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因实施岗位轮换,从筹资和投资岗位轮换到了成本核算岗位,负责成本费用的核算。成本费用核算,工作量大,业务繁忙,与以前筹资和投资核算业务相比,的工作量大大增加,但其工资收入却没有增长,引起了的强烈不满。在工作中出现以下情况: (1) 向财务部经理提出,要求调回原工作岗位,其所提出的理由是:熟悉原来的核算业务,可以大大提高工作效率。 (2) 应其爱人的要求,将本公司开发新产品的成本资料和技术资料复印后,交给了他爱人;为了让儿子及早地体验会计实务,未经任何领导批示,将公司的记账凭证、会计账薄带给上大学的儿子看。 (3) 整日牢骚满腹,对待工作粗心大意,频频出现核算错误。 (4) 对待前来办理业务的相关部门人员,面无表情,态度冷淡,甚 至故意刁难。 与同学们讨论,完成以下分析: 1.分析财务经理是否会同意的要求,将其调回筹资和投资核算岗位,为什么?实施岗位轮换对会计人员的业务素质有何影响? 2.分析事项(2)、(3)和(4)中的行为违背了会计职业道德的哪些方面?
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