This book, Professional Ethics, has been thoughtfully developed to provide undergraduate students— especially those pursuing B.Com. degrees in most of the Universities—with a structured, accessible, and culturally relevant understanding of ethical foundations essential for personal growth and professional success. The text explores key themes in personal and organizational ethics, including the relationship between morality and law, the formation of moral standards, and the influence of religion and culture in shaping ethical behavior. Special emphasis is placed on India’s ethical and spiritual heritage, drawing on timeless values such as Dharma, Ahimsa, Satya, and Karma, as well as the profound teachings of Indian thinkers like Swami Vivekananda, Mahatma Gandhi, Sri Aurobindo, and Rabindranath Tagore. Further, the book covers practical aspects of professional conduct—such as etiquette, codes of conduct, and the role of personal values—providing students with real-world applications of ethical reasoning. With its simple language, structured explanations, and curriculum-aligned content, the book iis designed to support both academic success and the development of morally responsible professionals. It is my sincere hope that this work not only enhances intellectual understanding, but also inspires students to lead lives of integrity, responsibility, and compassion, both in the workplace and in society at large.


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