Spheres of emotional intelligence - Professional ethics...

Spheres of emotional intelligence

When an accountant has poorly developed one or several spheres of emotional culture, this inevitably leads to problems. They can relate to relationships with colleagues or family, an internal sense of their own uselessness or the occurrence of all sorts of fears. Let's consider some areas of emotional intelligence.

The intrapersonal sphere affects the inner I rights. This is how much the person is at odds with his own feelings, what is his opinion about himself and his activity.

Each of us, consciously or unconsciously, is protected from attempts to reveal its features and capabilities. A psychologically exposed person can become an instrument in the hands of a person prone to manipulating people.

Often a person can not give information about himself simply because he does not know himself.

In addition, a person always hides something about himself, weakens or strengthens something, denies some information, substitutes something for others, sometimes attributes (thinks out), does something on something. Using such protective techniques, he demonstrates himself to people not what they really are, but what he would like others to see him.

Success in the intrapersonal sphere means that the accountant (the auditor) feels strong and independent in life and work, that he is able to express his feelings and thoughts, he is ready to stand up for his beliefs.

Introspection assumes that a person discerns his own feelings and emotions and understands what they are called.

Self-esteem of a person is always subjective. When we try to evaluate ourselves, we are hampered by the same limitations as when analyzing other people.

Most of the emotional abilities of a person are interrelated with introspection. But you need to take into account the fact that the psyche can be represented in the form of a conscious (logical-thinking) and unconscious (emotionally-sensual, intuitive) components.

The accountant, who understands his feelings and emotions, can easily control them, and accordingly, and manage them. In this regard, the improvement of emotional intelligence is impossible without self-analysis.

In addition to the fact that the accountant (auditor) must be able to analyze his own behavior, he must learn to analyze and the reaction of others on himself and his actions. Knowing your behavior and identifying negative or positive reactions from other people to it allows a person to effectively improve themselves.

Preservation of the personal status, personal solvency, self-worth of the accountant is the leading motive of the social behavior of the members of the collective.

Knowing yourself, your abilities, abilities, can manifest itself with a high level of incentives to work or high requirements of the environment to the accountant. In these cases, the lack of any ability to successfully carry out a particular activity is compensated by other abilities or skills and the ability to work. This compensatory mechanism often works unconsciously, when the accountant (auditor) acquires experience in trial and error. But the effect can intensify if compensation is realized consciously on the basis of available knowledge about oneself.


Weak development of professional memory can be compensated by a skilfully delivered system of external memory: notebooks, weekly calendars, dictaphones, rational arrangement of documentation.

Assertiveness (self-assertion) is a skill:

a) express their feelings;

b) express their beliefs and thoughts;

c) assert their personal rights.

Thus, assertiveness is a naturalness and independence from external influences and assessments, the ability to independently regulate one's own behavior and respond

for him, the ability not to act to the detriment of someone, respecting the rights of others.

Assertiveness and aggressiveness are two different concepts.

Assertiveness is the assertion of one's own position, taking into account the feelings and opinions of other people.

Aggressiveness can also achieve a lot, since it is an attack. In this regard, aggressive people are avoided and disliked, people who have assertiveness are respected and considered with their opinion.

One of the principles of the ethics code of the auditor is independence. The auditor should act independently, not shifting responsibility to others. In his decisions, he relies on self-confidence and his own inner strength.

For a career, the lack of independence is an extremely negative factor. An accountant (auditor) who is afraid to take responsibility for decisions will never achieve success in life.

Self-realization is the ability to realize your hidden opportunities and your potential.

Self-realization is very important for the accountant, a person engaged in figures, because it allows you to lead a meaningful, rich in pleasant events and a full life. An accountant who seeks to unleash his potential, reveals himself throughout his life and makes accounting and analysis an interesting activity, enjoying it. It sets long-term goals and implements them at the expense of its own potential.

Developing your own talents generates additional energy for self-improvement and success.

People who follow the path of self-realization are happy with what they do and strive to always achieve more and more fully reveal their talents.

Self-realization and occupation by the favorite business allow a person to live a full life and be happy with it. Therefore, it is very important that people who work in any company really love their work.

The interpersonal sphere is an area of ​​interpersonal relationships and is responsible for the art of communication. The accountant (auditor), who has a high emotional development in this area, calls to himself the trust of others, has a sense of responsibility, effectively interacts with other people and works in a team.

Social responsibility is the ability to be interested in cooperation, to wish to contribute to the common cause, to be a truly initiative member of the society.

The accountant (auditor), having a high social responsibility, acts responsibly, even when he does not receive personal benefits from these acts, acts jointly with other members of society and for the benefit of them, accepts public rules of behavior and follows them, lives in harmony with his conscience . Such an accountant (auditor) understands the measure of responsibility for other people, so he can take care of the group. He is responsive and uses his talents and potential not only for his own benefit, but also for the benefit of other people.

Social responsibility is important not only for a single person, but for companies. Today, the reputation of any socially responsible company is much higher than the company neglecting these obligations.

The modern accounting concept examines several approaches to determining the types of economic accounting. One type of accounting is social.

Recognition of social accounting as a separate type in the system of economic accounting is a new problem and has not yet been worked out in the United States accounting science.

Social accounting is a system for monitoring, studying and controlling the social activities of an economic entity.

The purpose of social accounting is the formation of complete and reliable information about the results of the social policy of the company.

Social accounting includes:

- accounting of cumulative influence (estimation of total costs of enterprises, formation of metrics for personnel movement);


- account of social indicators (long-term non-financial quantitative social and statistical evaluation);

- public accounting (global accounting), which links all types of social accounting.

The main social accounting tasks are:

a) evaluation of the implementation of economic performance of the organization in the development of the team;

b) full satisfaction of the material and spiritual needs of all members of the collective.

Social reporting is presented only in consolidated form. The periodicity of social accounting and reporting is determined by the company's social policy strategy and does not correspond to the framework of financial statements.

The most important principles of social accounting and reporting are only the social priorities of the organization according to the adopted social policy. Social accounting, while respecting the quality of reporting requirements, implies continuous improvement of methods for reflecting social activities. Within the framework of this vision, an accountant with social responsibility will more fully, accurately and appropriately conduct not only financial, but also social accounting.

Adaptability of the accountant is another important factor, the presence of which allows him to assess a wide range of emerging problems, and find ways to solve them. An accountant with adaptability can always find ways out of difficult situations at work and in family life.

Understanding reality is the ability to see the difference between your view of the world, your imagination and the real situation. An accountant (auditor), who can adequately assess reality, sees things as they really are, without substituting them for their expectations or fears. Such an accountant (auditor) relies on objective data and facts, knows how to interpret them, he is pragmatic and endowed with a realistic view of the world. An adequate view of reality implies some concentration on surrounding things, the ability not to be distracted from the outside world and the ability to analyze its signals.

Flexibility is the ability to rebuild your thoughts, actions, and feelings in accordance with the evolving situation. An accountant (auditor) who has flexibility, is able to adapt to reality and to its changing conditions, his reaction is quick, he is inclined to work together and does not show obstinacy. If such an accountant (auditor) understands that he made a mistake, he recognizes it and, accordingly, changes his behavior. The change of his thoughts and actions is not a sign of impermanence, he changes his mind based on facts, events, new information. Such an accountant (auditor) recognizes the point of view of others, is open to innovation and fresh ideas.

Flexible people know how to adapt to change, they look forward and evaluate all the prospects provided. People are inflexible stubbornly stick to their point of view, from which they lose a lot.

Ability to solve problems - is the ability to see only the impending or already existing complexity, to formulate it clearly, to develop and implement a plan to effectively deal with it. The solution to the problem consists of several stages:

- the ability to understand that the problem exists and feel competent enough and motivated to solve it;

- define and formulate the essence of the problem, relying on available information;

- find the maximum number of solutions for this problem;

- select one of the solutions and start implementing it;

- evaluate the result and start over if the problem is still not resolved.

The accountant (auditor), who can solve problems, is not afraid to face troubles, he is collected and methodical in his actions.

Problems are part of our lives, and the ability to solve them calmly is a necessary requirement for any person. People who constantly hide from problems, feel tired out, experience stress and lose confidence.

The sphere of coping with stress is responsible for the ability to withstand stress, without using the nervous factor, without falling into apathy and without dropping hands.

Stress is a state of stress that occurs in a person under the influence of strong influences.

Stress - an ordinary and fairly common phenomenon in the state of any person. This is a complex process, which always includes both physiological and psychological components. Through stress, the body, as it were, mobilizes itself to defend itself, to adapt to the new situation, to activate protective mechanisms.

The author of the theory of stress Hans Selye defines it as a set of stereotyped programmed reactions that first prepare the body for physical activity (resistance, struggle, flight).

The accountant (the auditor), who can cope with stress, does not give up in the face of the problem, tries to be cool and does not allow impulsiveness in deeds. Such an accountant (auditor) can effectively cope with all, even supercomplex, tasks at work and at home, he is much better at preserving his physical and mental health.

As a rule, organizational and personal factors cause stress. The main causes of stress are:

1) impressionability and easy vulnerability;

2) health problems;

3) emotional instability;

4) a sense of a person's inability to cope with anything;

5) chronic experiences;

6) nervousness and tension.

The most destructive for the body psychological stress, which are divided into information (arise in conditions of information overload) and emotional (manifested in conflict situations, threats, grievances).

Stress Tolerance - is the ability to withstand adverse events and problems without receding and actively coping with stress.

It is necessary to learn how to choose the mode of action for dealing with a stressful situation, to be optimistic about any changes and innovations.

The accountant (auditor), who has the tolerance of stress, knows that he is able to solve problems, is internally confident that he, even if unable to manage a stressful situation, can somehow influence her without losing self-control and a positive outlook on life.

Such an accountant (auditor) easily suffers from various crises, he does not allow negative emotions to knock himself out of the rut or drive him into a depressed state. From any situation, he primarily looks for a reasonable way out.

If the way out of the situation is reasonable people are usually able to find, then coping with the emotional manifestations of stress is more difficult. In this case, mastering various relaxation techniques very much helps: yoga, qigong, classical music, relaxation, etc. They allow you to quickly relieve tension and move to active positive actions.

Different methods are suitable for different people, but from all their diversity it is possible to choose the appropriate option.

The sphere of general mood is responsible for the person's ability to perceive the future positively, to feel content with life, for his ability to deliver joy to himself and others.

Optimism is the ability to see positive things in any event and not to fall for troubles. Optimistic people are not prone to depression, they have a strong position in life, and they never lose hope.

Psychologists have established qualities that distinguish optimistic people from pessimistic ones. Optimistic people:

- consider the failures in life to be temporary;

- look at failure as a separate situation, not as an evil rock that haunts them;

- Do not take all the blame for the events, but consider the external causes.

Once in a difficult situation, optimists do not fold, but look for a way out of it, relying on their capabilities and experience and hoping for a positive outcome.

Happiness is the ability to be satisfied and satisfied with yourself and your life, the desire to make yourself and others happy, have fun. Happy people are free and relaxed to feel at work, they know how to have fun after work, they are in high spirits and feel inspired. Unhappy people are prone to depression, they are always unhappy with something, they do not cause pure joy.

It is proved that happiness does not depend on wealth (unless, of course, it is about extreme poverty, when there is simply nothing to eat and nowhere to live) and by and large has nothing to do with external factors; happiness is the inner state of a person. Extraverts are happier than introverts, since isolation from society does not bring happiness to anyone.

Really happy people find joy in simple things - on a sunny day, in a pleasant conversation, in a new book; they are able to work with the same enthusiasm as to spend their free time.

But most often an important role in the life of the accountant is played by not just one sphere, but their aggregate or psychological component: motivation, will, attitudes, communication skills, ability to make decisions, ability to delegate tasks and other personal parameters. All this determines how successful an accountant can be in the work, taking into account the specificity of his profession (huge information flows, exactingness, leading to conflicts, huge responsibility, constant stresses).

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