Difference between Integrity and Objectivity

Integrity and objectivity are closely related, but they are not the same thing. Here’s a clear distinction suitable for exam answers.

1. Integrity

Integrity means being honest, straightforward, and morally upright in all professional and business relationships.

A professional accountant with integrity:

• Does not cheat, lie, or manipulate information.
• Keeps promises and behaves in a way that is consistent with ethical values, even when no one is atching.
• Will not be associated with information that is false or misleading.

You can remember it as:

“Integrity = Being honest and doing the right thing.”

Example:

An accountant discovers an error that benefits the company. With integrity, they disclose and correct it, even though hiding it would make the results look better.

2. Objectivity

Objectivity means being neutral, unbiased and free from conflicts of interest when making professional judgments.

A professional accountant with objectivity:

• Does not allow personal feelings, relationships, or pressure (from bosses, clients, or family) to influence their judgment.
• Avoids situations involving bias, conflict of interest or undue influence.
• Bases decisions on facts and evidence, not on who is involved or what they personally prefer.

You can remember it as:

“Objectivity = Thinking fairly and without bias.”

Example:

An auditor must evaluate the financial statements of a company owned by their close friend. To maintain objectivity, they should not accept that engagement or must take safeguards (e.g. removal from the team).

Key Differences 

You can summarise the distinction like this:

1. Nature of the principle

Integrity: About honesty and moral character.

Objectivity: About impartiality and unbiased judgment.

2. Focus

Integrity focuses on doing the right thing and being truthful.

Objectivity focuses on not allowing bias, conflicts of interest or undue influence to affect professional decisions.

3. Example phrase for answer

Integrity requires a professional accountant to be honest and straightforward in all professional and business relationships, while objectivity requires the accountant to remain unbiased and not allow personal interests, relationships or pressure from others to influence professional judgment.