There is a constant feeling in Society that Ethics, values morals are on the decline. This is a feeling that is as old as the hills. We would have heard our forefathers lament the loss of morality; we do so every day, and possibly generations of the future will do so as well. Are then things really that bad? Do we live in a world, where each person is at the other’s throat, would rob him without fear of reprimand? I do not think so. If this were so, civilisation as we understand it today, would have possibly ceased to exist long ago.
There is however certainly a cause for concern. Until a few decades ago, whenever we were in a dilemma as to whether what we were doing was right or wrong, there was guidance available at close quarters. At home, it was in the form of parents or elders, in public life it was in the form of social leaders who were virtually moral light houses, and when we stepped out in the world to earn our bread, there were our peers who set standards of excellence.
It seems to be that over a time we have stopped accepting moral authority of individuals, without question and seem to test it constantly. We now have children in the family questioning their parents as to whether there actions are morally right or wrong. Similar questions are being asked of social leaders as well as seniors in the profession. While this is good in a way, it gives rise to certain challenges.
Another aspect is that ethical values also undergo a change, and what was right or acceptable at a particular point of time no longer remains so. Similarly, an act for which one was castigated in the past would be perfectly acceptable now. Nothing is right or wrong in absolute terms and every action is to be judged in a frame of reference.
There are two aspects of ethical or moral behaviour that are particularly worrying. There seems to be willingness to compromise morality, and qualities like truth and honesty for achieving material gains. Such compromises are made very quickly, and without the inner turmoil which is expected when a moral value is sacrificed. Another issue is the tendency to accept extremely low standards. While in an examination for passing, a benchmark of 35% is fine you cannot have 35% truth, honesty or integrity, it must be absolute. I do appreciate that this is difficult, but I think it is not impossible. When we start accepting these low standards in any profession, we do so at our own peril.
Finally, ethical values are something which must be ingrained and become a part of oneself. Yes, in order to ensure correct behaviour, in private, public and professional life, we do require laws, rules and regulations. However, their acceptance has to come from within and not without. I was amused when, travelling in a cab, a relative of mine, at red signal asked the driver to check whether there was a policeman at the corner and then proceed. This would mean that a law is broken only when one gets caught and not otherwise. This is a totally incorrect attitude.
The Bombay Chartered Accountants’ Society has always strived to encourage the spread of values in public life in general and the profession of accountancy in particular. The Bombay Chartered Accountant Journal is the flagship of the Society. Over the past few years, a special issue is released on the occasion of the founding day of the Society on 6th July. The special issue contains a few articles on a particular theme, in addition to the normal features. We selected “Ethics “as a subject for this year’s special issue.
We requested individuals from different professions to express their views on the state of ethics in general, and the moral challenges faced in the profession to which they belonged. We gave them an absolutely free hand in that regard. I am grateful for the contributions.
This issue contains articles from our very own K. C. Narang, Somasekhar Sundaresan – an Advocate, Prakash Bal – a Journalist, Sanjeevani Bhelande – a singer, and Dilip Deshmukh – an Architect. I have had the benefit of reading the articles before they reach you. Narang saheb’s article sets the tone, by putting the topic in its perspective; Mr. Bal laments the depressing scenario in the media, Ms. Bhelande’s commitment to ethics shines through her piece while we are informed of regulations similar to our own in the architectural field by Mr. Dilip Deshmukh.
Mr Somasekhar Sundaresan describes the obligations cast on an advocate to defend the accused. When I read his piece, I was reminded of the treatment of advocates who defended persons who in the eyes of Society were “criminals“. It is sad that we tend to sit in judgment as to whether the actions of a person are correct or otherwise without giving him an opportunity to explain himself and be adequately assisted in that endeavour.
I cannot resist the temptation of reproducing the words of Thomas Erskine, the great advocate who was dismissed from the post of attorney general because he accepted the brief of a revolutionary. These words appear elsewhere in the issue. Thomas Erskine said “From the moment that any advocate can be permitted to say that he will or will not stand between the Crown and the subject arraigned in court where he daily sits to practice, from that moment the liberties of England are at an end. If the advocate refuses to defend from what he may think of the charge or of the defence he assumes the character of the Judge, nay he assumes it before the hour of judgment and in proportion to his rank and reputation puts the heavy influence of perhaps a mistaken opinion into the scale against the accused in whose favour the benevolent principles of English law make all assumptions, and which commands the very Judge to be his Counsel “.
I hope the issue will make interesting reading.
