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Unethical Behavior in a Workplace

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The nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor's reporting
The role of accountants is critical to society. Accountants serve as financial reporters and intermediaries in the capital markets and owe their primary obligation to the public interest. The information they provide is crucial in aiding managers, investors and others in making critical economic decisions. Accordingly, ethical improprieties by accountants can be detrimental to society, resulting in distrust by the public and disruption of efficient capital market operations
Unethical behavior in the workplace can be defined as any action that does not conform with the standards of conduct established by the organization. Unethical behavior can occur in the relationships between employees, in the way an employee goes about his business or how he uses company resources. Unethical behavior can even break the law in some situations.
Inappropriate Computer Use -Employees may use company computers to engage in unethical behavior. For example, an employee who is not permitted to use the Internet for personal reasons commits an unethical act by shopping online while at work. Random Internet surfing takes away from the time she spends on work-related activities. Employees sometimes use company email to spread inappropriate websites or videos to co-workers, some of which could be deemed offensive by the recipients.
Time Misuse-Unethical behavior can include "stealing" time from the company, as the company is compensating employees and receiving no productivity in return. In addition to time spent on aimless Internet surfing, time misuse can consist of extending breaks beyond the allotted time, congregating around the water cooler or engaging in lengthy gossip sessions during working time, falsifying time sheets, coming into work late or leaving early and running personal errands while traveling on company business.
Sexual Harassment and Bullying-An employee could commit unethical behavior by sexually harassing co-workers. This could involve making lewd comments, touching inappropriately or making unwanted sexual advances. Bullying typically involves attempting to intimidate a co-worker by making demeaning comments about him, spreading gossip or even making verbal or physical threats. In general, a bully attempts to make the workplace as uncomfortable as possible for a co-worker. In some cases, ongoing bullying can escalate into violence in the workplace

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