The effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Regina Mensah Onumah ◽  
Samuel Nana Yaw Simpson ◽  
Amoako Kwarteng

Purpose This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants. Design/methodology/approach The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. Findings The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants. Originality/value In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.

2018 ◽  
pp. 2-17
Author(s):  
María Concepción Verona Martel ◽  
Sara De León Santana

En este trabajo se analizan los diferentes tipos de acoso y discriminación recogidos en los códigos éticos de las empresas cotizadas en la Bolsa española a 31-12-2015. Los resultados muestran que las empresas incluyen una amplia variedad de tipos de acoso y discriminación en su código de conducta, entre los que destaca el rechazo a la discriminación por razón de sexo. Asimismo, el análisis por sectores pone de manifiesto que en todos los sectores no se da la misma importancia a los diferentes tipos de acoso y discriminación. Abstract In this paper we analyze the different types of harassment and discrimination included in the ethical codes of companies listed on the Spanish Stock Exchange on 12/31/2015. The results show that companies include a wide variety of types of harassment and discrimination in their code of conduct, among which the rejection of discrimination based on sex stands out. Likewise, the analysis by sectors shows that in all sectors, the different types of harassment and discrimination are not given the same importance.


2015 ◽  
Vol 4 (4) ◽  
pp. 340
Author(s):  
Bharathan Viswanathan ◽  
Robinson Joseph ◽  
Philip Thomas ◽  
Sambasivan Elumalai

<p>Indian accounting standards are not only principle based but also based on users’ perceived ethical notions on professional ethics and compliance with professional code of conduct that are issued by the Institute of Chartered Accountants of India (ICAI).Codes of conduct for accountants give guidelines for proper behavior in the profession. The present study attempts to understand the perceptions of practicing auditors and professional Chartered Accountants (CAs) on the Indian accounting Standards and adherence to the professional code of conduct issued by the ICAI. The study is based on a survey conducted among a sample of qualified CAs. On the basis of the findings, the study concluded that ethical accounting standards are fundamentally necessary for accountants to produce quality financial reports free from material misstatements.</p>


Author(s):  
Al-Hasan Al-Aidaros ◽  
Kamil Md Idris ◽  
Faridahwati Mohd. Shamsudin

An accountants’ ethical code of conduct represents the moral values, principles and rules that accountants should have. The ethical codes of conduct of AICPA and IFAC are the two main codes most countries adopt to guide their members on how to deal with accounting information from the ethical perspective. While the AICPA ethical code of conduct was developed specifically for the USA, the IFAC ethical code of conduct was developed by taking into account the different practices of ethical code of conduct in various countries. The main purpose of this paper is to present an overview of the similarities and differences of these two codes. The comparison of the two documents is made on the following issues: establishment, structure and approach of the codes, the public interest principle, and the independence principle. The comparative analysis shows that the AICPA and IFAC codes are more similar than different even though some differences are noticeably important.   Keywords: Ethical code of conduct, Accountants, AICPA, IFAC.


2017 ◽  
Vol 25 (1) ◽  
pp. 28-30

Purpose Most workplace health promotion efforts have failed to consistently and sustainably encourage employees to take responsibility for their health. The purpose of this paper is to explore a potentially high-impact solution – Health Codes of Conduct – for engaging and motivating employees to assume responsibility for their health. Design/methodology/approach This mixed methods study draws on interview and survey methodology with a sample of 149 working adults to examine the feasibility of Health Codes of Conduct. Descriptive and inferential statistics are calculated to understand reactions, characteristics of the companies likely to support the idea, and components of a Health Code of Conduct. Findings Nearly all employees offered moderate to high support for Health Codes of Conduct; this included overweight but not obese employees. Additionally, all demographic groups either moderately or strongly supported the policy when they included either monetary incentives (such as prescription discounts) or often overlooked non-monetary incentives (such as employee recognition). Some of the more popular features of Health Codes of Conduct included annual physical exams, exercise routines, and simply being encouraged to stay home when ill. Originality/value This paper is the first to propose the concept of Health Codes of Conduct and solicit feedback from employees on this novel idea. Furthermore, the authors identify both the monetary and non-monetary incentives and disincentives that employees believe would be most compelling.


2016 ◽  
Vol 31 (3) ◽  
pp. 381-392 ◽  
Author(s):  
M. Dolores Gallego ◽  
Salvador Bueno ◽  
David López-Jiménez

Purpose The purpose of this paper is to carry out empirical testing of the relationship between corporate image and corporate satisfaction among business-to-consumer (B2C) e-commerce organizations who possess codes of conduct and study their effects on sales volume. The aim is to measure impacts of both corporate image as well as measure corporate satisfaction on online sales volume increases. In addition, the authors have added to the study the product-type dimension as a moderate variable. Design/methodology/approach A structural model is developed and empirically tested through survey data obtained from 127 Spanish companies adhering to a code of conduct. Findings The results indicate that adhering to a code of conduct has a positive impact on the increase in sales volumes. The paper identified the main reasons for adhering to a code of conduct, such as offering greater trust to potential consumers as well as improving the firm’s image, prestige and increasing quality and security. Research limitations/implications Further variables must be identified that would help to determine the impact on organizations adhering to codes of conduct. Practical implications This paper highlights how B2C e-commerce codes of conduct help managers achieve better conditions for competiveness. The findings show how adhering to a code of conduct has a positive impact on increased sales volumes. The results indicate that the reasons for adhering to a code of conduct are the following: it offers greater trust to potential consumers, as well as improves the firm’s image and prestige, and increases purchase quality and security. Originality/value This paper contributes to the enrichment of knowledge concerning B2C e-commerce codes of conduct developed a pioneering study.


2015 ◽  
Vol 8 (3) ◽  
pp. 214-229 ◽  
Author(s):  
Rebecca Robbins ◽  
Brian Wansink

Purpose – Most workplace health promotion efforts have failed to consistently and sustainably encourage employees to take responsibility for their health. The purpose of this paper is to explore a potentially high-impact solution – Health Codes of Conduct – for engaging and motivating employees to assume responsibility for their health. Design/methodology/approach – This mixed methods study draws on interview and survey methodology with a sample of 149 working adults to examine the feasibility of Health Codes of Conduct. Descriptive and inferential statistics are calculated to understand reactions, characteristics of the companies likely to support the idea, and components of a Health Code of Conduct. Findings – Nearly all employees offered moderate to high support for Health Codes of Conduct; this included overweight but not obese employees. Additionally, all demographic groups either moderately or strongly supported the policy when they included either monetary incentives (such as prescription discounts) or often overlooked non-monetary incentives (such as employee recognition). Some of the more popular features of Health Codes of Conduct included annual physical exams, exercise routines, and simply being encouraged to stay home when ill. Research limitations/implications – Health Codes of Conduct offer a surprisingly well-supported potential solution. Favorable reactions were observed across all examined segments of workers, even overweight (but not obese) employees. Using the specific features of Health Codes identified here, visionary companies can tailor their company’s Health Code of Conduct with the appropriate monetary and non-monetary incentives and disincentives. Social implications – What if the workplace could be a positive source of health and empowerment for valued employees? The authors show employee Health Codes of Conduct could be this empowering, engaging solution that has been missing. Originality/value – This paper is the first to propose the concept Health Codes of Conduct and solicit feedback from employees on this novel idea. Furthermore, the authors identify both the monetary and non-monetary incentives and disincentives that employees believe would be most compelling.


2020 ◽  
pp. 20-72
Author(s):  
Stephen Downes

The growth and development of learning analytics has placed a range of new capacities into the hands of educational institutions. At the same time, this increased capacity has raised a range of ethical issues. A common approach to address these issues is to develop an ethical code of conduct for practitioners. Such codes of conduct are drawn from similar codes in other disciplines. Some authors assert that there are fundamental tenets common to all such codes. This paper consists of an analysis of ethical codes from other disciplines. It argues that while there is some overlap, there is no set of principles common to all disciplines. The ethics of learning analytics will therefore need to be developed on criteria specific to education. We conclude with some ideas about how this ethic will be determined and what it may look like.


2016 ◽  
Vol 26 (2) ◽  
pp. 261-290 ◽  
Author(s):  
David Katamba ◽  
Cedric Marvin Nkiko ◽  
Consolate Ademson

Purpose This paper aims to avail a soft approach to embracing the process of creating a business code of conduct and ethics and make it work for a pharmaceutical company [player] which wants to remain relevant before stakeholders and society, amidst escalating inducements to go against the acceptable pharmaceutical behaviour. Design/methodology/approach Data collection was guided by qualitative methodologies. A four stepwise process was followed: data collection at the case company – Kampala Pharmaceutical Industries (KPI), Uganda; validation of data collected at KPI; data collection from external stakeholders of KPI; and re-validation of KPI data based on data collected from external stakeholders. In all this, combination of semi-structured and informal interviews with CEOs, senior staff managers, non-participant observation of ethical related activities plus organizing a stakeholder engagement workshop on business code of conduct and ethics was achieved. This workshop helped document what ought to be an ideal design process to secure stakeholder buy-in of the code of business ethics. A local pharmaceutical company in Uganda, KPI was used, which, for continuous five years since its adoption of the business code of conduct and ethics, registered commercial viability without any record of unethical practices. Triangulation was used to ensure credibility and validity of the results. For data analysis, a three-stepwise process was followed, which helped develop a framework within which the collected data revealed themes which were later analyzed. For generalization of the findings, the “adaptive theory approach” was used. Findings When poorly introduced in an organization, the business code of conduct and ethics can work against the company simply because it will be received with “intentional rebellion” from stakeholders, notably staff. However, when a soft stakeholder engagement and consultative approach is used and followed during the business code of ethics and conduct’s design process, multiple stakeholders feel proud and are much willing to live by the promise spelt out in it. Cited notable benefits of living by the code include reputational enhancement, strategic competitiveness and increased possibilities of wining cross-border cooperation among like-minded pharmaceutical players. In the efforts to reap from the code of ethics, communication was observed as an indispensable activity. Refresher trainings to remind the stakeholders about the promises in the code are also needed as time passes by, otherwise they forget. Needless to say, rewarding those who live an exemplary life in embracing and living by the code was cited as key in sustaining the ethical agenda. Lastly, managing multiple stakeholders influences is a curvilinear fashion and involves back and forth consultations. Practical implications The lessons learnt from KPI can be borrowed and used by both global pharmaceutical players and national/local players, especially those that face challenges living by the promise of their existing codes or those without business code of conduct and ethics. That is, both players can use the suggested process to help participants in their medicine supply chain to come up with working business codes of conduct, as well as guide the stakeholder consultative process which results in stakeholder buy-in. Originality/value For many years, issues surrounding bioethics have dominated priorities of World Health Organization (WHO), UNESCO and many international and national development allies. However, there is an escalating violation of medical codes of conduct and ethics. Hence, this publication is a step toward the implementation of the principles and objectives of the UNESCO Universal Declaration on Bioethics and Human Rights which is currently challenged with a difficult question posed by life sciences – How far can we go given the dented medical relationship between ethics, medical science and freedom?


2021 ◽  
Vol 121 (3) ◽  
pp. 246-264
Author(s):  
Muhammad Khalilur Rahman ◽  
Md Shah Newaz ◽  
Mina Hemmati ◽  
S M Yusuf Mallick

PurposeThe purpose of this study is to explore the private general practice (GP) clinics' service environment, patients' satisfaction and their impact on word of mouth (WoM) for others for future treatment in GP clinics.Design/methodology/approachData are collected from 367 respondents using a paper-based survey questionnaire. Partial least square (PLS) is used to evaluate the proposed model and hypotheses relationships.FindingsThe findings reveal that ambience and service delivery have a high significant influence on patients' emotional satisfaction (β = 0.27, t = 4.31, p = 0.00) and (β = 0.26, t = 4.81, p = 0.00), respectively, while interior décor has a positive and significant influence on satisfaction (β = 0.13, t = 1.98, p = 0.04). The results indicate that exterior design and cleanliness are not associated with satisfaction. Patients' emotional satisfaction is highly related to WoM (β = 0.55, t = 13.44, p = 0.00). The results also show that emotional satisfaction has a significant mediating effect on the relationship between clinic service environments (ambience, interior décor, service delivery) and WoM (β = 0.15, t = 3.94, p = 0.00), (β = 0.073, t = 3.94, p = 0.04), (β = 0. 0.143, t = 4.13, p = 0.00), respectively.Originality/valueThe study will provide insights regarding Malaysian health consumers' perceptions toward GP clinics' service environment, whether they remain utilitarian or have evolved to entail hedonic appreciations. The contribution to the service environment could be adopted by future health-care studies, particularly those intended to examine GP clinics and other clinic-based institutions.


Pravni zapisi ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 464-484
Author(s):  
Jelena Danilović

The article analyses codes of conduct of pharmaceutical companies, as specific autonomous acts which prescribe both moral principles of fair and honest business and particular legal duties. Article aims to set jurisprudential base for better understanding of this concept. The first part of the article deals with development and specifics of ethical codes as hybrid, legal and moral instruments. The second part analyses legal nature of the codes reviewed from pluralistic jurisprudence stance, identifying them as institutes of autonomous law. The third part analyzes moral content of codes, while in the final part the article analyzes these specific legal and moral institutes, within the context of Fuller's moral scale. Applied methods are conceptual analysis of the code of conduct concept as well as descriptive analysis of the business practice and available, relevant autonomous rules. Overview includes also comparative method of presentation of empirical practice. Conclusion analyses position of ethical codes, as specific autonomous acts, within the frame of Fuller's moral scale and perceived antagonism of morality of aspiration and morality of duty.


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