Question

Discuss this theory "It doesn't matter what actions I perform, it matters what kind of person I am", and what is asking us to do as individuals and as accountants?

Answer 1

The above mentioned question related to the ethical standards which governs us to perform ethically while working in any business organisation.

The phrase "It doesn't matter what actions I perform, it matters what kind of person I am",

relates that our actions in business defines us.
From another point of view it can be said that the type of personality one has defines his type of work done.
If one has bad personality obviously is not going to work ethically, so the kind of person is more important than the type of actions performed by him.
This is what discussed in this theory.

As an individual one should be kind enough to perform his duties accordingly and for being kind one should have good moral values.

As an accountant the above theory defines that he should be performing his duties ethically and whenever stuck somewhere in any ethical dilemma he should perform his duties according to his moral values.