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Gandhi: An Accounting Perspective

“Be the change you wish to see in the world,” words not only uttered by Mohandas Gandhi, but exemplified in his action that led to the freeing of India from British rule and the ending of the bloodshed in India and Pakistan. Gandhi earned his title of Mahatma, great soul through his ability to use the most ethical strategies to free an entire country. He believed that ultimately love and ethical individuals always prevailed over tyranny and injustice. He embodied these principles when he used peaceful protests and fasting to enact global change.  

Gandhi’s ethical dilemma was that Indians were being treated as second class citizens in India when they were under the rule of the British Empire. His previous attempt at equality prevailed in South Africa and he enacted the same techniques in India. Even though he was beaten and arrested many times, he refused to use any sources of violence against his oppressor. When his own followers partook in violent actions, Gandhi protested their bloodshed by fasting. One man choosing to starve himself evoked enough guilt and empathy in the country that all of the attacks and assaults had to a stop. 


Gandhi is one of the few individuals in the history of the world that was in stage 6 of Kohlberg’s stages of moral development. Gandhi retained ethical beliefs his entire life and believed to his core that people should do the right thing. He used his beliefs of nonviolence and protested when his followers chose otherwise.  


Gandhi stands to teach accountants a great deal about ethical decision making in the accounting industry. His most important lesson would be that one ethical man can change the entire world. His approach was very unique for the time in which countries waged wars and spilled innocent blood to gain their independence. Even though others chose violence, Gandhi never changed his approach. In accounting, you might find yourself in a situation where everyone in the firm is choosing unethical behavior or partaking in activities that are questionable, you should choose to stay grounded in your ethics and make the correct decision based on moral principles.  


Often times in business, we can see ethics similar to lessons in the movie, Gandhi with whistleblowers in accounting. The implementation of whistleblowing policies within organizations and ultimately the government, helps facilitate a reprimand to unethical accounting for anyone with ethical standards who is willing to report it. Sometimes, they are the only ones in the organization that want to do the right thing. Even though they are alone in their actions, they choose to do the right thing. In some cases, their actions can affect an entire organization or government regulatory agency. Hopefully in accounting, you will not be faced with a decision that effects the moral discrimination or bloodshed, but the principles used in ethical decisions making should be the same.    

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