Religion is often viewed as a firm foundation of morality in society. Assuming that religion is the only thing that makes people moral, it is important to understand its reasons. It is also hard to imagine what would happen to people whose morality is supported only by religion if it appeared that there is no God who will punish them for their sins after death. In reality, moral action is always voluntary, and should not depend on external factors, such as religion; therefore, atheists are as moral as other people who believe in God. 

Morality, which is provoked only by a fear of punishment by God, is not strong. Truly moral people behave ethically not because they are afraid of being punished for their sins, but because of their traits. In this case, it is difficult to claim that all atheists are immoral because they do not believe in God. Finally, there are a lot of unethical people either religious people or atheists. For a normal person, there is no matter whether God exists or not, the sufferings of other people would make this person respond morally.

At the same time, religion is a great divisive factor that causes conflicts between people of different confessions. Thus, it can hardly be considered a moral foundation. Atheists are not concerned about the religious affiliation of people around them. Hence, atheists adhere to natural law and common ethical codes, instead of dogmas of any religion. Moral behavior is a choice of any mentally sound person, which cannot be ordered by the threat from God. Religion makes morality in an accounting essay topics collective achievement while for atheists it is always an individual choice. This is the reason morality should be accounted for concerning one individual, but not a group of individuals, such as atheists.