Morality and Professionalism
The article presents completely two conflicting arguments to be the basis of morality in accounting field and by a greater extent, any other field where professionalism, productivity and ethics are absolutely imperative.
In the first argument, the article asserts that for any American public accountant to exhibit high levels of professional competence, they have to follow the strict rules and codes of conducts as outlined by the American Institute of Certified Public Accountants to the latter. The rules further go on to outline that each and every professional must commit to a professional development, learning and improvement program that will ensure they make progressive growth in their profession.
The bible however argues that standards and morals are set by and belongs to God and are meant for doctrine, correction, reproof, instruction and righteousness. However, deontology which studies what is morally obligatory and permissible argues that the duties we perform are mainly driven by standards and it is an individual's duty to adhere to the set standards.
I hold the view that every individual with sound has the ability to decide on whether to do right or wrong. The mind is a very important tool on how an individual upholds unquestionable moral conduct and absolute professionalism in his place of work. As a matter of fact, nobody needs to be given a list of rules and professional code of conduct for him to perform at his/her place of work.
In spite of the Ten Commandments and uncountable laws in the bible, God has given man the free will to choose what is wrong or right based on his discretion. "Whenever morality is based on theology, whenever the right is made dependent on divine authority, unjust, infamous things can be justified and established."(Fuerbach, 1972). Nobody requires religion or a set of rules to distinguish right from wrong or moral from immoral unless they lack empathy.