Chapter 6 - Ethics and Professionalism
Chapter 6 - Ethics and Professionalism
Chapter 6 - Ethics and Professionalism
Chapter Six
ETHICS AND PROFESSIONALISM OF EMERGING TECHNOLOGIES
Learning outcomes
After completing this lesson you should be able to
Ethics is particularly important for the accountancy profession, with a code for
professional ethics based on five basic principles
● Integrity
● Objectivity
● Competence and due care
● Confidentiality
● Professional behavior
General ethical principles
1. Ensure that the public good is the central concern during all professional
computing work.
2. Articulate, encourage acceptance of and evaluate fulfillment of social
responsibilities by members of the organization or group.
3. Manage personnel and resources to enhance the quality of working life.
4. Articulate, apply, and support policies and processes that reflect the
principles of the Code.
Professional leadership principles
○Information privacy
○Communication privacy
○Individual privacy
Contd..
● Information privacy : The notion that individuals should have the
freedom, or right, to determine how their digital information, mainly that
pertaining to personally identifiable information, is collected and used.
● Communication privacy :The notion that individuals should have the
freedom, or right, to communicate information digitally with the
expectation that their communications are secure.
● Individual privacy: The notion that individuals have a right to
● exist freely on the internet, in that they can choose what types of
information they are exposed to, and more importantly that
● unwanted information should not interrupt them.
Some digital privacy principles
● Data Minimization: collect the minimal amount of
information from individuals and businesses consistent with legal
requirements.
● Transparency: Collection and use of identifiable information will be provided
in a clear manner and mandated by law.
● Accuracy: Information collected will be maintained in a sufficiently accurate,
timely, and complete manner.
● Security: Adequate physical and IT security measures will be implemented to
ensure that the collection, use, and maintenance of identifiable information.
Accountability and Trust
• The challenge is exacerbated by the speed at which technological change is
occurring and the breadth of its adoption – which is introducing new risks that
demand new responses.