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Th5-Reflection Paper 1

Being a third-year accountancy student, the author has realized that upholding moral values is more important than technical skills alone. Morality involves distinguishing right from wrong and good from bad based on benefitting others. For accountants, it is morally right to act with integrity and honesty, and prepare financial statements that are fair and not misleading. It is morally wrong to misuse expertise for personal gain, such as embezzlement. Having strong morality will help accountants determine the right actions and avoid the wrong ones for the benefit of clients and organizations.

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Eunice Milo
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0% found this document useful (0 votes)
86 views1 page

Th5-Reflection Paper 1

Being a third-year accountancy student, the author has realized that upholding moral values is more important than technical skills alone. Morality involves distinguishing right from wrong and good from bad based on benefitting others. For accountants, it is morally right to act with integrity and honesty, and prepare financial statements that are fair and not misleading. It is morally wrong to misuse expertise for personal gain, such as embezzlement. Having strong morality will help accountants determine the right actions and avoid the wrong ones for the benefit of clients and organizations.

Uploaded by

Eunice Milo
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Being a third-year Accountancy student, I have undergone various hardships when it comes on

improving my academic capacities and skills to somehow achieve the basic requirements of a future
Certified Public Accountant. But as my journey continues, little by little, I perceived something far more
important than just being knowledgeable and excellent on my career's various technicalities. I have
realized that it is vital to uphold the right values and train your mind on constantly choosing to be
morally right. So, what is the essence of morality for me, as an aspiring accountant?

Before anything else, let us define first what is morality. Morality is basically the human attempt to
define what is right and wrong or differentiating good from bad when it comes to a certain actions which
reflect from our own thoughts. Thus, morality is indeed subjective, since the concept of good and bad
may vary from the viewpoint of one person to another. Thus it is also essential to have an awareness
about what goodness is. In an ethical philosophy, goodness means trying to benefit every sentient being.
In simple terms, it is the idea of bringing the greatest good for the greatest number.

Knowing this simple yet absolutely meaningful concept by heart would positively influence the way an
Accountant decides and perform their professional duties in the actual practice. For a brief example, let
us say that I successfully became a CPA, it is morally right for me to strictly uphold the value of integrity
and honesty at all times. Truly, it is an utmost requirement for an accountant to establish a trustworthy
relationship with their clients or the company they are working for. Therefore, in order to do that I am
expected to prepare financial statements with reasonable assurance that its corresponding amounts are
fairly presented and not misleading. On the other hand, it is morally wrong for me to use my expertise
to gain unjust benefit out of the information that I have gathered from the company like embezzling
money and stealing company's valuable assets. I must always utilize my professional skills and
judgement for the betterment of my client's company. In this way, I will probably be able to promote
goodness in the form of positive results towards the whole organization.

In conclusion, having a strong sense of morality will help a person distinct what should be done and
what actions to be avoided. Consequently in my standpoint, to be a professional in a particular field,
your excellent skills is highly important but then again, your values especially kindness reflects brighter
than any of your successes. So instead of just being like those corrupt officials who are really skillful and
clever but do things to take advantage of their power, better be that kind of professional with a strong
intelligent mind and a heart that always beats for the sake of justice and ultimately, for the greatest
good of your brethren.

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