Conduct and Character
A person's conduct is often documented by a certificate from their school. This certificate reflects how they behave in various settings like in a class, in a group, or as a part of a team. It’s a formal acknowledgment of their behaviour in structured environments. On the other hand, a person's character is about how they behave in different or independent situations, away from these structured settings. It’s about their true nature and actions when they are not being observed or evaluated.
For example, consider how someone follows traffic rules. When a police officer is nearby, their behaviour reflects their conduct—they follow the rules because they are being watched. However, their character is shown by how they behave when no officer is around—do they still obey the rules, or do they break them?
In accounting standards, we have two types of obligations: legal and constructive. Legal obligations are like conduct—they involve following the law because it’s required. Constructive obligations are like character—they involve doing the right thing even when it’s not legally required. Sounding better to differentiate between conduct and character in every walk of life?
By CA L.Muralidharan and CPA L.Mukundan
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