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Enhancing Quality of Service Through Code of conduct --- By Sanjay Kumar Gupta

Enhancing Quality of Service Through Code of conduct --- By Sanjay Kumar Gupta FCS, ACIS (London). A  code of conduct  is a set of rules  outlining the responsibilities of or proper practices for an individual, party or organization.

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Enhancing Quality of Service Through Code of conduct --- By Sanjay Kumar Gupta

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  1. Enhancing Quality of Service Through Code of conduct --- By Sanjay Kumar Gupta FCS, ACIS (London)

  2. A code of conduct is a set of rules  outlining the responsibilities of or proper practices for an individual, party or organization

  3. “Ethics is void without economics,economics is blind without ethics.” Karl Homann Philosopher & Economist

  4. The International Federation of Accountants In its 2007 International Good Practice Guidance provided the following working definition: "Defining and Developing an Effective Code of Conduct for Organizations", "Principles, values, standards, or rules of behavior that guide the decisions, procedures and systems of an organization in a way that (a) contributes to the welfare of its key stakeholders, and (b) respects the rights of all constituents affected by its operations."

  5. http://www.imperial-tobacco.com Annual Report& Accounts 2012 28,574 million £ revenue Position of Company Secretary

  6. 1. Background 1.1 Principles of ethics and morality embedded in the legal framework makes a code of conduct for a professional. Without external deterrence, barring few respectable exceptions, people tend to become selfish and violate pious principles or “DHARMA”

  7. 1.4 Indian traditions teach us to respect others, earn trust and confidence of the public and discharge at least three major debts. These debts are towards : their ancestors, parents and society as a whole.

  8. 1.7 The societal expectations or norms are referred to as ‘values’ which are nothing but generalized beliefs or expected standards of conduct.

  9. 1.10 In formulating the code of conduct, the Committee and the Council adopted a certain normative approach or value judgment. The codes evolved were rooted in the principles of Dharma stating positively what the profession stands for, what it expects from the members and what it cherishes as valued ideals of the society.

  10. Ch. 3 TEXT 21 TRANSLATION Whatever action a great man performs, common men follow. And whatever standards he sets by exemplary acts, all the world pursues. Extracts from Dr. Jagan’s book : Be chaste in thought, word and action. (Swami Vivekananda VI. 124) When a man is perfect he sees perfection in others. (Swami Vivekananda III. 28)

  11. Ch. 3 TEXT 26 TRANSLATION So as not disrupt the minds of ignorant attached to the furtive results of prescribed duties, a learned person should not induce them to stop work. Rather, by working in the spirit of devotion, he should engage them in all sorts of activities. Extracts from Dr. Jagan’s book : You should go to the sinking millions of India, and take them by the hand. (Swami Vivekananda III.433)

  12. Professional misconduct in relation to Company Secretaries in practice (Part I of the First Schedule to the Act) Clause (6) provides that a Company Secretary in practice shall be deemed to be guilty of professional misconduct, if he — “solicits clients or professional work, either directly or indirectly, by circular, advertisement, personal communication or interview or by any other means: Provided that nothing herein contained shall be construed as preventing or prohibiting- (i) any Company Secretary from applying or requesting for or inviting or securing professional work from another company secretary in practice; or (ii) a member from responding to tenders or enquires issued by various users of professional services a organizations from time to time and securing professional work as a consequence.”

  13. Professional misconduct in relation to members of the Institute generally Clause (2) of Part III of the First Schedule provides that a member of the Institute whether in practice or not, shall be deemed to be guilty of professional misconduct, if he— “does not supply the information called for or does not comply with the requirements asked for by the Institute, Council or any of its Committees, Director ( Discipline ) Board of Discipline, Disciplinary Committee, Quality Review Board or the Appellate Authority.”

  14. Clause (1) of Part II of Second Schedule provides that a member of the Institute whether in practice or not, shall be deemed to be guilty of professional misconduct, if he — “contravenes any of the provisions of this Act or the regulations made there under or any guidelines issued by the Council.”

  15. Ch. 2 TEXT 47 TRANSLATION You have a right to perform your prescribed duty, but you are not entitled to the fruits of action. Never consider yourself to be the cause of the results of your activities, and never be attached to not doing your duty. Extracts from Dr. Jagan’s book : To work I have the right. Mother knows the rest. (Swami Vivekananda VIII. 345)

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