ACCOUNTING ETHICS

When you run a business, it's easy to think of your accounting staff as perfect workers,
people with the specialized skills needed to keep your company's financial machinery
running. This is true to some extent, but accountants also play a role as business
managers. Companies have a responsibility to ensure that they present their financial
information transparently and in accordance with accepted standards, which often places
them in a potentially legal position.
Fraud remains a common problem for businesses around the world. However, most
business ethics policies are based on compliance and therefore do not address a key
aspect of fraud: the hidden risk of discipline at the individual level. The authors
recommend the implementation of competitive management improvement programs that
can significantly improve the organization's strategic planning by reducing this risk among
its employees. His presentation is a practical step-by-step framework for implementing an
authority-independent development strategy that can be used by organizations of all
sizes, types and industries.

ETHICAL ISSUES FACING THE ACCOUNTING PROFESSION

Running a business puts you under a lot of pressure, especially when things aren't going
your way. When that happens, the temptation to manipulate the numbers can be hard to
resist. It's a real problem for accountants. They have a clear ethical and legal obligation to
report their financial situation accurately, and failure to do so may expose them to civil or
criminal liability, bringing their careers to a
sudden halt.
Another big problem that accountants have
is that they spend much of their time
dealing with confidential information. Using
that information inappropriately or not
adequately protecting confidential
information are ethical issues for a counted,
or an accountant can also leave things out
of the financial reports if they cast a
shadow over the company, in both cases the information is used in an inappropriate way.
putting the company and the accountant at risk
A final ethical dilemma accountants may face is the question of when to report a company
or division that is unethically manipulating or misrepresenting its numbers. If the
accountant's information is damaging enough, it could cause a company to go bankrupt or
lose much of its stock value overnight. That can hurt thousands of investors, or leave the
accountant's own friends and co-workers out of a job and in financial jeopardy.
OPINION
I believe that accounting is a career that tends to fall into corruption, since large amounts
of money are handled and for this reason companies always want to spend less and obtain
profits illegally, that is why I think it is very important to know What are the most common
problems that an accountant faces, in order to identify the error and report it or, in that
case, stop doing it depending on the case
Glossary
1. Misrepresenting(tergiversando): Give a forced or erroneous interpretation to words
or events
2. Jeopardy(peligro): danger of loss, harm, or failure.
3. Liability(responsabilidad): the state of being responsible for something, especially by
law
4. Ethical(ético): relating to moral principles or the branch of knowledge dealing with
these.
5. Confidential(confidencial): intended to be kept secret.

CLOSING THE ‘FRAUD PREVENTION CANYON’ WITH

COUNTERACTIVE CONTROL DEVELOPMENT
The primary reason a company develops a compliance-
based business ethics program is to ensure that the
company's code of conduct contains the specific
elements suggested or required by law. The Federal
Judiciary Guidelines for Organizations establish the
minimum requirements for an effective business ethics
program. Values-based activities communicate and
convey the organization's core ethical values to all
managers, supervisors, and employees to promote
ethical behavior and prevent ethical misconduct.
Neutral command refers to the ability to resist short-term pressure to make decisions that
are more consistent with the long-term interests of the individual. Cross-checking is great
when you're notified of an upcoming test.
Meter management development workshops should be an integral part of a company's
employee orientation program. These meetings provide an opportunity for organizations
to explore the psychological and moral underpinnings of each employee.
Improving an organization's ethical culture by reducing resources to develop neutral
audits also benefits the perceived ethics of an organization's ethical culture by
encouraging interest in new employees and ensuring that existing employees participate
at the top.
OPINION
Improving an organization's ethical culture by reducing resources to develop neutral
audits also benefits the perceived ethics of an organization's ethical culture by
encouraging interest in new employees and ensuring that existing employees participate
Glossary
1. Encouraging(Alentador): giving someone support or confidence; supportive.
2. Misconduct(Mala conducta): unacceptable or improper behavior, especially by an
employee or professional person.
3. Underpinnings(Bases): a set of ideas, motives, or devices that justify or form the
basis for something
4. Meetings(Reunion): an assembly of people, especially the members of a society or
committee, for discussion or entertainment.
5. Perceived(Percibido): become aware or conscious of (something); come to realize
or understand

A NEW APPROACH TO TEACHING ETHICAL DECISION MAKING TO

ACCOUNTING STUDENTS
Accounting professors have used ethical decision-making models for many years to teach
ethics to accounting students. Traditional models rely on descriptive reasoning to analyze
alternative courses of action and select the best option, but these models do not
sufficiently take into account organizational variables, including internal policies and
practices, ethical guidelines, and the role of advocates in the organization. contribute to
empowerment.
Accounting instructors often use an ethical decision-
making model to teach ethics to accounting students.
These models provide a systematic way of thinking about
ethical issues, identifying alternatives, evaluating the
ethics of each alternative, and deciding what to do.
Traditionally, the decision models used to teach ethics to
accounting students have focused on the use of
philosophical thinking methods to analyze what should be
done. These models tend to downplay or ignore the importance of organizational culture
in decision making, including internal policies and practices, ethical guidelines, and people
in the organization who can help resolve conflicts
OPINION
I believe that teaching this type of theories or models for ethical decision-making is
something super fundamental because we students are the future of a generation and
that is something that is going to influence and impact us in a very strong way, since if
from the formative age we are not taught to make good decisions in the future when we
start working we will not know what is right or what is wrong and we would simply act
without thinking, and we would suffer the consequences, taking our co-workers with us. I
work bosses and even family, that's why I think all models are something that every good
accountant should know
Glosary
1. Guidelines: a general rule, principle, or piece of advices
2. Systematic: relating to a system, especially as opposed to a particular part.
3. Downplay: make (something) appear less important than it really is.
4. Methods: a particular form of procedure for accomplishing or approaching
something, especially a systematic or established one.
5. Analyze: examine methodically and in detail the constitution or structure of
(something, especially information), typically for purposes of explanation and
interpretation.
 FINANCIAL INFORMATION SYSTEM
The Financial Information System is an organized structure through which the information
of a company is collected as a result of its operations, using resources such as forms,
reports, books, etc. and that presented to management will allow it to make financial
decisions.
The objective of general purpose financial reporting is to provide financial information
about the reporting entity that is useful to existing investors, lenders and other creditors
and potential to make very important decisions about the provision of resources to the
entity. Those decisions lead buy, sell, or hold equity and debt instruments, and provide or
settle loans and other forms of credit.

ASSESSMENT OF SUCCESS OF FINANCIAL INFORMATION SYSTEM IN

EDUCATIONAL, HEALTH, AND MEDICAL CENTERS AFFILIATED TO
ISFAHAN UNIVERSITY OF MEDICAL SCIENCES
The financial information system is one of the subsystems of
the management information system that is very important
in health institutions. The use of the financial information
system that creates an effective and efficient flow of
information will greatly help the management in decision
making, so that it can achieve the institutional objectives
more easily. This study aims to evaluate the success of the
financial information system in Isfahan University of Medical
Sciences.
A study was conducted that showed that system quality was
positively correlated with user usage and satisfaction, while
user usage and satisfaction was positively correlated with net profit, and information
quality was positively correlated with user satisfaction. According to the results of the
study, managers should develop useful, easy-to-understand and easy-to-learn information
in order to improve users' intention to use financial information systems and their
satisfaction with the system. and easy to use. System
OPINION
I believe that the financial information system is very useful and it can be applied in
medical centers or educational centers and even more so if they are public, since being
public they do not have as much budget and they have to manage it very well, that is why
This system helps them to use the money in the most optimal way possible, thus helping
many people who need it.
I believe that the financial information system is the most important thing in any type of
institution, but in this type specifically, it is responsible for providing a service that anyone
deserves and the best that can be had.
Glosary
1. Efficient: working in a well-organized and competent way.
2. Usage: the action of using something or the fact of being used.
3. Greatly: by a considerable amount; very much.
4. System: a set of things working together as parts of a mechanism or an
interconnecting network.
5. Develop: grow or cause to grow and become more mature, advanced, or
elaborate.

EVALUATING THE IMPACT OF INFORMATION SYSTEM QUALITY ON

CONTINUANCE INTENTION TOWARD CLOUD FINANCIAL INFORMATION
SYSTEM
The computerization of financial accounting in the cloud is a product of the combination
of accounting work and information technology, a current demand for financial
information management in the new era, and a necessary means for enterprises to
improve their core competitiveness.
A sample of 289 finance facuty and staff with experience using cloud financial accounting
systems was used to test the hypotheses using Partial Least Squares . The results of the
study showed that user engagement had a significant positive impact on satisfaction with
system quality, information quality, and service quality of the cloud financial accounting
system; the system quality and service quality of the cloud financial accounting system
had a significant positive effect on user confidence; and the quality of the cloud financial
accounting system had a mediating effect on the intention to continue using the system
through satisfaction and trust. Since there is a lack of research on the antecedents and
results of user linkage to cloud financial accounting systems in the literature, especially
empirical results on the mediation relationship from the perspective of relationship
quality.
OPINION
I think that the information system in the cloud is a great idea, since it would help us a lot
with the management of information since, being in the cloud, the information would not
exist physically and it would be cheaper, since not being physical would not Warehouses
or warehouses full of papers with information that probably nobody will use again are
needed.
This study supports me with what I said before, since most of the results were more
oriented to the good of the use of the cloud.Glosary
Glosary
1. Theoretical: concerned with or involving the theory of a subject or area of study
rather than its practical application
2. Finance: the management of large amounts of money, especially by governments
or large companies
3. Antecedents: a thing or event that existed before or logically precedes another.
4. lack: the state of being without or not having enough of something.
5. linkage: the action of linking or the state of being linked.

INFLUENCE OF FINANCIAL INFORMATION SYSTEMS ON INCREASING

COMPETITIVE ADVANTAGE: EVIDENCE FROM JORDAN
The study aims to measure the influence of financial information systems (FIS) on
competitive advantage in organizations listed on the Amman Stock Exchange (ASE). To
achieve the objectives of the study, a quantitative approach is used.
The study sample adopted in this study is a self-administered questionnaire handled by a
study sample of 66 financial managers, internal auditors, information systems managers,
and department heads at ASE-listed organizations, categorized by the following advantage
variables including service efficiency, cost
flexibility, learning organization, and service
variety.
The results of the study accept the main
hypothesis that financial information systems
can increase competitive advantage within
organizations. In addition, the results show
that the variables service efficiency and
learning organization have a positive and
strong relationship with the FIS and are highly influenced by it on the one hand. On the
other hand, the variety of services has a medium relationship, while cost flexibility has a
weak and positive relationship. The study recommends focusing on training programs that
support the skills of employees in the use of financial information systems in all its forms,
in line with the continuous technological developments and activating creativity in the
organization in all its forms to achieve a competitive advantage.
OPINION
I believe that the use of information systems does give you a very large competitive advantage,
since having more information gives you a broader vision of the panorama in which you find
yourself and thus you can realize that it is the best It suits you, the only disadvantage I see is that
the more information you have the more things to analyze and it can become somewhat time
consuming and tedious.

1. Efficient: working in a well-organized and competent way.

2. Usage: the action of using something or the fact of being used.
3. Greatly: by a considerable amount; very much.
4. System: a set of things working together as parts of a mechanism or an
interconnecting network.
5. Develop: grow or cause to grow and become more mature, advanced, or
elaborate.