Do cultural differences impact ethical issues? Exploring the relationship between national culture and quality of code of ethics

2021 ◽  
Vol 27 (1) ◽  
pp. 100823
Author(s):  
Filippo Vitolla ◽  
Nicola Raimo ◽  
Michele Rubino ◽  
Giovanni Maria Garegnani
Keyword(s):  
Cultural Differences ◽  
National Culture ◽  
Ethical Issues ◽  
Code Of Ethics ◽  
The Relationship

The Code of Ethics for Professional Accountants: Modern tendencies and principles

2021 ◽  
Vol 22 ◽  
pp. 128-141
Author(s):  
Elena N. MAKARENKO
Keyword(s):  
Code Of Ethics ◽  
Professional Activity ◽  
Professional Status ◽  
Social Image ◽  
Relationship Of ◽  
The Impact ◽  
Code Of Professional Conduct ◽  
The Relationship ◽  
Evident Relationship

Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.

Fostering medical staff reflection on the technological alienation of parents in the NICU

2021 ◽  
pp. 147775092110618
Author(s):  
Abram Brummett ◽  
Annie B. Friedrich
Keyword(s):  
Medical Staff ◽  
Moral Distress ◽  
Ethical Issues ◽  
Treatment Refusal ◽  
Healthy Newborn ◽  
Incurable Condition ◽  
Life Sustaining Treatment ◽  
Terminal Diagnosis ◽  
The Relationship

We describe a case of parents refusing a tracheostomy for an otherwise healthy newborn. The refusal was not honored because permitting the refusal would have violated state law, which required a child to have a qualifying condition (e.g. a terminal diagnosis, permanent unconsciousness, incurable condition with severe suffering) to remove or withhold life-sustaining treatment. However, this case strained the relationship between the parents and medical staff, who worried about sending the newborn home with a tracheostomy where she was not wanted. While many ethical issues arise in treatment refusal cases like this, we focus on the opportunity for ethicists to help the medical staff reflect on the technological alienation of the parents, which may help foster empathy, reduce moral distress, and strengthen the quality of the doctor-parent-patient triad.

scholarly journals The Effect of Work Experience and Educational Level on Official Translators’ Familiarity with Ethics in Translation and their Commitment to the Principles; an Iranian survey

2018 ◽  
Vol 6 (2) ◽  
pp. 37
Author(s):  
Rosa Ghasemi Nejad
Keyword(s):  
Work Experience ◽  
Ethical Issues ◽  
Code Of Ethics ◽  
Ethical Challenges ◽  
Human Interactions ◽  
Australian Institute ◽  
The Usa ◽  
And Gender ◽  
The Relationship ◽  
Shed Light

Although ethics in translation is not a new realm of study, it is almost intact for official translators in Iran. This study aims to evaluate translators’ familiarity and commitment to universally accepted ethical issues. Moreover the present study attempts to shed light on the relationship between translators’ educational levels and work experience and their familiarity and commitment to universally accepted translation ethical issues. The Australian Institute of Interpreters and Translators (AUSIT) has published a code of ethics for the members and obliges them to observe the principles. The first five principles are related to “Professional Conduct”, “Confidentiality”, “Competence”, “Impartiality” and “Accuracy”, which were obtained to conduct the present research. The instrument utilized in this study was a questionnaire containing 35 items presented to official translators in three populated cities in Iran, Tehran, Mashhad and Kerman. The multiple-choice researcher-made questionnaire was constructed in Persian to reduce any possible ambiguity. The present study conducted in 2016 on certified official translators and interpreters, either male or female, aged between 25 to about 52. However, it does not take age and gender into account. The study findings reveal that work experience and level of education have significant relationship with commitment and familiarity. SPSS and One-Way ANOVA were utilized to analyze the data.1.INTRODUCTIONEthics in translation is such a new subject in Iran that most of the official translators cannot avoid expressing their shock as they hear the term ethics in translation. Although ethics has been already introduced in many translation centers in many countries such as Australia and the USA, It is still new in Iran and degree of official translators’ familiarity with the principles and their commitment to them is unknown. Not observing the principles equals maximizing ethical challenges faced by translators and interpreters since they have a crucial role in many different situations related to human interactions (Baker, 2016). A study seemed necessary to evaluate their performance that can lead to an improvement per se since observing ethics is so important that philosophy believes it is a main source of making decisions arbitrarily unless the actions would be “aimless”, (Rupani, 2015). Such a study can introduce the necessity of ethics to translators, if it is then determined unknown and required. Afterwards, a comprehensive and culturally appropriate code of ethics will be proposed to Iranian Association of Certified Translators and Interpreters.AUSIT (Australian Institute of Interpreters and Translators) published one of the most accredited codes of ethPublishedby Australian

scholarly journals Code of ethics and conduct in the light of corporate governance: the stakeholders' perspective

2021 ◽  
Vol 14 (2) ◽  
pp. 405-422
Author(s):  
Renato Rodrigues da Silva ◽  
Ruan Carlos Dos Santos ◽  
Antonia Márcia Rodrigues Sousa ◽  
Lidinei Éder Orso ◽  
Saleh Fadel Ahmad Khatib
Keyword(s):  
Corporate Governance ◽  
Ethical Issues ◽  
Code Of Ethics ◽  
Codes Of Conduct ◽  
Primary Sources ◽  
Good Practices ◽  
Responsible Behavior ◽  
Decision Making Processes ◽  
Descriptive Survey ◽  
The Relationship

Purpose: To evaluate the theme "Code of Ethics and Conduct" in private or public organizations, considering the relationship between ethical issues and good practices in Corporate Governance, measures that subsidize the planning and strengthening of ethical cultures in the interpersonal context.Design / methodology / approach: The descriptive survey relied on the application of questionnaires and obtained 184 responses from organizations of various types. The study was carried out using codes of conduct made available by companies on their websites, characterized as primary sources. The data collected were worked in the SPSS, tabulated and presented as results in the form of tables or graphs, with appropriate analyses.Findings: The results show the adoption of good practices of integrity, especially on the Code of Ethics and Conduct. The adoption of an ethical code can be considered a way to formalize, encourage and guide responsible behavior among employees and organizations. Seen from the outside, it contributes to creating and maintaining a good corporate reputation and stakeholder trust. In this sense, the reasons behind the creation of a code have been stated in the Shareholders' Theory, the Legitimacy Theory and the Stakeholder Theory.Originality / value: The Code of Ethics and Conduct arises as an instrument to guide ethical behavior in organizations. Therefore, it is the declaration of the set of rights, duties, business conduct towards stakeholders, reflecting the culture and set of norms that enrich the company's decision-making processes and guide its behavior.

Quality of code of ethics: an empirical analysis on the stakeholder employee

2019 ◽  
Vol 16 (8) ◽  
pp. 1377-1402 ◽  
Author(s):  
Tatiana Mazza ◽  
Katia Furlotti
Keyword(s):  
Financial Reporting ◽  
Financial Distress ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Point Of View ◽  
Content Type ◽  
Ethics Research ◽  
The Relationship ◽  
Reporting Data

Purpose This paper aims to analyse the quality of Code of Ethics from the point of view of employees. In particular, the research aims to investigate which are the companies’ characteristics that influence the publication of a Code of Ethics and the Code of Ethics Quality from the employee perspective. Design/methodology/approach The authors use Italian listed companies and perform a manual content analysis on their Code of Ethics based on keywords related to the stakeholder employees. The authors perform regression models to investigate the determinants, using financial reporting data and companies’ information (i.e. industry). Findings The findings show that Code of Ethics are developed among large firms. A healthy and safe environment and a clear leadership are developed by firms with high grow rates. Equal employment opportunities and competent leadership are developed by firms with low financial distress. The need of effective communication for consensus seems more visible in Public Administration. Private sectors pay more attention to competent leadership, while firms in Trade take care on equal opportunities for employees. Originality/value At present, much of the codes of ethics’ research are focussed on the content and the effectiveness of codes of ethics, on the reasons, on the benefits and limitations of this tool, but few studies investigate the quality of codes of ethics and, even fewer the specific stakeholder employees. This study aims to improve the debate related to the elements affecting quality in codes of ethics, with particular attention to the rules that guide the relationship between companies and their employees.

9. Culture, consent, and community

2018 ◽  
pp. 105-117
Author(s):  
Michael Dunn ◽  
Tony Hope
Keyword(s):  
Medical Ethics ◽  
Medical Research ◽  
Cultural Differences ◽  
Ethical Issues ◽  
Western Countries ◽  
Advisory Boards ◽  
Protection Of Participants ◽  
Community Advisory Boards ◽  
Ethical Obligations

Cultural differences within and across societies can also challenge our assumptions and approaches to medical ethics and require us to reconsider our ethical obligations to individuals. Medical research involving collaboration between widely varying cultures is one context that is particularly problematic. ‘Culture, consent, and community’ discusses the guidelines for medical research, which highlights four main ethical issues: respect for the autonomy of the potential participants in research; protection of participants from the risk of harm; the value and quality of the research; and aspects of justice. It then considers how to avoid the imposition of Western views and practices on non-Western countries by endorsing respectful collaboration through community advisory boards.

scholarly journals The biological encoding of design and the premises for a new generation of 'living' products : the example of Sinapsi.

2019 ◽  
pp. 116-139
Author(s):  
Sabrina Lucibello ◽  
Carmen Rotondi
Keyword(s):  
Ethical Issues ◽  
Track And Field ◽  
Smart Device ◽  
Disabled People ◽  
Smart Systems ◽  
Dependent Relationship ◽  
New Generation ◽  
The Relationship

The following article aims to briefly describe the long and intricate search path which led to the design of Sinapsi, a smart device inspired by nature, for helping blind people’s mobility and orientation in track and field. The description will be accompanied by an analysis of different solutions already developed for helping blind people and by multiple thoughts, theoretical and methodological, that aim to critically explain the renewed role of design, as well as to highlight the importance of biological reference in a complex world populated by artificial intelligence. In particular, we will show how inspiration from biological systems can be one of the most innovative and attainable methods, not just to incorporate biological characteristics into machines and artifacts (nothing particularly new, even in AI) but to use it in the design process of smart systems as an instrument for improving quality of life and to expand our best human qualities. In fact, the growing complexity derived from the AI systems’ increasing degrees of autonomy has raised issues concerning the relationship between the user and the intelligent entity, as well as important ethical issues that call into question the design and that can be overcome through inspiration from the logic and the principles governing the intimate intelligence of nature. Finally, the explanation becomes particularly interesting and deep when we talk about assistive devices for sensory disabled people, in which the co-dependent relationship between the user and the technology becomes stronger and in which the boundary between help and substitution, between enhancement and helplessness, risks fading.

scholarly journals The Relationship between Organizational Conduct and National Culture

2013 ◽  
Vol 5 (2) ◽  
pp. 82-88 ◽  
Author(s):  
Ahsan Qamar ◽  
Ahmad Jusoh . ◽  
Halimah Idris .
Keyword(s):  
Conflict Resolution ◽  
Cultural Differences ◽  
National Culture ◽  
Employee Motivation ◽  
Organizational Changes ◽  
Organizational Behaviour ◽  
Cultural Aspects ◽  
The Relationship

This paper puts forwards different existing theories on classifying cultures of different countries. The first theory it introduces is of Hofstede’s cultural aspects, then the Hall’s Method of classifying culture into low and high context, and lastly the model of cultural differences by Trompenaars. Following that is the discussion on the interaction between organizational behaviour and the national culture. The focus would be the influence of culture on employee motivation, communication, organizational changes and conflict resolution.

The Relationship Between Interoception and Metacognition

2016 ◽  
Vol 30 (2) ◽  
pp. 76-86 ◽  
Author(s):  
Judith Meessen ◽  
Verena Mainz ◽  
Siegfried Gauggel ◽  
Eftychia Volz-Sidiropoulou ◽  
Stefan Sütterlin ◽  
...  
Keyword(s):  
Memory Performance ◽  
Memory Task ◽  
Demographic Characteristics ◽  
Metacognitive Awareness ◽  
Interoceptive Awareness ◽  
Future Research ◽  
Heartbeat Perception ◽  
Interoceptive Accuracy ◽  
The Relationship

Abstract. Recently, Garfinkel and Critchley (2013) proposed to distinguish between three facets of interoception: interoceptive sensibility, interoceptive accuracy, and interoceptive awareness. This pilot study investigated how these facets interrelate to each other and whether interoceptive awareness is related to the metacognitive awareness of memory performance. A sample of 24 healthy students completed a heartbeat perception task (HPT) and a memory task. Judgments of confidence were requested for each task. Participants filled in questionnaires assessing interoceptive sensibility, depression, anxiety, and socio-demographic characteristics. The three facets of interoception were found to be uncorrelated and interoceptive awareness was not related to metacognitive awareness of memory performance. Whereas memory performance was significantly related to metamemory awareness, interoceptive accuracy (HPT) and interoceptive awareness were not correlated. Results suggest that future research on interoception should assess all facets of interoception in order to capture the multifaceted quality of the construct.

The relationship between optimism, personal control and quality of life of patients with COPD

2002 ◽  
Author(s):  
R. Arnold ◽  
A. V. Ranchor ◽  
N. H. T. ten Hacken ◽  
G. H. Koeter ◽  
V. Otten ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Personal Control ◽  
The Relationship
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