Name: ATULEGWU E.

C DAVID
Matric No: 13AK015051
Program: Policy and Strategic Studies
Course: PAD 412
Write

the

two

types

accountability perspectives

INTRODUCTION:
1

of

ethical

In ethics, one can make a distinction between two different approaches. The
first is descriptive. The ethicist tries to understand how ethical decisions and
moral behavior figure in daily life, and questions true and false, fair and
unfair explanations from this kind of understanding.
Administrative ethics can be referred to as a form of self-accountability or an
inner check on public administration (Rosenbloom and Kravchus, 2005).
Ethics involves issues fundamental to practical decision making. Wood row
(2000) sees ethics as the systematic study of conduct based on moral
principles, reflective choices and standards of right and wrong conduct.
Ethical practices enhance productivity in the society for when ethical
standards are adhered to, there is stability and enhanced performance the
second is prescriptive. Here one maintains the idea that the qualities and
characteristics of moral behavior can be accurately defined, because they
rely on basic principles presented in ethical theories. There is no clear cut
division between these two perspectives. In giving a description of what
seems to be ethical in daily life, one is often forced to use concepts or
categories, and these concepts and categories will inevitably delineate what
ethics is about. Since no one can communicate without conceptual premises,
there will always some preconceived input in what we perceive. Concerning
the second approach: our theoretical conceptions of the principles on which
the moral character of our behavior relies seem to be derived from
experience. Ethicists who trust the authority of ethical theories will state that
the revealed moral principles are accurate expressions of what constitutes
2

morality

in

daily

life.

Starting from the two different approaches, therefore, ethicists seem to meet
each other on the same middle ground. The difference in approach seems to
be a difference in confidence. The sceptic is pleased to learn from the
judgment common people would be willing to accept, while the expert is
confident he or she can judge how people should think. The sceptic tries to
identify him/herself with the position of a particular person in a specific
cultural game to make him or her realize what it means to be a good player
in this situation. The ethical theorist seems to be convinced that morality has
nothing to do with playing particular cultural games, but with answering
fundamental ethical principles. Edward Hall tries to save political moralism
from a notorious sceptic, while Bernard Williams was quite hostile towards
ethical theory. In the field of politics, he argued that politicians are guided by
ideals before they enter the morality system or the applied ethics area. For
politicians, it would seem odd to believe that there is a moral space apart
from the political struggle in which they defend what they consider to be
unconditionally relevant. Hall defends the thus accused moral philosophers
by arguing that political moralism does not correspond with applied moral
philosophy. If this is true, a realist perspective would be compatible with
political ethics as defended by Sangiovanni or the later Rawls. The distinction
between Williams sceptical realism and the more theoretical approach can
indeed be relativized, but still there is a difference in confidence in the
expertise of the moral philosopher.
3

DEFINTION OF ETHICAL ACCOUNTABILITY

Ethical accountability is the act of enhancing general individual and
hierarchical execution by creating and advancing capable instruments and
expert aptitude, and by supporting a powerful empowering environment for
individuals and associations to grasp a society of reasonable advancement.
Moral responsibility may incorporate you, the person, and additionally little
and expansive organizations, not-revenue driven associations, research
foundations and scholastics, and government.
One insightful paper has placed that "it is exploitative to arrange an activity
for social change without exhuming the learning and shrewdness of the
general population who are in charge of executing the arrangements of
activity and the general population whose lives will be influenced.
Financially, the individuals who have cash have generally had power. With
this force they can utilize specialists, fabricate base, etc. By and by,
nonetheless, we have seen that wise investigators should likewise calculate
covetousness monetary conditions. Eagerness is not a morally responsible
capacity. Indeed, moral tend to the requirements of all partners is the
"proper thing to do," as well as it adds to the budgetary primary concern.
TYPES OF ETHICAL ACCOUNTABILITY

There are two types of ethical accountability perspectives: they include

internal and external ethical accountability. Hill et al.s (2002) definition of
internal accountability which they define as, [a] belief that [a] schools
performance depends upon all adults working in concert, leading to shared
expectations about how the school will operate, what it will provide children,
and who is responsible for what (p. 3-4). Internal accountability has been
found to be a stronger indicator of long-term viability than external
accountability in charter schools (Hill et al., 2002; Polk, 2004; Polk, 2006).
According to Hill et al. (2002), chartering creates certain pressures that
favor schools that have collaborative cultures and trouble for schools
that cannot develop internal accountability. They describe these three
pressures that favor internally accountable schools as follows:
IMPORTANCE OF ACCOUNTING ETHICS
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.

Most countries have differing focuses on enforcing accounting laws. In

Germany, accounting legislation is governed by "tax law"; in Sweden, by
"accounting law"; and in the United Kingdom, by the "company law". In
addition, countries have their own organizations which regulate accounting

REFRENCE
Love, Vincent J. (October 1, 2008). "Understanding Accounting
Ethics, Second Edition"(Registration required). The CPA Journal.
Retrieved May 18, 2009
Ethical Perspectives 20, no 2(2013): 213-215