Ethical Rights in the Perspective of Accountants and Auditors

please prepare a response post to the following post:

Question 1

From the perspective of accountants and auditors, I think that ethical rights are the conditions that make a work environment conducive for accountants to work competently while obligations refer to the particular ways that auditors are expected to serve and protect the public’s interests.

For starters, concerning obligations, accountants are trusted implicitly by the public and as a result, they are indebted to uphold this public trust. As such, some of the ways that they can uphold this public trust include serving with integrity, objectivity, confidentiality, professional competence, and professional behavior.

Secondly, regarding ethical rights, I think accountants cannot perform their obligations (upholding the five core principles mentioned above) if their positions are influenced to protect their employees' or clients’ interests.

Lastly, while accountants and auditors are held to a high ethical standard, they also have a right to be trusted. In other words, it is good practice to give accountants and auditors the benefit of doubt whenever errors occur in reporting, analysis, and capital expenditures. In other words, accountants and auditors can error because they are human, and should, therefore, not always be thought of as being corrupt or manipulative.

Question 2
I think that the ethical principle to ‘praise the good’ is an effective way to foster ethical behavior but ‘ignoring the bad’ is not.

I believe praising the good is effective because you cannot teach a person something effectively by telling them that they are wrong. Appreciation is a far more effective motivation tool than scolding because people are always looking to feel important, and will, therefore, uphold the behavior that makes them feel valued and respected. Secondly, by genuinely praising the good that a person does, he or she will want to live up to the high standard that you have set for them.
On the other hand, ignoring the bad is not a good way to foster ethical behavior because failing to mention something means that there will be a breakdown of communication. Since communication is the best way to gain common ground about what is considered ethical behavior in the workplace, I believe that people should be called out for their mistakes.

However, ‘calling attention to the bad’ should be done indirectly, to avoid wounding a person’s precious pride and arouse their resentment. Instead, calling attention to people’s mistakes should be done persuasively to gain the other person’s cooperation in behavior change. Subtle correction will work better than ignoring or scolding because “a man convinced against his will is of the same opinion.” Therefore, mistakes should be called out, but in the form of a suggestion and not a demand.