Jabon, Jhon Kenneth D.

BSACC 3-1

Reflection Paper

In the first-half of my learning experience throughout my course subject, I've

been enlightened with several concepts which I discovered relevant in maintaining a
peaceful and productive work environment and a driving factor in achieving the
objective of the organization. At the same time, Human behavior in organization also
introduced us to some of the necessary attributes and factors on how we are going to
interact and create relationships with our colleagues. Some of the topics that I’ve
encountered are the individual differences, factors affecting learning, perception and
attitudes up to the decision making and creativity which gave me a comprehensive
understanding of individual and group behavior. Out of the topics that we had covered,
the lesson that I personally think the most notable is Ethics and Values. Understanding
and applying the essence of ethics and values is absolutely important especially when
dealing with moral dilemmas and temptations that will test our character and beliefs that
we uphold.

When I hear the word value, the first thing that comes to my mind is something
that you cherish or something that has worth. But if we apply it in the context of
behavior, it denotes personal principles and ideals that serve as a moral compass in
deciding what is acceptable behavior. On the other hand, ethics refers to a collectively
recognized guidelines of what is right or wrong action in a society that serve as a
benchmark for every action that has an implication to others. And in my opinion, being a
person that is ethically upright is a necessity since it is the very foundation when it
comes in making a judgment especially in a corporate world, where some executives or
officials will do anything to make a personal gain at the expense of others such as
fraudulent acts, bribery, falsification, concealment and corruption. That is why I believe it
is better to develop strong principles as early as possible when we are in the learning
phase, through the aid of this subject, to avoid doing unethical acts in the future.

In relation to this, there is a question that was once asked to us by our professor
in corporate governance class, she asked what are we going to do if we found cash
worth a million, and if I will answer that question I would immediately surrender it to the
official that can handle in returning it to rightful owner. This is because in my early age,
my mom taught me that I should do things in the same way as I want others to do to
me, and that is why I developed a value called empathy. Whenever I make a decision
on the things that have an impact on others, I usually place myself in their shoes, like
what if it was me who lost my hard earned money or if that money is intended for an
important expenditure, maybe I will be devastated if I learned that others took it away
and spent it. So if I will be given a chance to help and to show kindness I would
definitely do it wholeheartedly because it doesn’t cost any penny to me and at the same
time I believe in the law of karma that if you do good deeds, you will receive it a hundred
folds unexpectedly.

As a future aspiring professional that dreams to be a part of a big audit firm in our
country, we have what we call a code of ethics. Because in auditing there are
stakeholders that are relying on the audit opinion that auditors issue regarding the
fairness and reliability of financial statements which does have an impact on their
economic decision. In line with this, it emphasizes one of the most important
fundamental principles which is Integrity. Furthermore, this principle is actually
applicable, particularly in our mode of learning in the midst of a pandemic where exams
and quizzes are susceptible to cheating.

Our professors are always reminding us that they trust us and that we should
always maintain our integrity if we truly want to be a CPA. One time, there was a certain
exam in auditing problem class that was unbearably and extremely difficult that had a
huge probability that I will fail on that exam, but I chose not to resort to peeking on my
notes and just accept whatever happens, and unfortunately I failed on that exam.
Although the result is really painful because I rigorously worked hard in preparing for
that exam, but I must say that I am proud that I overcame those certain kinds of
temptations which require a personal sacrifice on my part in order to do what I think is
right. There is also one bible verse that I always remember when I am facing a dilemma
which state that “Whoever can be trusted with small things can also be trusted with big
things. Whoever is dishonest in little things will be dishonest in big things too”. And I
hope those experiences and the things that I’ve learned will make me a better person
someday.

Another characteristic that I can associate with ethical behavior is the respect for
others in every aspect, may it be their privacy, personal space, opinion, beliefs and
regardless of their gender identity, age, or race, respect is I think one of the most
important traits that a professional individual should possess. This certain principle of
ethics is mainly applicable to my experience as of now because I have this one
classmate that I am working with a group activity and sadly we had this certain issues
where we mutually and implicitly don’t like each other, like you don’t say in front of her
face that you don’t like her but you can feel that person don’t like you. What I did is that I
just maintain my respect because we have no other choice but to deal with it and be
professional in order to survive our task. Even if that person is making me anxious and
a little bit intimidated but I am not holding any grudges or hatred, I forgive her and I treat
that person the way how I treat others appropriately and I make sure that I am not doing
such things as bad attitude or behavior because I know the feeling of being hurt by
other people emotionally and I don’t want others to feel that way. Although we don’t like
each other, I just treat her with politeness and dignity and not to take our task
personally.

In summary, this particular lesson has given me an opportunity to reflect on how I

apply what I learned to my experiences and it expanded my knowledge when it comes
to understanding behavior in the professional context. Nevertheless, ethics and values
have a significant impact especially in the way we work with others and how we will
maintain a harmonious and healthy workplace that strives to achieve a common goal.