ACCA Foundations in Professionalism module 概念综述Word格式文档下载.docx

1、Section 2 also briefly explains the origin and development of accounting as a profession; it identifies the professional and regulatory bodies relevant to accountancy and their purposes; and it explains the principle of acting in the public interest.The rest of the module contains the following four

2、 broad themes:Law and regulation （Section 3）Professional ethics （Section 4）Personal effectiveness （Section 5）Personal values （Section 6）THE PROFESSIONAL AND ETHICAL BEHAVIOUR DECISION FILTERThe first level of the filter is about understanding how to comply with the law in all areas where the account

3、ant works. This means ensuring that nothing is done that is illegal or contravenes any regulations, and making sure that all legal requirements are complied with. Legal obligations include preventing theft, fraud, bribery, corruption and money laundering. They also involve complying with data protec

4、tion, security, health and safety, record keeping, financial reporting, audit and filing requirements.As a professional it is not enough to behave in accordance with law alone. Many of the decisions that must be made may not be affected by the law or regulation, so how should the accountant act in t

5、hese situations?If the law or accounting regulation is silent or unclear, the behaviour of the accountant should be guided by a professional code of conduct. The relevant code of conduct will be based on compliance with the following fundamental ethical principles:IntegrityObjectivityProfessional co

6、mpetence and due careConfidentialityProfessional behaviourThese fundamental principles are embedded into the ACCA Code of Ethics and Conduct, and should act as a framework to guide your actions and decisions at work.Acting within the law,and behaving in accordance with these fundamental professional

7、 ethics, you may encounter situations when a further choice exists.Figure 1: Professional behaviour decision filterOnce behaviour complies fully with the law and is consistent with fundamental principles of professional behaviour, further choices are still available, but the scope becomes much narro

8、wer. For example there may be a choice to do something in one way or another, such as how to communicate with someone, or whether to act immediately or delay a decision. The choices that you make at this level of the filter require you to consider your personal values and use your own individual jud

9、gement.This is where your personal ethical values come in.The figure oppositecan also be presented as a simple flow chart to guide your decision-making.The decision flowchart below is a systematic way of thinking about how you act and behave at work and the sequence in which you, as a professional,

10、should normally filter your decisions.Figure 2: Flowchart of the professional and ethical decision-making processThe Foundations in Professionalism module will help you put this decision-making filter into practice. Now complete this quick quiz to test your current understanding.2.1 WHAT IS A PROFES

11、SIONAL?There are many different definitions of a professional. Relevant factors include academic qualifications, specialist knowledge, heightened ethical standards, and others. However, a professional is someone who has knowledge and expertise which are recognised and valued by society. Doctors, law

12、yers and accountants are commonly thought of as professionals.They have trained in their fields to develop the highest levels of specialist skills and knowledge. They aretrusted and respected by the public and their peers. Professionals are expected to behave at work in accordance with minimum stand

13、ards, often set out in professional and ethical codes of conduct.A professional has a duty to their employer, clients, colleagues and themselves, but should always put the public interest above all, in guiding their behaviour and decision-making at work.Becoming a professional involves passing exami

14、nations, gaining relevant experience and updating knowledge periodically. It also involves developing the attitudes of a professional and behaving in a way that their profession demands and society expects.Professionals are required to know what they can and cannot do, they must decide on the right

15、course of action and they must carry out their work to the best of their ability.The concept of professionalism is summarised by the following unattributed quote,Its not the job you do its how you do the jobProfessionalism concerns how you conduct yourself, behave, are perceived by others, and wheth

16、er you are technically competent at work.The key attribute of a professional is to exhibit a sense of trustworthiness. This provides the client or employer and the public with the assurance that the professional will always perform to a consistently high standard, and do what is expected of them.2.2

17、CHARACTERISTICS OF A PROFESSIONTheoretical knowledge:Professionals are assumed to have extensive theoretical knowledge and skills, and the ability to apply these in practice.Professional association:Professional bodies are intended to enhance the status of their members. They have carefully controll

18、ed entrance requirements, including work-based practical experience, and being able to demonstrate good character.Extensive period of education:Passing a number of examinations and demonstrating a technical knowledge of their subject.Continuing professional development （CPD）:The updating and develop

19、ment of knowledge and skills is essential.Licensed practitioners:Professions seek to establish a register of membership. This provides recognition for the professional, but also helps to protect the public.Work autonomy:Professionals should retain control of their performance at work through the ski

20、lls they possess, which may be unique within the organisation.Code of professional conduct or ethics:Professional bodies usually have codes of conduct or ethics for their members, and disciplinary procedures for those who infringe the ethical code.Self-regulation:Professional bodies usually benefit

21、from a measure of self-regulation and independence from government although this may vary.High status and rewards:Successful professions achieve high status, public prestige and rewards for their members.Mobility:The skills, knowledge and authority of a professional belong to the professional, and n

22、ot the organisation for which they work. Professionals are therefore occupationally mobile.2.3PROFESSIONALISM AND YOU AS A TRAINEE ACCOUNTANTAs a trainee working within a profession, you will not be able to display all of thebadgesof a professional. However, in order to be accepted into a profession

23、al body, you will need to be able to demonstrateprofessionalism, as well as gain theoretical knowledge and practical experience.Professionalism involves the following:Carrying out your responsibilities to the best of your abilityKeeping your skills and knowledge up to dateThinking about the impact o

24、f what you do, or fail to doBehaving honestly and with integrityMeeting your deadlinesTreating clients, managers, colleagues and other employees with respectTo achieve these things you should:Study effectively and revise thoroughly for your examinationsPractise what you learn at workTake pride in yo

25、ur work and enjoy doing something wellLearn from your mistakes and continuously improveKnow your limitations and act accordinglyRecognise that there is always more to learn than you already know2.5 THE ACCOUNTANCY PROFESSION TODAYGlobally the accountancy profession continues to flourish with more pe

26、ople training to become accountants.The development and growth in popularity of accounting as a profession continues today, despite its reputation being damaged by the corporate scandals of the early part of the 21st century. With the demise of companies like Enron, Worldcom, Parmalat and more recen

27、tly Lehman Brothers, the role of accountants in providing a true and fair view of the performance and position of these companies has often been brought into question.The profession has had to become even more vigilant and responsible for the behaviour and reputation of its members. Through its education and training programmes, it has had to ensure that professional accountants develop a greater ethical and responsible attitude to their work. ACCA and other professional bodies recognise their members duty to act in the public interest, as well as the inter