scholarly journals Accounting Code of Ethics: Severity Analysis of Threats to Compliance of Auditors in Nigerian Business Environment

2021 ◽  
Vol 9 (1) ◽  
pp. 16
Author(s):  
Sani Alfred Ilemona ◽  
Sunday Nwite
Keyword(s):  
Code Of Ethics ◽  
Business Environment

scholarly journals ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE

2018 ◽  
Vol 2 (1) ◽  
pp. 23-27
Author(s):  
Ika Sari Wahyuni-TD ◽  
Yudi Fernando ◽  
Evi Hasnita ◽  
Evi Hasnita
Keyword(s):  
Code Of Ethics ◽  
Business Environment ◽  
Accounting Education ◽  
Ethical Behaviour ◽  
Islamic Ethics ◽  
Accounting Practice

The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.

New Ethics for E-Business Offshore Outsourcing

2009 ◽  
pp. 2044-2071
Author(s):  
Fjodor Ruzic
Keyword(s):  
Social Impact ◽  
Code Of Ethics ◽  
Business Environment ◽  
Offshore Outsourcing ◽  
Fast Time ◽  
Use Of Technology ◽  
The Social ◽  
Ethics Program ◽  
Corporate Social ◽  
Socioeconomic Benefits

In today’s dynamic e-business environment where fast time to market is imperative, where information and telecommunications technology is costly and changing rapidly, and where skilled technical resources are scarce, e-businesses need reliable, high-end outsourcing infrastructure and resources. E-business companies should consider corporate social responsibility and they must work on reducing the pain and stress of disruption in home countries while increasing the socioeconomic benefits of these jobs in the receiving country. E-business should develop offshore outsourcing ethics program. It presents the analysis of the nature and the social impact of information technology and the corresponding formulation and justification of policies for the ethical use of technology. These notions are considered in efforts to produce globally acceptable ethics program that would articulate both individual company and global interests in an appropriate way. This chapter examines e-business ethics development, and new standardization efforts toward unified, globally acceptable Code of Ethics. It covers the analysis and discussion on the needs for such instrument and findings on how to reach unified global solution.

New Ethics for E-Business Offshore Outsourcing

2009 ◽  
pp. 843-870
Author(s):  
Fjodor Ruzic
Keyword(s):  
Social Impact ◽  
Code Of Ethics ◽  
Business Environment ◽  
Economic Benefits ◽  
Offshore Outsourcing ◽  
Fast Time ◽  
Use Of Technology ◽  
The Social ◽  
Ethics Program ◽  
Corporate Social

In today’s dynamic e-business environment where fast time to market is imperative, where information and telecommunications technology is costly and changing rapidly, and where skilled technical resources are scarce, e-businesses need reliable, high-end outsourcing infrastructure and resources. E-business companies should consider corporate social responsibility and they must work on reducing the pain and stress of disruption in home countries while increasing the socio-economic benefits of these jobs in the receiving country. E-business should develop offshore outsourcing ethics program. It presents the analysis of the nature and the social impact of information technology and the corresponding formulation and justification of policies for the ethical use of technology. These notions are considered in efforts to produce globally acceptable ethics program that would articulate both individual company and global interests in an appropriate way. This chapter examines e-business ethics development, and new standardization efforts toward unified, globally acceptable Code of Ethics. It covers the analysis and discussion on the needs for such instrument and findings on how to reach unified global solution.

New Ethics for E-Business Offshore Outsourcing

2011 ◽  
pp. 87-121
Author(s):  
Fjodor Ruzic
Keyword(s):  
Social Impact ◽  
Code Of Ethics ◽  
Business Environment ◽  
Economic Benefits ◽  
Offshore Outsourcing ◽  
Fast Time ◽  
Use Of Technology ◽  
The Social ◽  
Ethics Program ◽  
Corporate Social

In today’s dynamic e-business environment where fast time to market is imperative, where information and telecommunications technology is costly and changing rapidly, and where skilled technical resources are scarce, e-businesses need reliable, high-end outsourcing infrastructure and resources. E-business companies should consider corporate social responsibility and they must work on reducing the pain and stress of disruption in home countries while increasing the socio-economic benefits of these jobs in the receiving country. E-business should develop offshore outsourcing ethics program. It presents the analysis of the nature and the social impact of information technology and the corresponding formulation and justification of policies for the ethical use of technology. These notions are considered in efforts to produce globally acceptable ethics program that would articulate both individual company and global interests in an appropriate way. This chapter examines e-business ethics development, and new standardization efforts toward unified, globally acceptable Code of Ethics. It covers the analysis and discussion on the needs for such instrument and findings on how to reach unified global solution.

scholarly journals Ethical business practices in the Eastern Cape automotive industry

2014 ◽  
Vol 17 (5) ◽  
pp. 569-583 ◽  
Author(s):  
Hendrik Lloyd ◽  
Michelle Mey ◽  
Koman Ramalingum
Keyword(s):  
Business Ethics ◽  
Automotive Industry ◽  
Code Of Ethics ◽  
Business Environment ◽  
Ethical Behaviour ◽  
Business Practices ◽  
Eastern Cape ◽  
Online Questionnaire ◽  
Ethical Business ◽  
Ethics Research

High profile scandals have brought about a renewed interest in business ethics and, in particular, inunderstanding the factors that promote ethical behaviour. Business ethics is about identifying andimplementing values, rules and standards of conduct for guiding morally right behaviour in an organisation’sinteraction with its stakeholders. Against this background a quantitative analysis of the ethical practices of46 companies operating in the Eastern Cape automotive industry was conducted to determine the extent towhich ethics-related interventions contributed to establishing and maintaining an ethical organisationalenvironment. A structured online questionnaire was used to collect the data. The data collected wassubjected to extensive statistical analyses, including Cronbach Alpha coefficients and item total correlations,and various descriptive statistics were included as a quantitative summary of the data. A constant referencevalue for the study was also calculated to allow inferences regarding the significance of the tested variablesto the study. The results revealed that the organisations in the sample are highly ethical due to the presenceof ethics-related interventions, including a code of ethics, committed leadership, adherence to internal andexternal governance requirements, compliance with legislation and encouragement and disclosure ofunethical behaviour. In light of the high number of ethical scandals internationally, this study will add to theempirical body of business ethics research, as it provides organisations with a framework to establish andmaintain an ethical business environment.

scholarly journals Call for papers for the special issue of Zeszyty Teoretyczne Rachunkowości in 2021 entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis

2020 ◽  
Vol 107 (163) ◽  
pp. 183-186
Author(s):  
Andrijana Rogošić
Keyword(s):  
Corporate Culture ◽  
Financial Crises ◽  
Ethics Education ◽  
Professional Competence ◽  
Ethical Issues ◽  
Code Of Ethics ◽  
Business Environment ◽  
Ethical Behaviour ◽  
Accounting Professionals ◽  
The World

Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.

scholarly journals Code of ethics for SMEs: substantiating the necessity and willingness to implement in Ukraine

2018 ◽  
Vol 16 (3) ◽  
pp. 150-162
Author(s):  
Larysa Antoniuk ◽  
Igor Britchenko ◽  
Yevheniia Polishchuk ◽  
Nataliia Rudyk ◽  
Yuliia Sybirianska ◽  
...  
Keyword(s):  
Code Of Ethics ◽  
Small And Medium Enterprises ◽  
Level Structure ◽  
Business Environment ◽  
Business Practices ◽  
Business Climate ◽  
Public Authorities ◽  
Positive Effects ◽  
Business Entities ◽  
The Individual

The article substantiates the necessity of development and implementation of ethical rules of doing business into the business practices of small and medium enterprises. Particular attention is paid to business entities in Ukraine as a country with one of the highest levels of shadow economy. The two-level structure of SMEs’ Code of Ethics designed by the author is being presented, which is based on the following key concepts: transparency of business entities activity, partnership integrity, environmental and social responsibility, which are interrelated and reflected in the individual modules of the Code.The article presents the results of approbation of the author’s Code of Ethics for SMEs. The approbation is based on a personal and interactive questionnaire about the readiness of Ukrainian SMEs representatives to introduce ethical norms into their activities. The authors determined that Ukrainian SMEs are not well-informed about possible positive effects from following norms and rules in business, in particular, in terms of improving the business climate in the country, increasing the investment attractiveness of the economy as a whole and economic entities in particular, simplifying the access to financial and credit instruments.The survey and questionnaire of Ukrainian SMEs confirmed the need for the development and implementation of the business Code of Ethics norms, as well as potential demand for it. The respondents recognize the importance of certain international ethical rules in conducting business, which may contribute to attracting investment in Ukraine; however, this is not the only factor affecting the investment attractiveness of domestic business. It is substantiated that the business climate improvement is a complex issue, and the Code of Ethics, in this context, creates the opportunities of guiding and encouraging participants to the active influence on the business environment: to declare zero tolerance to corruption and to form and to maintain clear position in interactions with the public authorities.

New Ethics for E-Business Offshore Outsourcing

2008 ◽  
pp. 3632-3646
Author(s):  
Fjodor Ruzic
Keyword(s):  
Social Impact ◽  
Code Of Ethics ◽  
Business Environment ◽  
Economic Benefits ◽  
Offshore Outsourcing ◽  
Fast Time ◽  
Use Of Technology ◽  
The Social ◽  
Ethics Program ◽  
Corporate Social

In today’s dynamic e-business environment where fast time to market is imperative, where information and telecommunications technology is costly and changing rapidly, and where skilled technical resources are scarce, e-businesses need reliable, high-end outsourcing infrastructure and resources. E-business companies should consider corporate social responsibility and they must work on reducing the pain and stress of disruption in home countries while increasing the socio-economic benefits of these jobs in the receiving country. E-business should develop offshore outsourcing ethics program. It presents the analysis of the nature and the social impact of information technology and the corresponding formulation and justification of policies for the ethical use of technology. These notions are considered in efforts to produce globally acceptable ethics program that would articulate both individual company and global interests in an appropriate way. This chapter examines e-business ethics development, and new standardization efforts toward unified, globally acceptable Code of Ethics. It covers the analysis and discussion on the needs for such instrument and findings on how to reach unified global solution.

scholarly journals Ética profissional do bibliotecário atuante no segmento empresarial de Santa Catarina | Professional ethics of librarians active in the business segment of Santa Catarina

2011 ◽  
Vol 7 (1) ◽  
Author(s):  
Daniela Câmara Pizarro
Keyword(s):  
Social Constructivism ◽  
Professional Ethics ◽  
Information Dissemination ◽  
Code Of Ethics ◽  
Structured Interview ◽  
Business Environment ◽  
Ethical Conduct ◽  
Ethical Challenges ◽  
Santa Catarina ◽  
Deontological Ethics

Resumo O objetivo geral deste estudo consistiu em compreender as representações de ética e ética profissional apreendidas nos discursos dos bibliotecários atuantes em empresas de Santa Catarina. Na fundamentação conceitual aprofundaram-se os conceitos de ética e suas abordagens contemporâneas, a deontologia e ética bibliotecária, o ambiente empresarial e seus desafios éticos. Já a fundamentação teórico-metodológica concentrou-se nos preceitos da sociologia do conhecimento, do construtivismo social, e na teoria das representações sociais. A pesquisa é qualitativa, a coleta de dados realizou-se através de um roteiro de entrevista semi-estruturado e a análise dos dados apoiou-se na técnica do Discurso do Sujeito Coletivo (DSC). A partir dos discursos dos entrevistados foram detectados três pontos relevantes sobre esse coletivo: o desconhecimento da conceituação de ética e ética profissional, assim como da sua importância e a falta de domínio significativo do conteúdo do Código de Ética Profissional do Bibliotecário Brasileiro. O conceito de ética expresso confunde-se com o conceito de moral e, ainda, esse coletivo tem noções de ética relacionadas com alteridade, caráter e comportamento. Assim como a ética geral, há uma falta de entendimento sobre o conceito de ética profissional, reforçado pelo desconhecimento do conteúdo do Código de Ética do Bibliotecário Brasileiro. Merece atenção, também, a influência que os pressupostos éticos empresariais exercem na conduta ética do bibliotecário que atua nesse ambiente.  Fica claro que não há espaço para questionamento dos valores da empresa, sendo que a conduta ética empresarial prevalece. A oferta e o repasse das informações são regulados de forma a obter competitividade e lucratividade para as empresas. Este estudo teve como pano de fundo o contexto da pós-modernidade, onde valores de uma racionalidade técnica e instrumental predominam no pensamento e no agir do homus economicus, propiciando um vazio ético e a falta de referências para nortear o agir humano.Palavras-chave ética bibliotecária; profissionais da informação – ética; unidade de informação empresarial – éticaAbstract The objective of this study was to understand the ethical and professional ethics representations present in the discourse of librarians who work in enterprises in the state of Santa Catarina. Firstly, the main concepts of ethics and its contemporary approaches, the deontological ethics and the librarians’ ethics, and the business environment and its ethical challenges are discussed. The theoretical and methodological substantiations focused on the concepts of the sociology of knowledge, social constructivism, and the social representations theory. The data for this qualitative research was obtained through a semi-structured interview and was analyzed based on the “Discourse of the Collective Subject” (DCS). It was possible to identify in the discourse of the professionals: the lack of knowledge regarding ethical concepts and professional ethics and its importance, as well as the lack of familiarity with the Professional Code of Ethics of the Brazilian Librarians. Besides, the concepts of ethics and morality and their differences do not seem to be very clear to the interviewed librarians. Their notions of ethics are often related to otherness, character and behavior. There is a lack of understanding regarding the concept of professional ethics, which is reinforced by the non-familiarity with the contents of the Ethic Code of the Brazilian Librarians. Business ethical assumptions also have an influence on the ethical conduct of the librarian. It seems to be clear that there is no room for questioning the firm’s values, since the business ethical conduct prevails. Information dissemination is regulated in order to promote competitiveness and profitability for the enterprise. This research had as its background the post-modern context, in which values of technical and instrumental rationality are emphasized in thoughts and in the homus economicus’ actions, creating an ethical emptiness, that is, a lack of references and examples to guide human actions.Keywords librarian ethics; information professionals – ethics; bussiness information unit – ethics

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