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.

Ethics Perception

2015 ◽  
pp. 1-15 ◽  
Keyword(s):  
Decision Making ◽  
Business Ethics ◽  
Moral Judgment ◽  
Code Of Ethics ◽  
Real Life ◽  
Ethical Awareness ◽  
Learning And Teaching ◽  
Ethical Decisions ◽  
Early School ◽  
Diverse Society

Education is one of the most consistent and powerful correlates to the development of moral judgment in individuals. Education builds theoretical and some practical basics for making more effective ethical decisions. Educators influence students in their learning about business ethics, but ethics can be considered as continuous knowledge, which could be taught and learned in ways different from teaching traditional sciences. However, teaching of ethics is possible because the aim is to create certain skills and build the basics for promising wise thinking for proper decision making. Building ethical awareness in a diverse society implies building awareness in schools and universities by having ethics as a university requirement. Teaching of ethics must start from early school stages and must engage parents actively. Integration of a code of ethics in the curriculum is brought to life by addressing real life stories of unethical behavior. This chapter explores the learning and teaching of ethics.

An applied code of ethics model for decision-making in the accounting profession

2019 ◽  
Vol 43 (9) ◽  
pp. 1117-1134
Author(s):  
Dinah M. Payne ◽  
Christy Corey ◽  
Cecily Raiborn ◽  
Matthew Zingoni
Keyword(s):  
Decision Making ◽  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Codes Of Conduct ◽  
Modern Society ◽  
Codes Of Ethics ◽  
Vital Role ◽  
Accounting Profession ◽  
Content Type ◽  
Ethical Decisions

Purpose The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays a vital role in the functioning of modern society. It is essential that members of this profession be ethical and stand fast against the internal and external pressures that might encourage these professionals to engage in fraudulent activities. Codes of ethics provide a coherent articulation of the ideals, responsibilities and limitations of the collective ethic of a profession’s members and can assist in guiding ethical behavior. Design/methodology/approach Our model is based on the professional values of justice, utility, competence and utility, i.e. JUCI model, which is a straightforward and easily understandable ethical decision-making model that the average accounting professional, as well as finance professionals in general, may reference when challenged with difficult ethical quandaries. Findings This code, the JUCI Code, represents a contribution to the literature in that its simple, but not simplistic, approach could be of enormous benefit to busy and pressured accountants who need help in constructing independently achieved and defensible rational ethical decisions in the practice of accounting. Originality/value In this paper, the authors build upon a review of ethical foundations and codes of conduct in other professions to construct our code of ethics for accounting professionals.

Ethical Awareness and Healthcare Professionals

1998 ◽  
Vol 52 (1) ◽  
pp. 33-40
Author(s):  
Paul A. Holmes ◽  
Mary J. Meehan
Keyword(s):  
Decision Making ◽  
Nursing Homes ◽  
Ethical Decision ◽  
Healthcare Professionals ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Support Staff ◽  
Care Staff ◽  
Ethical Awareness ◽  
Ethical Decisions

Reports the results of a survey that sought to measure the “ethical awareness” of healthcare professionals at a number of area hospitals and nursing homes. Notes that the survey was helpful in isolating areas for needed inservices on ethical issues. Indicates that in creating the ethical environment necessary for the making of ethical decisions, pastoral care staff can offer encouragement to administrators in assessing the ethical awareness of the hospital's employees in such a way that not only clinical staff, but support staff and administrators as well, become more aware that many “non-clinical” situations are also the arena for ethical decision-making.

scholarly journals An integrated ethical approach to bioethical decision-making: A proposed model for ministers

2012 ◽  
Vol 46 (1) ◽  
Author(s):  
Magdalena C. De Lange
Keyword(s):  
Decision Making ◽  
Ethical Decision Making ◽  
Integrative Model ◽  
Ethical Decisions ◽  
Proposed Model ◽  
Contextual Elements ◽  
Decision Making Processes ◽  
The Individual ◽  
The Right ◽  
Reflective Skills

This article outlined a model for guidance in ‘doing’ bioethics in a Reformed context. The proposed model suggested that in order to arrive at responsible ethical decisions, one must refer to both contextual elements and theory. The theoretical grounding for this model was based on the integration of a deontological and virtue ethics approach, arguing that virtue enables persons to know and desire the right moral ends and motivates them to carry out appropriate action toward achieving these ends. An integrative model opens up the possibility whereby bioethics as a systematic tool provides the individual decision-maker with the critical-reflective skills and justification for the ultimate choice that is lacking in the general decision-making processes. This could lead to clearer thinking and increased confidence in the justification of decisions within the Reformed tradition. The proposed hermeneutical perspective on ethical decision-making represents a shift in views about the nature of knowledge and the process of how we come to know. The key to this hermeneutical approach is to acknowledge the dialectic between the universal and the subjectivity of human relations. Working in specific religious communities, one needs to take cognisance of the fact that knowledge is situated in the context of human relationships in which the interpreter participates when articulating the meaning of bioethical experiences. Another aspect that is anticipated lies in the realisation that people struggling with bioethical dilemmas should not be viewed as isolated individuals, but as members of a broader faith community.‘n Geïntegreerde etiese benadering tot bioetiese besluitneming: Voorgestelde model vir predikante. Hierdie artikel het ‘n model geskets wat moontlike riglyne aantoon vir die  beoefening  van  bioetiek  binne  ‘n  Gereformeerde  konteks.  Die  voorgestelde  model argumenteer dat verwysing na beide kontekstuele elemente en teorie onafwendbaar is om tot verantwoordelike bioetiese besluite te kan kom. Die teoretiese begronding vir hierdie model het op die integrasie van deontologiese- en karakteretiek berus en is gebaseer op die argument dat karakteretiek persone in staat stel om die regte morele doelwitte te ken en motiveer hulle ook om die nodige stappe te neem om dit te bereik. ‘n Geïntegreerde model skep die moontlikheid vir bioetiek as ‘n sistematiese stuk gereedskap om die individuele besluitnemer met die kritiesreflektiewe vaardighede en gronde vir regverdiging van die finale keuses toe te rus, aspekte wat in algemene besluitnemingsprosesse ontbreek. Dit kan ook lei tot helderder denke en groter vertroue in die motivering van besluite binne die Gereformeerde tradisie. Die voorgestelde hermeneutiese perspektief op etiese besluitneming verteenwoordig ‘n verskuiwing in aanvaarde sienings oor die aard van kennis en die prosesse wat tot kennis lei. Die sleutel tot hierdie hermeneutiese benadering is om erkenning te gee aan die dialektiek tussen die universele en subjektiewe menslike verhoudings. Dit is veronderstel dat persone wat in spesifieke geloofsgemeenskappe werk daarop ag moet slaan dat kennis binne die konteks van menslike verhoudings – waarbinne die interpreteerder funksioneer – gesetel is wanneer die betekenis van bioetiese ervaring geartikuleer word. ‘n Verdere aspek was die erkenning van die feit dat mense wat met bioetiese dilemmas worstel nie as geïsoleerde individue beskou moet word nie, maar as lede van ‘n breër geloofsgemeenskap.

scholarly journals Marital Status, Religiosity, And Experience As A Predictor Of Ethical Awareness Among Accounting Professionals

2014 ◽  
Vol 12 (2) ◽  
pp. 125 ◽  
Author(s):  
Javad Gorjidooz ◽  
Cindy Greenman
Keyword(s):  
Decision Making ◽  
Marital Status ◽  
Work Experience ◽  
Quantitative Research ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Rank Order ◽  
Future Research ◽  
Ethical Awareness ◽  
Ethical Decisions

Many corporations and their accountants have taken ethics for granted. This oversight has led to the closing of companies such as Enron and WorldCom. Accountants are placed in positions of having to render ethical decisions daily, and when they lose sight of ethical values, the dissolution of corporations can occur. The goal in this quantitative research is to investigate the relationship between the independent variables of marital status, religiosity, and years of work experience and the dependent variable of ethical decision-making. Eighty-three members of the Michigan Association of Certified Public Accountants (MACPA) completed an internet-delivered survey on ethical dilemmas. Because they were contacted through the MACPA weekly E-newsletter, the respondents were those members who chose to accept the weekly electronic newsletter and who read it. The 83 participant responses were saved within Survey Monkey and extracted by the authors. A nonparametric Kruskal-Wallis test examined differences in mean rank order of ethical decision-making scores among the marital status groupings and revealed no significant differences in mean ranks (?2 (4, N=83) = 3.810, p = .432) or among the years of work experience (?2 (5, N = 83) = 7.768, p = .170). Based on results of the tests, the hypothesis that there is no relationship between ethical decision-making and marital status and between ethical decision-making and years of work experience cannot be rejected. A Spearman correlation analysis revealed no significant association (rho = -0.084, p = 0.226, n = 83) between ethical decision-making and religiosity. Based on the results of these and related tests, the hypothesis that there is no relationship between ethical decision-making and religiosity could not be rejected. The results from this study have added to the limited literature on ethical decision-making and three variables of marital status, religiosity, and years of work experience. The authors recommendation for future research is to conduct studies within different professional organizations and with additional variables including gender, sexual orientation, age, and self-assessments. Also, given the small response size of this study, a larger, more representative sample size would give the study more credibility.

scholarly journals Accountant’s Ethical Orientations Under Ethical Decision Making Literatures Review Of Accounting’s Aspect From 1995 To 2012

2020 ◽  
Vol 12 (2) ◽  
pp. 88
Author(s):  
Suryadi Winata ◽  
Limajatini Limajatini
Keyword(s):  
Decision Making ◽  
Research Method ◽  
Ethical Climate ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Ethical Philosophy ◽  
Ethical Orientations ◽  
Ethical Decisions ◽  
Ethical Education

The objective of this study is to invent ethical judgments of Accountants from 1996 - 2013. The research’s used O’Fallon and Butterfield, 2005 about empirical ethical orientations from 1994 to 2004, and Craft review 2013 also from 2005 to 2012. Research method used in this study is the literatures base on the reviews of empirical ethical decision making. Code of ethics and ethical education affect the ethical orientations of accountants in practice, and empowered idealism Dan relativism (ethical philosophy). The implementations  of an ethical climate in business step by step would strengthen ethical decisions made by accountants in practice.

Ethics Perception

2018 ◽  
pp. 800-814
Author(s):  
Philippe W. Zgheib
Keyword(s):  
Decision Making ◽  
Business Ethics ◽  
Moral Judgment ◽  
Code Of Ethics ◽  
Real Life ◽  
Ethical Awareness ◽  
Learning And Teaching ◽  
Ethical Decisions ◽  
Early School ◽  
Diverse Society

Education is one of the most consistent and powerful correlates to the development of moral judgment in individuals. Education builds theoretical and some practical basics for making more effective ethical decisions. Educators influence students in their learning about business ethics, but ethics can be considered as continuous knowledge, which could be taught and learned in ways different from teaching traditional sciences. However, teaching of ethics is possible because the aim is to create certain skills and build the basics for promising wise thinking for proper decision making. Building ethical awareness in a diverse society implies building awareness in schools and universities by having ethics as a university requirement. Teaching of ethics must start from early school stages and must engage parents actively. Integration of a code of ethics in the curriculum is brought to life by addressing real life stories of unethical behavior. This chapter explores the learning and teaching of ethics.

Ethical Decision-Making at Intersections of Spirituality and Music Therapy in End-of-Life Care

2020 ◽  
Vol 38 (1) ◽  
pp. 20-24
Author(s):  
Noah Potvin ◽  
Cathleen Flynn ◽  
Jillian Storm
Keyword(s):  
Decision Making ◽  
Music Therapy ◽  
End Of Life ◽  
End Of Life Care ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Life Care ◽  
Music Therapists ◽  
Ethical Decisions

Abstract Music therapists in end-of-life care settings are commonly requested by patients to self-disclose their spiritual beliefs and to participate in explicit spiritual practices or rituals. Four potential courses of action available to music therapists will be framed using an integrative ethical decision-making model in context of the American Music Therapy Association Code of Ethics. Stakeholdership, moderating obligations, and ethical values are concepts integral to this examination, providing music therapists dynamic constructs to continuously utilize when determining effective, culturally responsive ethical decisions. Specific ethical principles and codes are provided for additional points of reference, and recommendations are provided to guide future explorations into the ethical dimensions of music therapy and spirituality.

scholarly journals A Deeper Look at Autonomous Vehicle Ethics: An Integrative Ethical Decision-Making Framework to Explain Moral Pluralism

2021 ◽  
Vol 8 ◽  
Author(s):  
Jimin Rhim ◽  
Ji-Hyun Lee ◽  
Mo Chen ◽  
Angelica Lim
Keyword(s):  
Decision Making ◽  
Moral Reasoning ◽  
Moral Philosophy ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Autonomous Vehicle ◽  
Moral Dilemma ◽  
Individual Factors ◽  
Ethical Decisions ◽  
Ethical Behavioral Intentions

The autonomous vehicle (AV) is one of the first commercialized AI-embedded robots to make autonomous decisions. Despite technological advancements, unavoidable AV accidents that result in life-and-death consequences cannot be completely eliminated. The emerging social concern of how an AV should make ethical decisions during unavoidable accidents is referred to as the moral dilemma of AV, which has promoted heated discussions among various stakeholders. However, there are research gaps in explainable AV ethical decision-making processes that predict how AVs’ moral behaviors are made that are acceptable from the AV users’ perspectives. This study addresses the key question: What factors affect ethical behavioral intentions in the AV moral dilemma? To answer this question, this study draws theories from multidisciplinary research fields to propose the “Integrative ethical decision-making framework for the AV moral dilemma.” The framework includes four interdependent ethical decision-making stages: AV moral dilemma issue framing, intuitive moral reasoning, rational moral reasoning, and ethical behavioral intention making. Further, the framework includes variables (e.g., perceived moral intensity, individual factors, and personal moral philosophies) that influence the ethical decision-making process. For instance, the framework explains that AV users from Eastern cultures will tend to endorse a situationist ethics position (high idealism and high relativism), which views that ethical decisions are relative to context, compared to AV users from Western cultures. This proposition is derived from the link between individual factors and personal moral philosophy. Moreover, the framework proposes a dual-process theory, which explains that both intuitive and rational moral reasoning are integral processes of ethical decision-making during the AV moral dilemma. Further, this framework describes that ethical behavioral intentions that lead to decisions in the AV moral dilemma are not fixed, but are based on how an individual perceives the seriousness of the situation, which is shaped by their personal moral philosophy. This framework provides a step-by-step explanation of how pluralistic ethical decision-making occurs, reducing the abstractness of AV moral reasoning processes.

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