What is ethics? Ethics are an individual's set of beliefs and values ​​that he or she applies to circumstances related to morality. To act “ethically,” an individual must demonstrate integrity by doing what they believe is right. When working within a professional body, an individual will be subject to circumstances in which personal ethics will come into play. The accounting profession is no different since ethical questions arise as part of any day's work. work and can affect the way an individual or business conducts its business. These issues can vary greatly in practice, from selecting new clients to the rates at which those clients will be charged. These ethical questions are regularly raised in the workplace and each employee will react to them differently. The different reactions will depend on the morality of each individual or the own “ethics” of each employee. As each employee has their own set of values, companies need to be mindful that some of their employees may have more “flexible” morals than others. This “flexible” morality can lead to corruption and manipulation in the workplace and pose serious problems for businesses. As a result, all major professional accounting bodies have begun to reintroduce mandatory ethics education courses to their employees. In addition, a “Professional Ethics Guide” has been published. It contains a number of different principles intended to govern the behavior of accountants and also to identify and reduce the greatest areas of risk when it comes to unethical behavior. How can a person form their set of moral values? Ethical programming has been excluded from the professional accounting curriculum due to the argument of whether or not ethics is...... middle of paper ...... thinking over a long period of time time. So while it is almost impossible to change a person's morals, they can be guided throughout their employment for the benefit of the company. In today's business environment, it has become essential for accountants to have a basic understanding of business ethics. Having guidelines in place gives accountants a relatively consistent method of approaching the ethical situation (based on interpretation). Simply having a course dedicated to ethics shows accounting students that this is an issue that is an important part of training and will at least give them a chance to address their own morality . Additionally, teaching morality also gives the company a certain level of deniability when it comes to scandals or unethical behavior.ReferencesCan ethics be taught? By Archie CarrolCan ethics be taught? By Manuel Velasquez