Assignment First

  本篇論文代筆價錢-會計的職業道德講了現實世界的需求和會計的職業價值之間可能存在衝突。要求會計人員在不違背職業道德的前提下,達到一定的專業水平。他們必須保持專業精神,運用判斷力維持角色,以免採取不道德的步驟,令他們失去公衆的信任和信心。本篇論文代筆價錢文章由加拿大第一論文 Assignment First輔導網整理,供大家參考閱讀。

  Dilemma that questions its legitimacy

  There can be conflicts between demands of the real world and professional values of an accountant. The accountants are expected to maintain certain level of professionalism by fulfilling the demands by not compromising the ethics. They have to maintain professionalism by exercising judgment sense to maintain roles so that unethical steps are not undertaken which may lead them to lose public trust and confidence.

  But difficult situations and challenges in accounts put compelling pressure on accountants. The burden of regulation, commercial pressure and ethics are the major reasons for the conflicts. Every organization has certain financial targets to be accomplished and situations may occur in which the professional accountants are pressurized to fulfil them. Hence the financial reporting rules and accounting ethics are compromised at times. This leads to great tensions at times. For instance, the professional accounts may be required to choose different accounting methods or account for high inventories as required by the company. These actions may not comply with what a professional feels personally and the accounting standards and ethics he follows.


  As analyzed in the paper, there are various roles, structures and characteristics that make accountancy legitimate but due to the increasing complexity of the society and its business activities, accounting has developed as a skill without a theoretical base. Thus when technological advances and globalization happened, many of the loopholes of accountancy were exploited which in turn raises questions about its legitimacy. Therefore, a rising interest has been shown in developing an in-depth theoretical knowledge base in the field of accounting so that it meets its purpose.

  No doubt the conceptual framework has been instrumental in providing the accountants the basic fundamentals of accounting which in turn making their requirements legitimate. However, the shortcoming of the framework is its inconsistency which leads to difference in interpretation and views, as for an instance, the concept of true and fair view has been largely neglected in the framework, thus making a loophole. Further, the need of accountancy depends on the users, which in turn is dependent on the constant changes in the society and the environment. Hence, though role and structures are making it important in present scenario, there needs to strengthen its characteristics further so as to make it more legitimate in current complex environment.