CAN ONE PERSON MAKE A DIFFERENCE?
...ode of ethics. Professional accounting organizations recognize the accounting profession's responsibility to provide ethical guidelines to its members. Can ethics be taught? At some point in life, ethics must be taught. People are not born with innate desires to be ethical or to be concerned with the welfare of others. The role of the family includes teaching children a code of ethical behavior that includes respect for parents, siblings, and others. The family bears chief responsibility for ensuring that children will receive the necessary education and moral guidance to become productive members of society. The basic values such as honesty, self-control, concern for others, respect for legitimate authority, fidelity, and civility must be passed from one generation to the next, a fundamental process of the family. The breakdown of the family is associated with some terrible social problems. In an editorial in U.S. News and World Report, Mortimer B. Zuckerman, editor-in-chief, wrote:2 It has been fashionable to glorify the trend toward single-parent families resulting from high divorce rates and unmarried child-bearing. One million kids a year now watch their parents split up, and a like number are born out of wedlock. This selfish rationalization substitutes the happiness of the adult in our moral codes for the well-being of the children. Career and self-fulfillment have got ahead of caring responsibility. The results on children have been devastating. The developing child needs love, stability, constancy, harmony and permanency in family life. These needs have been casuistically sacrificed in the adult's quest for freedom, independence and choice. ...The impact that family disintegration has on children's life is a national crisis that has weakened our social fabric and placed unbearable burdens on schools, courtsprisons and the welfare system. The nuclear family must be nurtured. It must be at the center, not the periphery, of social policy. Too many policies and attitudes undermine this central value. The United States in the 1990s could be described by the words of Charles Dickens: "It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of foolishness, it was the season of light, it was the season of darkness, it was the spring of hope, it was the season of despair."3 From 1960 to 1990, the U.S. population increased 41 percent. During the same period, gross domestic product increased 250 percent; social spending by government (in constant 1990 dollars) increased from 143 billion dollars to 787 billion dollars, a 450 percent increase; inflation-adjusted spending on welfare rose 633 percent; on education, 225 percent. These statistics might lead one to conclude that Americans are characterized by hard work, generosity, and a commitment to education. Some other statistics are not very encouraging. The rate of violent crime increased 355 percent; divorce, 125 percent; illegitimate births, 428 percent; children living in single-parent homes, 193 percent; teen suicide, 214 percent; and scores on the S.A.T. dropped 75 points. America faces some difficult social problems. The best way to respond to these problems is not always clear. Yet, to sit back and ignore the problems is clearly the road to disaster. THE ROLE OF EDUCATIONAL INSTITUTIONS AND PROFESSIONAL ORGANIZATIONS The twenty-sixth president of the United States, Theodore Roosevelt, said it best: "To educate a person in mind and not in morals is to educate a menace to society." More recently, the National Commission on Fraudulent Financial Reporting (Treadway Commission) indicated that curricula should integrate the develo...