Recent corporate collapses and scandals across various industries have led to increased attention being placed on business ethics and ethical decision-making (Hayibor & Wasieleski 2009).  ‘An individual’s personal beliefs regarding what is right and wrong or good and bad’ is a definition of ethics (Davidson et al. 2009, p.114).  There are many influences on ethics and ethical behaviours including family influences, peer influences, life experiences, personal values and morals and situational factors (Davidson, Simon, Woods, & Griffin 2009). 

Many people conduct their business with the same degree of integrity, value and morals they do their personal relationships however business activity often create situations in which managers and employees feel obligated to violate their personal codes and follow the company line (Mackay 2004).  The Dictionary of Human Resource Management defines business ethics as ‘the application of ethical reasoning to the situation of business organisations, including their role as employers’.  If all individual’s act ethically they can create ethical organisations and governments and create an ethical society (Santa Clara University 2008). 

Therefore an individual’s ethical behaviour is also influenced by organisational factors, which makes an ethical corporate code essential (Oumil & Balloun 2009).   The behaviour of all employees within an organisation impacts upon the status of the organisation in the community (Bookallil 2009).  Therefore organisation’s develop codes of conduct that provide guidelines, expectations and standards about how employees should act and encourages staff to adopt professional behaviour that support the strategic goals, objectives and plans of the organisation (Bookallil 2009).   Therefore, corporate ethical values serve as standards which dictate appropriate and inappropriate actions (Oumil & Balloun 2009).  Activities that can be involved in developing an ethical organisation include developing and implementing a corporate code of ethics, implementing policies and procedures that promote and enforce ethical behaviour, introducing procedures that encourage direct discussion amongst staff regarding ethical issues, employing professional staff that understand the important of business ethics, having an ethical officer, developing and providing ethics workshops, retreats and training manuals, conducting ethics audits and implementing an ethical decision-making code (Edmund n.d). 

A code of conduct is not implemented to stifle the employees of an organisation but to provide a framework so they can act with confidence in themselves and know or understand what their responsibilities are as employees of said organisation (Bookallil 2009).  Therefore although codes of conduct cannot solve ethical problems they can provide staff with a framework from which to guide their responses to ethical issues (Bookallil 2009).   Prospective staff therefore will seek out organisations that provide a strong and well defined code of conducts with areas addressed including customer service and ethical behaviour (Bookallil 2009). 

An organisational code of conduct can also increase the confidence of shareholders, other stakeholders and the community as a whole.  The code of conduct represents a commitment to stakeholders that ‘apart from complying with all legislation, staff of business organisations and public authorities will maintain a high level of professionalism and conduct which is beyond reproach at all times (Bookallil 2009, p.136).  Therefore a code of conduct signifies that the employees of an organisation will conduct themselves ethically and professionally which increasing shareholder confidence making it easy for the business to raise financial capital. 

Ethics is also extremely important when a business wishes to expand internationally as it will encounter increased ethical dilemmas such as ethical perceptions, religion, personal moral philosophies and corporate ethical values (Oumil & Balloun 2009).  If an organisation is not familiar with the cultural environment of the organisation with they are conducting business, its ethical decision-making process could easily offend local ethical norms which could damage the firm’s reputation and the trust of the organisations stakeholders (Oumil & Balloun 2009). 

Therefore ethics in business is an issue at an individual, organisation and industry level.  Personally I fell it will be extremely important for myself as an individual to feel confident in the ethical standards of my superiors, organisation and industry as if I felt I was involved with an unethical act I would feel guilt and shame.  Also within the accounting and auditing profession, ethics, integrity and honest and essential attributes and are key components of all graduate courses and qualifications. 

REFERENCE LIST

Bookallil, C 2009, BUSN19024 Professional practice preparation: study guide, Central Queensland University, Rockhampton. 

Davidson, P, Simon, A, Woods, P & Griffin, R.W 2009, Management core concepts and applications, 2nd edn, John Wiley & Sons Australia, Milton. 

Hayibor, S & Wasieleski, D.M 2009, ‘Effects of the use of the availability heuristic on ethical decision-making in organisations’, Journal of Business Ethics, vol.84, pp.151-165, (online ProQuest). 

Mackay, H 2004, Right and wrong: how to decide for yourself, Hodder Headline Australia, Sydney: study guide, Central Queensland University, Rockhampton. 

Oumil, O & Balloun, J.L 2009, ‘Ethical decision-making differences between American & Morroccan managers’, Journal of Business Ethics, vol. 48, pp.457-478 (online ProQuest). 

Santa Clara University – Markkula Centre for Applied Ethics 2008, A Framework for thinking ethically, viewed 25 March 2009, http://www.scu.edu/ethics/practicing/decision/framework.html

The auditing profession requires individuals who have traits and abilities such as a strong mathematical ability, good problem solving skills, organisational skills, good communication and interpersonal skills, computer literacy, ability to work under pressure and to deadlines, an eye for detail and who have a methodological approach to tasks (My Future 2009b).  The accounting industry is a career option for individuals who have good communication skills, good presentation skills, are able to build rapport with clients, are able to analyse and solve problems, have good organisational skills, act professionally and ethically and display discretion when dealing with confidential information (My Future 2009a).  A good auditor or accountant however will portray the skills, trait and abilities outlined in both occupations as they are inevitable linked. Therefore, as my career goal is to establish a very successful career in auditing or business services accounting that will provide appropriate benefits and a good work life balance, I need to have or develop strengths and skills in these areas.  

Through the process of completing my self-assessment summary and the Graduate Careers ‘Your Career and You’ activities I have identified skills and personal attributes that I have or want to develop which are consistent with my career goals and desired occupation (Duncan 2007).   Therefore, through such task I have identified that I have outstanding or good skills in:

• Organisational skills such as time structuring and management, which is demonstrated by the fact that over the past three years I have successfully juggled a full-time university degree, work at an accounting firm and social commitments. 
• Attention to detail and the ability to plan procedural approaches and methods to achieve tasks. 
• Interacting with and working in a team or group environments with skills in networking and sharing responsibility and a willingness to learn from others (Duncan 2007). 
• Communication and Logistics such as presenting information in effective written form appropriate to the purpose and reader
• An ability to move to closure, work under pressure and to meet deadlines
• I also have good cognitive skills for collecting, selecting and ordering data, numerical competence, observing and recording and making effective use of information (Duncan 2007).  Therefore I have strong mathematical skills. 
• Problem solving faculties and analysis skills that allow me to discover any problems that may exist
• Good communication skills, interpersonal skills and leadership abilities which are necessary when working in a group environment.  These skills were demonstrated during a group assignment at University where I took both an official and unofficial leadership role to ensure the work was completed on time and to the best of groups abilities and that everybody in the group contributed and felt comfortable doing so. 

Personality attributes and traits I boast which are aligned with my chosen industry include loyalty, honest, sense of responsibility, leadership, persistence and punctuality. 

Also research into positions and job vacancies in the industry identifies that employers are seeking individual who have completed or nearly completed an Accounting degree, have some work experience and experience with accounting software, are prepared to continue their professional development by undertaking CA or CPA qualifications, are excited to work with a group of mentors and have vibrant and confident personalities (Seek 2009).  I believe I satisfy these criteria as I am nearly finished my Bachelor of Accounting at CQUniversity, have three years experience in an accounting firm involving the use of accounting software, intend to continue my professional development by completing my CA qualifications, enjoy working as a part of a team and am excited to learn and development my skills further and have a vibrant personality.   

Also, after completing the career profiling task on the Myfuture website I found out that my education, interest, knowledge, skills and most desired work conditions I should consider occupations such as auditing, accounting, general management and other occupations relating to economics and business (My Future 2009c).  Therefore I believe I have skills, personality traits and strength which should stead me well in achieving my career goal of having successful career in auditing or business services accounting. 

REFERENCE LIST

Duncan 2007, Your career and you, Graduate Careers Australia, Parkville.

My Future 2009a, Occupational information: accountant, viewed 20 August 2009, http://www.myfuture.edu.au/services/default.asp?FunctionID=5050&ASCO=221111B

My Future 2009b, Occupational information: auditor, viewed 20 August 2009, http://www.myfuture.edu.au/services/default.asp?FunctionID=5050&ASCO=221211A

My Future 2009c, My guide, viewed on 24 July 2009, http://www.myfuture.edu.au/services/default.asp?FunctionID=2000

Seek 2009, Graduate/Intermediate Accountant – Business Services, viewed 20 August 2009, http://ninemsn.seek.com.au/users/apply/index.ascx?Sequence=32&PageNumber=1&PageNumber=1&JobID=15865882

Graduating from CQUniversity in October with a Bachelor of Accounting will be a great feeling as I will feel I have actually achieved something from all the hard work I have but in over the last three years.  Graduating however will also be daunting as I am now somewhat qualified to enter the business world.  As a university graduate there are several options available to me such as entering graduate employment, enrolling in post-graduate studies and courses and even seeking employment overseas (Bookallil 2009). 

“The term ‘postgraduate study’ covers the range of courses and research available to student show have completed a first degree at a university or have undertaken a relevant amount of employment or life experience (Bookallil 2009, p.171).  Generally post graduate studies are attributed with labels such as postgraduate, graduate certificate, graduate diploma, masters, doctorates, professional doctorates and post-doctoral studies (Bookallil 2009).  Postgraduate studies are generally considered a good career investment especially in business related occupations.  For example within the accounting and auditing profession, Certified Practicing Accountant (CPA) and Chartered Accountant (CA) postgrade qualifications, or the intention to obtain such qualifications, are generally required within most positions (Bookallil 2009). 

Postgraduate studies are generally rather expensive and require a large commitment of time and dedication.  Therefore it is important to consider carefully question like why you want to do postgraduate study before undertaking it (Bookallil 2009).  Many people undertake postgraduate study straight after completing their undergraduate degree as they believe they will be able to source higher quality and paying employment (Bookallil 2009).  This however is not always the case as many employers put a high premium of work experience and are wary of the risks of employing candidates at a higher pay rate without any knowledge of their experience in the workforce (Bookallil 2009)

Postgraduate studies not only provide with additional abilities and knowledge they also identify you someone with ambition and extra drive to achieve and succeed (Bookallil 2009).  After I complete my Bachelor of Accounting in October I intend to begin postgraduate CA qualification in February 2010.  As mentioned earlier within the accounting and auditing professional CA or CPA qualifications are basically essential if you have high expectations within your career.  The good thing about CA and CPA qualifications is that you do them part-time over three-to-five years whilst you work full-time and gain work experience.  Therefore once I complete my CA qualification in 2012 I will have postgraduate qualifications and work experience with which to continue my professional development. 

Another option is to seek employment or study overseas.  Many graduates feel that working and studying overseas provides not only the opportunity to commence their career and gain further qualification but also as an opportunity to experience different social, economic and political systems, establish relationships with people and foreign organisations and to experience a different culture (Bookallil 2009).  Before packing your bags and voyaging across oceans you need to ask yourself several questions and make plans to ensure the journey is a rewarding experience (Bookallil 2009).  

To prepare yourself and be aware of your expectations of your time abroad you need to ask yourself question such as following (SG).  The first question to think about is what kind of job you want (Bookallil 2009).  Are you going overseas to enjoy new experiences, let off some steam, travel extensively and have a good time before you begin your career? Or, are you going overseas to boost your professional resume and give your career an international flavour?  If you are going overseas to further your career you also need to be aware of the qualifications, skills and experience International employers are looking for (Bookallil 2009).  Before hiring expatriates, International employers need to prove that there are no adequate and appropriate candidates in their own country (Bookallil 2009).  Therefore, one good option for working overseas is to take a position with an Australian company with International offices (Bookallil 2009).  Otherwise you need to research what kind of qualifications, skills and experience is required which generally includes excellent academic knowledge, on-the-job training, cognitive and social skills, problem solving skills, decision-making skills, initiative and personal traits such as flexibility, adaptability and the capacity to be innovative which are representative of individual who are capable of adapting to a new culture and country (Bookallil 2009). 

Within the accounting and auditing profession most people employed in foreign countries are contracted through Australian companies that have international offices.  Personally, if I was to work overseas I would prefer to work for an Australian based company with international offices to ensure I would probably have job when I was ready to come home.  I think I would prefer to go overseas and travel rather than work and would rather gain my CA qualifications and have a good career base behind me before I went. 

Reference List

Bookallil, C 2009, BUSN19024 Professional practice preparation: study guide, Central Queensland University, Rockhampton.

An interview gives the applicant the ability to sell themselves and convince the employer that they are the right person for the job.  I have had three job interviews in my lifetime all of different structures. 

My first interview was at Cornett’s Super IGA in 2004.  This interview took the one-to-one structured interview format which involves the interviewer asking all candidates the same questions to determine which candidates should be invited to participate further in the recruitment process (Bookallil 2009).  I was so nervous for this interview I thought I would be sick and when it was finished I was sure I had blown my opportunity.  Luckily I think my school achievements, grades and commitment convinced them to give me a shot.  If I had this interview experience again I would try to calm down and stay collected as I was nervous and could have answered the question more effectively if I wasn’t so anxious.    

My second job interview was for my current job at McLaughlin Accountants in 2006.  This interview was of the one-on-one unstructured format in that it was more of an informal chat covering a range of issues and subjects rather than an interview assessing my suitability for the position (Bookallil 2009).  This interview was very impromptu; a neighbour who worked for the business informed that they were looking for somebody and I should drop a resume in.  When I went to simply drop my resume in I was invited to have a short chat with the owner after which he told me I could come in for a trial the following week – I have now been working there for three years.  When I went to drop my resume in I was still extremely nervous as it was the first position I was applying for in the field I thought I might be interested in entering.  However, I think with the interview being so impromptu and unstructured I was less nervous during the actual discussion than I was in my previous interview.  However, if I was have this interview experience again I would try to keep myself more composed and professional as I feel my nerves still got the better of me. 

My latest interview experience occurred this year when I interviewed at Hackett’s Accountants for my position in Brisbane next year.  This interview was a panel interview as two of Hackett’s partners where asking me questions (Bookallil 2009).  Although I was still extremely nervous when going for this interview I tried to keep myself calm and collected and felt I did a better job of this than in either of my previous experiences.  I had also been given an idea of some of the questions and topics that would be covered during the interview and had prepared myself for this question which I think helped in easing my nerves.  It also helped that the interviewers created a more relaxed environment.  During this interview experience I feel I did a good job of responding directly to the partner who asked the question while making eye contact with the other partner and didn’t become anxious when I saw them taking notes or that there some silences as this occurred (Bookallil 2009).  I also asked questions when giving the opportunity at the end of the interview which I felt reinforced my interest in the position and organisation.  I have since been offered and accepted the position. 

REFERENCE LIST

Bookallil, C 2009, BUSN19024 Professional practice preparation: study guide, Central Queensland University, Rockhampton.

The research and tasks undertaken in module 3 of this course has opened my eyes to a lot of different options with my chosen career and degree. By researching auditing and accounting as occupations and industries I learned several interesting things such as:

• • Auditors can be responsible for prepare financial statements and reports for senior management, shareholders and statutory bodies. I thought it was only the auditors responsibility to give an independent opinion on the financial performance of an organisation, and the extent to which its obligations are met.
• • There are more related occupations to accounting than I thought including Foreign Affairs and Trade Officer, hospital administrator, management consultant, mathematician and project support officer
• • A greater percentage of auditors and accountants than I thought end up working in the banking and insurance sectors.

 I have also been research current positions that are vacant in the industry to see what kind of duties and responsibilities I may have and what employers appears to be looking for. The two most interesting vacancies I found come under the job descriptions of Graduate Auditor and Accountant Graduate/Undergraduate. From the position it appears the employers are looking for individuals who have completed or nearly completed their Accounting degree, have some work experience and experience with accounting software, be prepared to continue their professional development by undertaking CA or CPA qualifications, be excited to work with a group of mentors and be vibrant and confident person. I believe I satisfy these pre-requisites and am considering applying for both of these positions.

By completing the Career profiling task on the Myfuture website I found out that asked on my education, interest, knowledge, skills and most desired work conditions I should consider occupations such as auditing, accounting, general management, lawyer, psychologist, health promotion officer, sports administration officer or university lecturer. I agree with my profiling results as I feel I would enjoy any of these occupations and the two occupations I am very interested in were mentioned. According to my career profile my interests would e appropriate for a accountant, banker, business owner, career advisor, lawyer and economist for example. My skills would be useful in economics and accounting, managing relationships, dealing with the public and negotiating solutions. The knowledge I currently have or plan to develop would also be useful in the areas of accounting and economics, administration and management, clerical and personnel and human resources.

 To assist in becoming aware of my career options I have also had two informational interviews with accountants and auditors in my town. I have found these interviews very helpful and have enjoyed developing my occupational network. More information regarding my informational interviews can be found in career assessment results.

The Webster’s Online Dictionary provides may definition of the term strength which include an individual’s capabilities, physical energy and intensity and a quality of special worth and utility.  I relation to my career aspiration I believe the strengths I encompass include punctuality, organisation skills, persistence, leadership qualities, sense of responsibility, honest and loyalty.  An example of my good organisation skills, persistence, punctuality and sense of responsibility include the fact that over the past three years I have successfully juggled the challenges of a full-time university degree, nearly full time work with an accounting firm and social commitments.  It has taken good organisation and persistence to assure that I achieve the best grades I can while still learning and being an asset to the organisation I work in. I am not the sort of person that leaves tasks half done and I also ensure my work is done to the best of my ability, as can be seen in my academic results.  In regards to my leadership qualities and communication skills during a group assignment at University I took both an official and unofficial leadership role to ensure the work was completed on time and to the best of groups abilities and that everybody in the group contributed and felt comfortable doing so. 

REFERENCE LIST

Webster’s Online Dictionary n.d., Strength, viewed 19 July 2009, http://www.websters-online-dictionary.org/st/strength.html.