research Paper Abstract
This 3 page paper examines an article on ethics in accountancy. The mortgage business is the focus of this paper that provides a general discussion on business ethics. Bibliography lists 2 sources.
Page Count:
3 pages (~225 words per page)
File: RT13_SA620eth.rtf
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Unformatted sample text from the term paper:
the author shares his opinion about the problems that have cropped upon in businesses where there are accounting irregularities. Many are familiar with Enron and other scandals that rocked corporate
America not too long ago. The article at hand examines various accounting practices and ethical concerns (Mason, 2002). Mason (2002) looks at the problems and asks who is the most
culpable, the accounting firms which audit the businesses or the executives in charge of the firms themselves? The author poses some good questions. After all, there is truly an enigma
in terms of who is really at fault. It seems that many people should share the blame. At the same time, there is a lot of finger pointing when problems
develop. The author goes on to say that ethical codes in accounting do exist but they obviously do not work well (Mason, 2002). In some way, rather than blaming the
individual cheaters, he blames the system. Mason (2002) writes: "What is needed is a basic and constant precept by the accounting profession at all levels, at our colleges and universities,
state boards of accountancy, state societies and at the American Institute of CPAs, that if we wish to be a CPA in public or private practice, we agree and understand
that our ethical conduct overrides all other considerations" (p. 4). While this may sound fair, it is a moot point. This is something that is supposed to already be a
part of best practices. The author also seems to take a dim view of humanity and suggests that people will do unethical things to further their careers. What does this
article teach the general public? What might it teach someone who has to make decisions at a mortgage company for example? How might the concepts relayed apply to such an
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