Highlights
The purpose of this assessment is to evaluate the perceptions of ethics in accounting.
Ethics represents the fundamental principles that guide right from wrong in human conduct. Ethics is at the core of everyday life and being ethical is a part of what defines us as human beings (The Ethics Center, 2017). Ethics and values are closely associated concepts and maybe perhaps used synonymously. Values (morals) provide the principles or beliefs by which we make ethical decisions. Hence, values are a precondition of ethical behavior which provides a framework that supports sound choices. When people internalize values and live by them, ethics becomes a way of life.
Reflective writing is meant to encourage the student to reveal personal thoughts about the experiences in relation to the content that they learn in the course. This is the key to life-long learning, growth and meaningful change.
Requirements:(ACCT2217)
Step One - Auto-photography
"Vision is the art of seeing what is invisible to others" (Jonathan Swift)
"In this respect, vision is not just seeing, it is not just 'sight.' Instead, vision is insight. It is the ability to see something that only you can see, something that others do not see. It is something you see in your mind's eye, something that exists in your imagination, something that is within yourself. Vision is made real through creative work and can be expressed through photography” (Alain Briot).
You are required to take a photograph (JUST ONE) using a camera, mobile phone or a tablet that reflects “Ethics in Accounting” as per one of the principles of Codes of Ethics for Professional Accountants (CEPA) as discussed during the lecturers (chapter five of the recommended textbook) The fundamental principles in CEPA are: public interest; integrity; objectivity: professional competence; due care; confidentiality; and professional behavior.
Step Two - Reflective Writing (ACCT2217)
'We do not learn from experience...we learn from reflecting on experience.'
John Dewey
A self- reflective essay is considered to be the primary determinant of self-knowledge (Sedikides and Skowronski 1995). The visuals (photographs) can be analyzed in terms of what is both present and absent (Warren and Parker, 2009).
You are required to justify how and why you photograph reflect the ethical principle that you have chosen.
Accordingly, you are required to write a self-reflective essay of 500 words justifying as per your own personal values and beliefs (which are absent from your photograph) why the ethical principle that you have chosen is important. In other words, you are required to give a voice to the photo (photo-voice- Warren and Parker, 2009) integrating your personal values (maximum three) such as: honesty, loyalty, fairness, caring, respect, promise-keeping, excellence, respect for others, responsible citizenship and accountability etc. (page 78 of the recommended textbook). Refer the following diagram (page 6 of the recommended textbook)
Further, you are required to briefly discuss how ethics in accounting can help in your future learning and/or career.
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