• Internal Code :
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  • University : RMIT University
  • Subject Name : Accounting and Finance

Visual and Self-Reflective Essay

image shows integrity as the most important principle of the code of ethics

As an aspiring accountant, I make continuous efforts to develop and train myself for my future roles and responsibilities as an accounting of professional. I have started placing a lot of importance on continuous learning, discipline and organization. In order to prepare myself for my career and aspiration I keep my belongings- clothes, books, stationery etc. in an organized way. I practice a strict daily routine which includes time for relaxation, exercise, meditation on a regular basis apart from the time sent on studies and regular chores. Apart from making myself more disciplined, organized and capable of time management, I am also trying to follow the principles of code of ethics for professional accountants such as integrity, objectivity, professional competence, confidentiality etc. In my opinion, integrity is the most important principle of the code of ethics, because it defines the ability of a person to distinguish between right and wrong (Huberts, 2018).

I have observed from my personal and professional experiences that an honest person is able to build a solid reputation for themselves and are respected by everyone. When I was in mid school-, I always wondered that whether the beliefs such as “honesty is the best policy” really hold good in today’s world which is full of selfish, self-oriented, and dishonest people. However, as I grew up and the horizon of my observations and thoughts broadened. I observed at several occasions, that honest people where one ones who where most trusted by others. I always wondered that what some people do so that they are loved, trusted and respected by everyone including their competitors.

I have also noticed that being liked and respected by everyone; they are able to make good progress in the career paths as they are considered as highly reliable by everyone, including their employees and clients. I later realized after a couple of observations and incidents that these people do what they say, they do not make false promises and always speak out the truth even if it is in their personal benefit to lie. As these people “walk the talk”, there are no differences between their actions and words. This makes them standout as the most reliable people in the eyes of others. I personally think that winning the trust and confidence of their clients, can have a major impact on the professional success of any accountant, as they will be able to maintain existing clients and the positive word of mouth about them will help them attract more clients in the form of referrals (Vitez 2019).

There is another important reason behind my belief that “integrity” is the most important principle. I believe that a person with integrity is able to develop a strong personality and confidence because deep inside themselves they know that they are doing the right thing and need no reassurances from others. I have also observed from my life experiences that integrity allows a person to have courage, which also makes them better leaders( Stallard 2016). I personally believe that a professional who does not follow integrity will not be able to remain successful in the long run, as their false promises, words and wrong actions are ultimately revealed.


L. W. J. C. Huberts (2018) Integrity: What it is and Why it is Important, Public Integrity, 20:sup1, S18-S32, , viewed 21 May 2020, <https://www.tandfonline.com/doi/full/10.1080/10999922.2018.1477404?src=recsys

Stallard M . 2016. Leading with Character: Integrity, Michael Lee Stallard, viewed 21 May 2020, < https://www.michaelleestallard.com/leading-with-character-integrity>

Vitez O. 2019. Ethics in the Accounting Profession, viewed 21 May 2020, https://smallbusiness.chron.com/ethics-accounting-profession-3738.html

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