An individual’s ethics is influenced by many factors. As a result, everyone’s ethical reasoning differs. Companies and organizations create internal rules or codes of conducts to ensure consistent ethical behavior throughout the organization. The code of conduct outlines the expected employee behavior and potential consequences when violated. For accounting firms, the internal code of conduct is based on the expected professional conduct outlined by the American Institute of Certified Public Accountants (AICPA) Professional Code of Conduct.

You decide to open an accounting firm that specializes in clients with global operations. Many accounting firms have created their professional code of conduct. Through research, locate at least 3 published codes of conduct. Then, write your firm’s professional code of conduct that includes the following:

How professionals in your organization approach culture and diversity issues
Expectation for ethical behavior and procedures that should be followed
Employee responsibilities if an ethical or legal breach of the code has occurred
Legal implications of the implemented code
Disciplinary actions for breach of the code

https://pub.aicpa.org/codeofconduct/Ethics.aspx

 

Sample solution

Dante Alighieri played a critical role in the literature world through his poem Divine Comedy that was written in the 14th century. The poem contains Inferno, Purgatorio, and Paradiso. The Inferno is a description of the nine circles of torment that are found on the earth. It depicts the realms of the people that have gone against the spiritual values and who, instead, have chosen bestial appetite, violence, or fraud and malice. The nine circles of hell are limbo, lust, gluttony, greed and wrath. Others are heresy, violence, fraud, and treachery. The purpose of this paper is to examine the Dante’s Inferno in the perspective of its portrayal of God’s image and the justification of hell. 

In this epic poem, God is portrayed as a super being guilty of multiple weaknesses including being egotistic, unjust, and hypocritical. Dante, in this poem, depicts God as being more human than divine by challenging God’s omnipotence. Additionally, the manner in which Dante describes Hell is in full contradiction to the morals of God as written in the Bible. When god arranges Hell to flatter Himself, He commits egotism, a sin that is common among human beings (Cheney, 2016). The weakness is depicted in Limbo and on the Gate of Hell where, for instance, God sends those who do not worship Him to Hell. This implies that failure to worship Him is a sin.

God is also depicted as lacking justice in His actions thus removing the godly image. The injustice is portrayed by the manner in which the sodomites and opportunists are treated. The opportunists are subjected to banner chasing in their lives after death followed by being stung by insects and maggots. They are known to having done neither good nor bad during their lifetimes and, therefore, justice could have demanded that they be granted a neutral punishment having lived a neutral life. The sodomites are also punished unfairly by God when Brunetto Lattini is condemned to hell despite being a good leader (Babor, T. F., McGovern, T., & Robaina, K. (2017). While he commited sodomy, God chooses to ignore all the other good deeds that Brunetto did.

Finally, God is also portrayed as being hypocritical in His actions, a sin that further diminishes His godliness and makes Him more human. A case in point is when God condemns the sin of egotism and goes ahead to commit it repeatedly. Proverbs 29:23 states that “arrogance will bring your downfall, but if you are humble, you will be respected.” When Slattery condemns Dante’s human state as being weak, doubtful, and limited, he is proving God’s hypocrisy because He is also human (Verdicchio, 2015). The actions of God in Hell as portrayed by Dante are inconsistent with the Biblical literature. Both Dante and God are prone to making mistakes, something common among human beings thus making God more human.

To wrap it up, Dante portrays God is more human since He commits the same sins that humans commit: egotism, hypocrisy, and injustice. Hell is justified as being a destination for victims of the mistakes committed by God. The Hell is presented as being a totally different place as compared to what is written about it in the Bible. As a result, reading through the text gives an image of God who is prone to the very mistakes common to humans thus ripping Him off His lofty status of divine and, instead, making Him a mere human. Whether or not Dante did it intentionally is subject to debate but one thing is clear in the poem: the misconstrued notion of God is revealed to future generations.

 

References

Babor, T. F., McGovern, T., & Robaina, K. (2017). Dante’s inferno: Seven deadly sins in scientific publishing and how to avoid them. Addiction Science: A Guide for the Perplexed, 267.

Cheney, L. D. G. (2016). Illustrations for Dante’s Inferno: A Comparative Study of Sandro Botticelli, Giovanni Stradano, and Federico Zuccaro. Cultural and Religious Studies4(8), 487.

Verdicchio, M. (2015). Irony and Desire in Dante’s” Inferno” 27. Italica, 285-297.

Sample Answer

Sample Answer

 

Title: Professional Code of Conduct for Global Accounting Firm

Introduction:
As an accounting firm specializing in clients with global operations, our professional code of conduct is essential to ensure consistent ethical behavior and uphold the highest standards of professionalism. This code of conduct outlines our expectations for employees’ ethical behavior, procedures to be followed, and consequences in the event of a breach. It also highlights our approach to culture and diversity issues, recognizing their significance in today’s interconnected world.

Approach to Culture and Diversity Issues:

We value and respect cultural diversity, treating all individuals with fairness, dignity, and respect.
We foster an inclusive and supportive work environment, free from discrimination, harassment, or bias based on race, color, ethnicity, gender, sexual orientation, religion, or any other protected characteristic.
We promote cultural awareness and sensitivity by encouraging open dialogue, learning from different perspectives, and embracing diversity as a source of strength.

Expectations for Ethical Behavior and Procedures:

Integrity: All professionals within our organization are expected to act with honesty, transparency, and in accordance with applicable laws and regulations.
Confidentiality: Employees must maintain the confidentiality of client information and use it solely for legitimate business purposes.
Objectivity: Our professionals should exercise professional judgment without bias or conflicts of interest that may compromise their independence.
Professional Competence: Employees must continually enhance their professional knowledge and skills to provide high-quality services to clients.

Employee Responsibilities in the Event of an Ethical or Legal Breach:

Immediate Reporting: Employees have a duty to promptly report any suspected or actual breach of our code of conduct to their immediate supervisor or the designated ethics officer.
Cooperation in Investigations: Employees should fully cooperate with any internal or external investigations related to ethical or legal breaches.
Non-Retaliation: We strictly prohibit any form of retaliation against individuals who report suspected breaches in good faith.

Legal Implications:

Our code of conduct aligns with applicable laws and regulations governing the accounting profession in each jurisdiction we operate.
Violation of our code of conduct may result in legal consequences, including disciplinary actions and potential civil or criminal liabilities.

Disciplinary Actions for Breach of the Code:

Disciplinary measures will be taken consistently and proportionately with the severity of the breach.
Depending on the nature of the violation, disciplinary actions may include verbal or written warnings, probation, suspension, termination, or legal action if warranted.
The decision regarding disciplinary actions will be made by a designated committee following a fair and thorough investigation.

Conclusion:
Our professional code of conduct serves as a guiding framework for ethical behavior within our global accounting firm. It reflects our commitment to upholding the highest standards of professionalism, promoting cultural diversity and inclusion, and maintaining the trust and confidence of our clients. By adhering to this code, we ensure that our employees act ethically, preserve confidentiality, exercise professional judgment, and continuously enhance their skills to provide exceptional services to our clients.

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