In recent years, the role of accountants has evolved due to digitalisation and other disruptions. However, ethics remained as an important emphasis for accountants as they need to make value judgement and safeguard public interests. The International Ethics Standards Board for Accountants ("IESBA") constantly updating the Code of Ethics for Professional Accountants to ensure that the Code remains relevant to current economic environment. In Malaysia, the Malaysian Institute of Accountants ("MIA") has issued similar code of ethics known as MIA By-Laws (On Professional Ethics, Conduct and Practice) to govern the ethical conduct of accountants in Malaysia.
Since young, we are instilled with moral education to do the right things and be accountable for our actions. I believe that all students will know what's the ideal answer for Moral Studies examinations although we might not be practicing them in reality. Notwithstanding that, how many of us would actually do the right thing if we were put into a conflict of interests in workplace? Is it worthwhile to uphold our ethical conduct? I never thought of the answers for these questions until I faced one few months ago.
Four months back, I resigned from my first job as an auditor to return back to my hometown as an accountant in a public listed company. Everything seemed fine at first, albeit few months of losses and high gearing level of the company. After settling down for more than a month, I went for holiday in Japan for a week. It was a great trip solely planned by myself and I certainly enjoyed my first autumn experience there. When I returned from my trip, I started to notice something fishy about my new company. The losses turned into profits for all subsidiaries within a week. Did they increased their sales rapidly? I wondered.
Fortunately, my accounts executives trusted me and voluntarily disclose some of the wrong doings done by them as instructed by the Chief Executive Officer ("CEO"). I was appalled by the way they manipulated the accounting figures. What should I do when the CEO, CFO and the account staffs colluded to cook the books? I consulted a few friends and ex-colleagues for their opinion and I received diverse feedback from them. Some thought that I should leave my company whereas others mentioned that it is a norm for commercial clients to do so. I ended up in a dilemma and I had to decide my next move. After due consideration, I left my company and joined my present organisation.
But..at what costs?
I officially ruined my CV by leaving my new job within 2 months. In addition, I have to leave my hometown again to start afresh in urban city. Everything was a mess. Everyone advised me to remove my two months experience in my previous company from my CV as they do not mean anything to recruiters and interviewers. True enough, no one contacted me ever since I updated my CV with the two-months experience in my previous company. Is it wrong to be honest in my CV?
Sometimes, I wonder whether it is wrong to do the right thing. I admit that I was too desperate for a change after the incident and landed myself with a mundane job. Hopefully, 2018 will treat me better and provide me with better opportunities.
