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Kamis, 10 Januari 2008

Re: {Brainstormers -CA} ethics Rejoindet

Dear Mr Ramchandran,
                               Best practices is good for the profession. How the World Com and Eneron came up? It is very important . This reminds me a story of Mr S K Bhattacharya ( A Chartered Accountant ) who delivered a lecture of MAOCARO in 1975 At Ahmedabad . He just asked himself only one question opened to all present. That was a question Why would we require such a provision like MAOCARO Separate reporting? All the questions in MAOCARO is inherent in profession only.He also told to present gatherings a blunt announcement " Even if C A Institute takes a way his degree he would not mind on this comment? This was a courage, ethical, moral high standard a real gem of our profession.Where is he?
I salute his courage , ethical and moral high standards he has/ had.
Hats off to Mr S K Bhattacharya.
C A Shah D J
USA


Ramachandran Mahadevan <ramachandran_ca@yahoo.co.in> wrote:

Accountants need to address their own pressing ethical
issues before a study framework on ethics will be seen
as relevant. The first issue is: for whose benefit are
financial reports prepared? The International
Accounting Standards Board assumes that the user is
the person who wishes to trade in but not hold the
shares of an entity. But is that really all
accountancy is about?

The second key question is about how accountants add
value. Most in the profession think that is in getting
round the rules of taxation. But is such an antisocial
activity really what a profession should aspire to?
These questions arise out of a shift in thinking about
the notion of "stewardship", which should be at the
core of accounting. Over the past two decades
stewardship has changed from meaning accountability to
society to the point that management is seen as
responsible only to investors. The accounting
profession has responded by reframing its position on
audit accountability so that no notice is taken of
wider social obligations.

It is this reduced horizon of accountability that has
done the profession and the public a disservice by
sidelining the ethical framework and independence that
were once hallmarks of audit and accountancy services.
Until accountants realise that in taking this position
they undermine not only themselves but also public
trust in business, they will remain in the moral maze.
Right now they do not have the vision or leadership to
break out of this race to the bottom. No amount of
training will overcome that.

Richard Murphy
Dennis Howlett
Downham Market,
PE38 9LJ, UK
Copyright The Financial Times Limited 2008

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