The discrepancy between the ideal and the real and the difficulty of arriving at the truth through deduction and induction is something that everyone must grapple with who deals with the ethics of a profession, like accounting. "Prisoners may learn what a book is by their experience with shadows of books. But they would be mistaken if they thought that the word 'book' refers to something that any of them has ever seen" (Cohen 2006). The ideal of how a corporation should behave and keep its books will invariably fall short of the reality, as the sloppiness of every day life, the new challenges posed by a dynamic business environment, and deliberate and accidental misinterpretations of the rules cause a deviation from the ideal, abstract forms that the reality is supposed to correspond to, Platonically.

There is a critical distinction between an accountant and a philosopher like Socrates, though. On...
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