Perceptions of the Ethical Infrastructure, Professional Autonomy, and Ethical Judgments in Accounting Work Environments

2022 ◽  
Author(s):  
Spenser G. Seifert ◽  
Ethan G. LaMothe ◽  
Donna Bobek Schmitt
Keyword(s):  
Professional Autonomy ◽  
Work Environments ◽  
Ethical Judgments

Awareness and Decision Making in Professional Ethics

2000 ◽  
Vol 5 (1) ◽  
pp. 19-27 ◽  
Author(s):  
Ronny Swain
Keyword(s):  
Decision Making ◽  
Professional Ethics ◽  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Professional Autonomy ◽  
Ethical Awareness ◽  
Ethical Decisions ◽  
The Right ◽  
Aid Decision

The paper describes the development of the 1998 revision of the Psychological Society of Ireland's Code of Professional Ethics. The Code incorporates the European Meta-Code of Ethics and an ethical decision-making procedure borrowed from the Canadian Psychological Association. An example using the procedure is presented. To aid decision making, a classification of different kinds of stakeholder (i.e., interested party) affected by ethical decisions is offered. The author contends (1) that psychologists should assert the right, which is an important aspect of professional autonomy, to make discretionary judgments, (2) that to be justified in doing so they need to educate themselves in sound and deliberative judgment, and (3) that the process is facilitated by a code such as the Irish one, which emphasizes ethical awareness and decision making. The need for awareness and judgment is underlined by the variability in the ethical codes of different organizations and different European states: in such a context, codes should be used as broad yardsticks, rather than precise templates.

Auditing the Systems Understanding Aid Project: An Integrative Assignment for Accounting Students

2012 ◽  
Vol 7 (1) ◽  
pp. 27-51 ◽  
Author(s):  
Susan L. Swanger ◽  
Beth H. Jones
Keyword(s):  
Active Learning ◽  
Teaching Methods ◽  
Work Environments ◽  
Accounting Students ◽  
External Work ◽  
Learning Tasks ◽  
Independent Auditors ◽  
Course Integration

ABSTRACT Accounting educators strive to prepare graduates for work in their chosen field. Various teaching methods can be employed to best accomplish this goal. One valuable tool is the use of active learning tasks that simulate external work environments. This paper describes the collaboration between an AIS and an Auditing professor who used an integrative task that spanned their two classes over two semesters. The authors had their AIS students complete Arens and Ward's Systems Understanding Aid (SUA) project (Arens & Ward, 2008). The following semester, students in the auditing class audited the records and financials that had been generated by students the previous semester. The project was designed to facilitate course integration and teamwork by having groups of students play the role of corporate accountants, then act as independent auditors.

Nigerian physiotherapists’ perception of direct access and patients’ self-referral

2015 ◽  
Author(s):  
Chidozie Emmanuel Mbada ◽  
Kayode D. Ojetola ◽  
Rufus Adesoji Adedoyin ◽  
Udoka A. C. Okafor ◽  
Olubusola E. Johnson ◽  
...  
Keyword(s):  
Public Support ◽  
Cross Sectional Study ◽  
Study Data ◽  
Professional Autonomy ◽  
Direct Access ◽  
Cross Sectional ◽  
Major Barrier ◽  
Physiotherapy Practice ◽  
South West ◽  
Validated Questionnaire

Background: The global advocacy for Direct Access (DA) and Patients’ Self-Referral (PSR) to physiotherapy is consistent with the quest for promoting professional autonomy and recognition. It was hypothesized in this study that the attainment of this clarion call in Nigeria may be hamstrung by challenges similar or different from those reported in other climes. Objective: This study assessed the perception of DA and PSR among Physiotherapists (PTs) in South-West, Nigeria. Methods: One hundred PTs from ten purposely selected public-funded out-patient facilities from South-West, Nigeria responded in this cross-sectional study, yielding a response rate of 75% (100/150).  A previously validated questionnaire for World Confederation of Physical Therapists (WCPT) on the global view of DA and PSR for physical therapy was used in this study. Data was analyzed using descriptive statistics. Results: There was a high awareness on legislation regulating practice (91%) and scope (84%) of the profession. Respondents assert that the extant legislation allows for DA (49%) and PSR (97%). However, 40% of the respondents opined that the baccalaureate qualification of PTs was inadequate for competence in DA and PSR; and a post-professional residency programme was mostly recommended (52%). Public support for DA and PSR to physiotherapy was rated more than the advocacy role of the Nigeria Society of Physiotherapy (60% vs. 40%). Physicians’ (71%) and politicians’ (65%) views were rated the major barrier to achieving DA and PSR status in physiotherapy. Similarly, physicians’ (90%) and politicians’ (88%) support was perceived as the major facilitator.  Conclusion: Physiotherapy practice in Nigeria has the semblance of autonomy in DA and PSR but is devoid of legislative support. Most Nigerian physiotherapists assume professional autonomy but were not aware of the lack of legal support for DA and PSR. The current entry-level academic curricula were considered to be deficient and inadequate for autonomous practice in Nigeria.  Physicians and politicians were the most important barrier or facilitator to achieving legal support for DA and PSR in physiotherapy in Nigeria.

Supports for Ethical Judgments

Ethics ◽  
1952 ◽  
Vol 62 (3) ◽  
pp. 191-200
Author(s):  
Linde Ahrens
Keyword(s):  
Ethical Judgments

scholarly journals A Meta-Analysis of Studies on Groupware for Collaborative Work Environments

Proceedings ◽  
2021 ◽  
Vol 74 (1) ◽  
pp. 9
Author(s):  
Birgul Kutlu ◽  
Yeliz Gunal Aggul ◽  
Idil Atasu ◽  
Zeynep Kaymaz
Keyword(s):  
Research Method ◽  
Design Science ◽  
Meta Analysis ◽  
Collaborative Work ◽  
Descriptive Analysis ◽  
Work Conditions ◽  
Work Environments ◽  
Academic Field ◽  
Time Space ◽  
Space Matrix

This meta-analysis examines the studies on groupware published between the years 2010 and 2020. Descriptive analysis was conducted to determine the distribution of studies in terms of publication year, time–space matrix category, targeted sectors, research methods, and the academic field of the journals that published these studies. Although groupware played a significant role in communication, collaboration, and coordination of users in various collaborative work conditions and sectors, the majority of studies focused on asynchronous and distributed collaborative work environments in the software engineering field, and the research method preferred was design science.

Sign in / Sign up

Export Citation Format

Share Document