美国大学申请文书：道德领导力
美国大学申请文书：道德领导力
根据英国特许注册会计师协会(Association of Chartered certified accounts, 2011)的报告，道德领导力是公司最重要的资产。有人建议，公司的最高管理层需要为追随者树立榜样，这样他们才能按照道德原则行事。2008年金融危机之后，各经济体一直在艰难挣扎，努力恢复到以前的地位。银行业的监管受到了冲击，而这些监管是为了经济的最佳利益而设计的。无论企业的经营活动如何被规范，决策仍将由在公司工作的个人来做。如果他们不遵守任何道德标准，他们永远不会将法规与公司的最大利益相结合(吉利斯，2014)。今天，道德规范已经取代了会计职业的实践。为了提高这一职业的职业合法性，重要的是将伦理原则与会计原则相结合。当决策基于伦理和非伦理标准时，就会产生差异。
美国大学申请文书：道德领导力
最终，个人(最高管理层)将始终负责做出决定，他们需要为公众的最大利益而行动。监管机构的监测和有效的规章制度需要同时进行，以取得最佳效果。伦理行为在设计这一过程中起着至关重要的作用。特许注册帐户协会进一步讨论了企业需要根据道德标准和原则优先考虑其流程。高级职员的招聘需要基于强大的财务技能和基于道德的个人决策(Neu和Green, 2006)。Gillis(2014)评论说，今天感兴趣的问题是关于未来的商人以及他们将如何在日常运营中使用道德规范。当前会计专业的教学方法是否足够?他们是否专注于道德决策?道德能来自父母的教育吗?商学院在这种情况下扮演了什么角色?这些问题在会计行业中都有着重要的地位。
美国大学申请文书：道德领导力
According to the reports of Association of Chartered certified accounts (2011), ethical leadership is the most important asset of the company. It was advised that the top management of the company needs to set an example for the followers so they can act in accordance with the ethical principles. After the financial crisis of 2008 economies have struggled and strived hard to come back on their prior positions. Regulations in the banking sector have been impacted and these regulations were designed in the best interest of the economy. No matter how business activities are regulated, decision making will still be done by the individuals working in the company. If they are not following any ethical standards they will never integrate regulations with the best interest of the company (Gillis, 2014). Today ethics has taken over the practices of accounting profession. For increasing the professional legitimacy of this profession it is important that ethical principles are integrated with accounting principles. Difference can be created when decision making is based on ethical and non ethical standards.
美国大学申请文书：道德领导力
Individuals (top management) will always be responsible for taking the decisions in the end and they need to act in the best interest of public. Monitoring of the regulatory bodies and effective regulations need to work simultaneously for achieving best results. Ethical behavior plays a vital role in designing this process. Association of chartered certified accounts discussed further that businesses need to prioritize their processes with ethical standards and principles. Recruitment of senior staff needs to be based on strong financial skills and decision making of the individual based on ethical grounds (Neu and Green, 2006). Gillis (2014) commented that the question of interest today is about the future businessmen and how they will use ethics in their daily operations. Is current methodology for teaching accounting students enough? Are they focused on making ethical decision making? Can ethics come from parental education? And what is the role of business schools in this situation? All these questions have a serious standing in accounting profession.
