Studying Four IMA Ethical Standards
Accounting principle of competence intends to promote quality and thoroughness of information presented to the stakeholders. The principle of competence can also be united with independence as a way to ensure that an accountant is an expert and a professional acting out of own individual judgments. It should be further noted, that this principle is one of the basics in the system of education, as students are on their way to professionalism and must strike for competence in order to receive quality education and become professionals. Even though team work is an important part of academic experience to promote communicative and leadership skills, it is important to have own independent opinion one can rely on and stand up for. It is important not only to have a quality theoretical base, but also to form own independent opinion about issues to become an independent individual, who leads and is not led. Adherence to the principle of competence followed by independence allows me to develop own professional qualities, know well the material and still be able to stand up for own opinion, as I know that I am acting ethically and my opinion is based on relevant information.
While many believe that integrity and individual ethics are formed in early childhood experience, education still conveys a perspective and is essentially based on this principle. Integrity requires both looking beyond own self interest and strong adherence to the principle on which the decision is based. It is important to understand own role in the system of education and take responsibility for own choices and actions. Being a member of an academic community, a student must realize that reputation of organization is dependent on his actions and his performance. When it comes to speaking about direct practice, the principle sustains trust of students in quality education with equal opportunities where there is no place for cheating. As such, if an individual cheats acting out of own self interest and ignoring the rules, he or she undermines the principle of trust on which the academic community is based. Adherence to the principle of each and every student allows sustaining confidence and belief that I am treated equally and at the same time provide opportunities for professional development in the future.
Related Tags: skills, integrity, competence, standarts
Jennifer Burns is a professional freelance academic writer at Custom-Writing.org, online writing service. Jennifer specializes in essay proofreading and PhD coursework writing.
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