Principles refer to fundamental truths while values are concerned with beliefs (Klein 56). For example, people’s values influence their perceptions on the death penalty. Therefore, people may agree or disagree on the Sixth Commandment principle of “thou shall not kill.” Values are subject to interpretation, just like laws. On the other hand, ethical principles embody higher standards, especially when compared to laws. As a result, it implies that something can be legal yet unethical. Ethical behaviour, under the AICPA Code of Professional Conduct, requires accountants to follow set regulations (Klein 68).
Many people embrace and live by the “thou shall not kill” commandment, and they faithfully abide by it. While a person may oppose the killing of others, their views may change when they are protecting a family member, property, or fighting for their country. In the field of accounting, superfluous and unreasonable requirements are subjective (Klein 109). Accounting ethics are comparable to the thou shall not kill commandment
The sixth commandment prohibits the killing of humans, irrespective of the reason. Killing is permitted in some cases. For example, one can kill as an act of self-defense or during a war. The duty of armed police and armed officers is to protect lives; therefore, in the course of their duties, they can find themselves in situations where they have to kill some individuals who disobey the law. Indeed, it is relatively difficult to modernize the “thou shall not kill” commandment and still be able to fulfil the day-to-day police and government functions.
Work Cited
Klein, Gordon. Ethics in Accounting: A Decision-Making Approach. Chicago: Rutledge, 2015. Print.
