By K. C. Narang
Chartered Accountant
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Order in Society exists because of ‘standards and structures’. Without standards we would be in chaos and anarchy will rule. We accountants are aware of the importance of standards. Accounting standards are required to usher in clarity, comparison and accountability — the three ingredients fundamental to economic decisions. We accountants also have our ‘code of conduct’. Violation of the code leads to censure and punishment.
Similarly, social conduct has its own code. Our social code of conduct is not codified though laws are nothing but codification of behaviour — violation of which leads to punishment. All religions and religious practices are also nothing else but codes of behaviour — though non-observance or violation of these normally do not in today’s environment entail even social censure.
‘Standards and structures’ are in the interest of both the rulers and the ruled. They bring into focus accountability and these should be the basis of our decisions and actions. ‘Standards and structures’ build society. On the other hand lack of standards destroy and cut at the very roots of stable society. The basis of the French revolution was moving away from normal standards. The current LokPal crisis in India is because our rulers have probably unwittingly moved away from ethical standards and encouraged actions which have increased corruption — Satyam happened because standards were violated.
The issue is: Are standards immutable? Except for certain standards like living in truth with love, having compassion and living an ethical life, no standards are immutable. They are nothing but hypotheses and represent the current environment. We must never forget that the present keeps changing hence the social standards also keep changing — for example — live-in relationships were not accepted — today they are accepted and even the courts have approbated this relationship.
Another issue is: What is the duty of doubt in establishing standards and creating structures? Doubt plays an important role in establishing standards. It is to avoid doubt, unpredictability, uncertainty and unaccountability that standards are required. Doubt is the basis of all standards with the object of bringing clarity — clarity in our thinking and behaviour.
To live a happy life — whether social or professional, let us respect ‘standards and structures’ and live by and within them.
I would conclude by quoting Reinhold Wiebuhur:
“Grant me the serenity to accept the things I cannot change; the courage to change the things I can, and the wisdom to know the difference”.
If we practice this, there will be no anxiety and peace and happiness will prevail and pervade our lives.
