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What is Professional Behavior

Chapter 10
Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
The respectful and courteous conduct, honoring the ethical codes of a company and values of human life. Even though a company lacks an ethical code, there is an inside ethical human code towards respect, tolerance, patience, teamwork, showing compassion for others, being supportive to everyone and team building within the company. But also, it must encompass the responsibility of developing personal skills to favor the success of the company, delivering excellent services to peers and clients, having an innovative spirit to find correct solutions to any problems, wisely using the resources towards the targets of the company, providing direction to others when it is required, etc.
Published in Chapter:
External Auditors Discover Management Breach of Trust: Evidence From Mexico
Flory A. Dieck-Assad (Tecnologico de Monterrey, Mexico)
Copyright: © 2023 |Pages: 17
DOI: 10.4018/978-1-6684-7293-4.ch010
Abstract
The importance of ethics in the accounting discipline has increased in recent years. A Mexican company reported a slower profit growth than expected, hiring external auditors to research the reasons behind this economic growth slowdown of a profitable company. This empirical research is the key for the success of any newly born firm (especially for small and medium sized firms), to establish the safeguards to avoid corruption and fraud, offering awareness to those eager to grow in the business environment. The firm needed an integral revision of the company's finances and operations to discover the role of the persons involved in the creation of the fake invoices and to enforce the needed safeguards to avoid recurrent breaches of trust. External auditors prove to be an important tool to provide a fresh perspective about the breach of trust in the accounting professional ethical code and its criminal implications.
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Chapter 11
Importance of Ethics and Education to Understand the Audit Mission
A series of actions deemed acceptable in the workplace. These methods of interaction are dictated by concepts like courtesy, civility and good taste. Professionalism is specific to the industry's business inhabits, the state where a corporation resides and the people that staff its operations.
Published in Chapter: Importance of Ethics and Education to Understand the Audit Mission; From: Management Accounting Standards for Sustainable Business Practices
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