Question : Question
Even though professional-client relationships not necessarily : 9940
Even though professional-client relationships are not necessarily of a personal nature, read the AICPA's Code of Professional Conduct regarding the principle of independence and prohibited relationships between accountant and client to understand that certain relationships may recreate a conflict of interest, in reality or in appearance. This real or apparent conflict of interest harms the public accountant's independence and objectivity in the eyes of the public.
Answer the following questions:
Discuss why congeniality, appearance, and traits of character may be considered more important in hiring accounting staff than technical skills and training.
Discuss how personal relationships among employees may affect employee morale, job performance, and equity within a firm.
Discuss how a personal relationship between an accountant and a member of a client's personnel may affect an accountant's objectivity and impartiality.
Describe a situation in which the utilitarian theory of ethical decision making would come into play in reference to a human resource issue, where the theory of rights would come into play, and where the justice theory would come into play.