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Professional Issues In Information Technology: Accounting Software

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Discuss about the Professional Issues in Information Technology for Accounting Software.




Professional ethics in information technology attracts various level of compliance related to ethical issues to provide best level of service to the external stakeholders in the form of customers. While the industry demands more of transparent and prudent attitude from the service providers, it also ensures that the customers will be served with professional attitude with mitigating the scope of being misled or deprived by the solution provided by the IT companies. In the below article, we will thoroughly analyze the case study in the perspective of ethical evaluation related to IT service so far social, ethical and legal issues are concerned followed by research on Australian Standard of corporate governance on ICT and reflective report of the case study by describing, exploring, evaluating and planning for future course of action [1].

Professional Standards as per ACS 

As per ACS guideline towards compliance of professional standards, the same is based upon pillars of codes as set by the authority. The codes define different level of compliance in respect of abiding the law. The codes endorse ACS values in the forms of flowing:

  • Prioritize public interest as prime objective
  • improvement of value of life of stakeholders
  • sincerity
  • ability
  • Development of professional skills
  • Professionalism[2].

As per this referred case study, professional standards are violated by the company by harming the interest of users through misleading information resulting to their unexpected outcome from using the software with resultant outcome of non-assurance of quality of life of the stakeholders. This activity is not proven to be honest and competent for the customers as the software used by the customers had put them in the domain of discomfort with resultant hazards. This activity is also not conforming the professional aspect so far professionalism and professional development is concerned as the software thus launched in the market is done with the awareness that the same may cause damage to the users due to its loopholes existing in the system [3]. 

Identification of Potentially Affected Identities 

Referred case study is highlighting the launching of accounting software with tax calculation with bug. Although disclaimer is being mentioned, the customers have used it for their easy accessibility of tax return module and the same had resulted to improper submission of tax return with subsequent penalties imposed upon them. The customers used the software for their tax return and due to presence of probable presence of  bug, the tax return had created harassment to the users and the clients had faced unnecessary situation which was due to lack of professionalism on the part of the company [4].

Ideal Action from the Company 

To comply with the ACS values, the president of the company should try to mitigate the possibility of ill functioning of the software before launching the same in the market. In order to ensure the same, the software should be passed through rigorous process of trail and error system through research and thus the risk of ill functioning of the software could be mitigated. Moreover, the disclaimer declaration in the software it self can not prove its worth to the customers, because they are opting for this software to be at comfort zone related to tax return domain. Hence it is the prime and foremost duty of the company to ensure primacy of public interest with the objective of enhancement of quality of life of customers which was denied. Being the president of the company, short term gain for the company should not be prioritized with the cost of customers’ expectation, instead long term gain is to be highlighted with creation of loyal and satisfied customer base by providing the coveted level of service they look for from the software launched by the company.


Australian Standard for Corporate Governance of Information and Communication Technology (ICT) AS 8015-2005 


This is a standard set by ACS with the scope of providing guidance to the Directors of any ICT organization to ensure efficient, effective and up to the standard of ICT within the activities of their respective organization.  This standard is applicable to ensure governance of any type of resource in order to extend effective information and communication service and support to the respective organization through the expertise of ICT professionals for the in-house use within the organization or service providers of external in nature or for the purpose of serving the business entities within the sphere of the organization. 


The goal of implementing this Standard is to ensure promotion of effective, competent, and satisfactory use of ICT in all organizations by—(a) arranging provision for stakeholders of internal and external in nature by raising the confidence of accomplishment of the Standard if, is followed, generation of trust can be made in the corporate governance of the organizations of ICT; (b) providing information with guidance to the Directors to govern the use of ICT in their organization; and (c) ensuring provision of the basis for objective evaluation of the corporate governance of ICT. 


This standard is applicable to organizations like:

  • Any companies irrespective of its legal status,
  • NPOs or Not-for-profit organizations
  • Government entities

This specific standard extends guidance to the internal and external stakeholders of the business entities allied with ICT including internal and external service provider, ICT auditors and internal or external technical specialists [5].  

Reflective Report 



Week 1-3  Learning







The above case study had highlighted the areas of lacuna in the ICT industry where the president of the company had not taken proper action to debug the software and had hurriedly launched the same with a disclaimer.







This case study had pointed out the effectiveness of the ACS standards as this would be instrumental to ensure the interest of the customers and external stakeholders. The good part of this case study is that it can make the customers aware of the product with terms and conditions and disclaimer declaration mentioned in the product, and thus it makes the customers educated and updated about the conditions of the product. The bad part of this case study is pointing out the nil compensation of the affected customers who had to bear the penalties due to misrepresentation of tax return for which the software was found guilty.










This case study highlighted the area of self development as an ICT professional by complying ethical codes as set by ACS standard to ensure primacy of public interest by substantiating quality of life for stakeholders. Every loopholes of the product is to be mitigated through rigorous research process and not to launch any product with proven track record of efficiency and accurateness.










Future planning is to be made through research work on the specific product to make it full proof while at laboratory. Proper step-wise actions are to be initiated to ensure proper accuracy as per coveted level of performance through professionalism for the product before launching the same in the market to confirm loyal customer base for the product and the company, as a whole.







[1] George W. Reynolds, Ethics in Information Technology, 5th ed. Australia: Strayer University, April 2012. [Online].
[2] Acs. (2016) ACS Certification Guidelines. [Online].
[3] Acs. (2014, April) ACS Code of Professional Conduct Professional Standards Board Australian Computer Society. [Online].
[4] Acs. (2015, August) ACS core body of knowledge. [Online].
[5] Acs. (2005, January) Corporate governance of information and technology. [Online].

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