Extent of Implementation of a Formal Ethical Code of Conduct: Basis for Crafting an Intervention Program in Oras Accounting Services

Vol.4, No.1

Abstract

Ms. Karen Ronsayro was operating as a sole proprietor in 2014 at Coruna Street Village East
Cainta Rizal and offered accounting services. Yet, not everything functions perfectly. In 2019,
Ms. Ronsayro and her father, Mr. Rey Osea, founded ORAS Accounting Services at 4 Lawin
Street in Novaville, Caloocan City. The company changed its name to Osea Ronsayro
Accounting Services and started providing auditing, tax filing, registration or permit, and
bookkeeping services. Orientation, observation, demonstration, training, and application
systems are used for their training system. They carry out the tasks assigned to them. An
accounting staff member needs to possess certain qualities, including integrity, honesty, and
dependability. Professionalism and confidentiality should also be top priorities. This study was
designed to assist in developing an intervention program by extending and putting into
practice a formal ethical code of conduct. This study aims to evaluate the effectiveness of an
intervention program at ORAS Accounting Services in producing employees who are
progressive and fit to work for a certain job or career as a result.

This study revealed that there is no significant difference between the assessment of Male
and Female groups of respondents in the Extent of Implementation of a Formal Ethical Code
of Conduct in terms of rules, expectations and management, company policies to help
compliance, Guidelines for Behavior, and Day-to-day business practices. This was confirmed
by the t-computed value of 1.0730, which is less than the t-critical value of 3.707 at 0.01 level
of significance and 6 degrees of freedom. With these compared values, the null hypothesis is
Accepted.

The Proposed Intervention Program includes the key Result Area on rules expectation and
management, company policies to help compliance, Guidelines for Behavior, and Day-to-day
business practices. Other areas included in the intervention program were as follows:
Objective, Program of Activity, Person Involved, Time Frame, Budget, Monitoring, and
Evaluation.