scholarly journals Questions of ethics and etiquette in the Society of Accountants in Edinburgh, 1853–1951

2016 ◽  
Vol 22 (2) ◽  
pp. 179-192 ◽  
Author(s):  
Roy A Chandler
Keyword(s):  
Professional Ethics ◽  
Historical Analysis ◽  
Essential Elements ◽  
First Century ◽  
Ethical Framework ◽  
Professional Conduct ◽  
Accounting Profession ◽  
Temporal Perspective ◽  
Current Concerns

The intangible qualities of honesty and integrity are essential elements of the ethos of the accounting profession. This article reflects on the changing and continuous nature of questions of professional ethics within the Society of Accountants in Edinburgh. Using the Society’s archives, it presents a review of the questions which vexed early leaders of that body. A historical analysis of these issues helps place current concerns about professional conduct into an appropriate temporal perspective and demonstrates the deep-rooted nature of challenges in forming a notion of professional ethics. The article focusses on issues such as members committing criminal acts, problems with delineating the professional space, advertising and the quality of training of apprentice accountants. The article adds to our understanding of the creation of an ethical framework governing the behaviour of professional accountants in one jurisdiction during the first century of the existence of an organised profession. The presentation of individual cases provides a personal touch and adds depth to the analysis.

Continuing Legal Education: Rethinking Professional Ethics and Responsibility in India

2018 ◽  
Vol 5 (2) ◽  
pp. 152-168
Author(s):  
Prakash Sharma
Keyword(s):  
Professional Ethics ◽  
Legal Education ◽  
Legal Profession ◽  
Public Trust ◽  
Professional Responsibility ◽  
Ethical Standards ◽  
Professional Conduct ◽  
Legal Professionals ◽  
Law Commission

The declining standards in legal profession, coupled with loss of public trust and confidence, call for emphasis on a deeper understanding of professional ethics among lawyers and perhaps articulate a different notion of professional responsibility that extends beyond the standards of professional conduct and etiquette for lawyers. The 266th Report of Law Commission of India highlighted the need to structure legal education and to bring ethical standards in legal profession. In this regard, the article proposes to mandate continuing legal education (CLE) for legal professionals. The purpose of introduction of CLE programme is to emphasize upon the quality of advocacy. Further, it was to implement the concept of professional responsibility, which provides that a lawyer should represent a client competently. In this regard, CLE programme might help lawyers to re-inform, re-imagine and reconstruct the legal profession in India in ethical and responsible ways. This article discusses the considerations and the process that must led to the adoption of the CLE plan.

Ethics for Independent Auditors

1986 ◽  
Vol 1 (3) ◽  
pp. 222-231 ◽  
Author(s):  
Walter K. Kunitake ◽  
Clinton E. White
Keyword(s):  
Quality Of Service ◽  
Professional Ethics ◽  
Competitive Behavior ◽  
Professional Conduct ◽  
Cpa Firms ◽  
Independent Auditors ◽  
Professional Image

This article suggests that the AICPA, state societies, state boards, and CPA firms must reemphasize the need for professional conduct as well as the need to exercise self-restraint so that excessive competitive behavior does not reduce the quality of service and erode the accountant's professional image. It also recommends that the kind of professional ethics likely to promote professionalism be taught in auditing courses at universities as a way of instilling durable professional ethics in young accountants.

Enriching AIS Courses With SOX Compliance Activities

2010 ◽  
Vol 5 (1) ◽  
pp. 1-24 ◽  
Author(s):  
Joann Segovia ◽  
Carol M. Jessup ◽  
Marsha Weber ◽  
Sheri Erickson
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Internal Controls ◽  
Accounting Profession ◽  
Investor Confidence ◽  
Reporting Requirements ◽  
Sarbanes Oxley ◽  
Audit Firms ◽  
Significant Change

A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.

PROFESSIONAL ETHICS OF CPAS IN TAX PRACTICE: AN HISTORICAL PERSPECTIVE

1983 ◽  
Vol 10 (2) ◽  
pp. 81-97 ◽  
Author(s):  
Barry G. Broden ◽  
Stephen E. Loeb
Keyword(s):  
Professional Ethics ◽  
Government Regulation ◽  
Historical Perspective ◽  
Self Regulation ◽  
Accounting Profession ◽  
Occupational Groups ◽  
Two Factors ◽  
Tax Practice

The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.

The Baluch, Sunnism and the State in Iran

2017 ◽  
Author(s):  
Stéphane A. Dudoignon
Keyword(s):  
South Asia ◽  
South Asian ◽  
Social Life ◽  
The State ◽  
First Century ◽  
Local Democracy ◽  
Oasis Area ◽  
Shed Light

Since 2002, Sunni jihadi groups have been active in Iranian Baluchistan without managing to plunge the region into chaos. This book suggests that a reason for this, besides Tehran’s military responses, has been the quality of Khomeini and Khamenei’s relationship with a network of South-Asia-educated Sunni ulama (mawlawis) originating from the Sarbaz oasis area, in the south of Baluchistan. Educated in the religiously reformist, socially conservative South Asian Deoband School, which puts the madrasa at the centre of social life, the Sarbazi ulama had taken advantage, in Iranian territory, of the eclipse of Baluch tribal might under the Pahlavi monarchy (1925-79). They emerged then as a bulwark against Soviet influence and progressive ideologies, before rallying to Khomeini in 1979. Since the turn of the twenty-first century, they have been playing the role of a rampart against Salafi propaganda and Saudi intrigues. The book shows that, through their alliance with an Iranian Kurdish-born Muslim-Brother movement and through the promotion of a distinct ‘Sunni vote’, they have since the early 2000s contributed towards – and benefitted from – the defence by the Reformist presidents Khatami (1997-2005) and Ruhani (since 2013) of local democracy and of the minorities’ rights. They endeavoured to help, at the same time, preventing the propagation of jihadism and Sunni radicalisation to Iran – at least until the ISIS/Daesh-claimed attacks of June 2017, in Tehran, shed light on the limits of the Islamic Republic’s strategy of reliance on Deobandi ulama and Muslim-Brother preachers in the country’s Sunni-peopled peripheries.

Forging Aztecness: Twentieth-Century Mexican Musical Nationalism in Twenty-First Century Los Angeles

2020 ◽  
Vol 52 ◽  
pp. 127-146
Author(s):  
KRISTINA F. NIELSEN
Keyword(s):  
United States ◽  
Los Angeles ◽  
Mexican American ◽  
Historical Analysis ◽  
The United States ◽  
First Century ◽  
Ethnographic Fieldwork ◽  
Cultural Frameworks ◽  
Music Research ◽  
Siglo Xx

Abstract (Spanish/English)Forjando el Aztecanismo: Nacionalismo Musical Mexicano del Siglo XX en el siglo XXI en Los ÁngelesHoy en día, un creciente número de músicos mexico-americanos en los Estados Unidos tocan instrumentos indígenas mesoamericanos y réplicas arqueológicas, lo que se conoce como “Música Azteca.” En este artículo, doy a conocer cómo los músicos contemporáneos de Los Ángeles, California, recurren a los legados de la investigación musical nacionalista mexicana e integran modelos antropológicos y arqueológicos aplicados. Al combinar el trabajo de campo etnográfico con el análisis histórico, sugiero que los marcos musicales y culturales que alguna vez sirvieron para unir al México pos-revolucionario han adquirido una nuevo significado para contrarrestar la desaparición del legado indígena mexicano en los Estados Unidos.Today a growing number of Mexican-American musicians in the United States perform on Indigenous Mesoamerican instruments and archaeological replicas in what is widely referred to as “Aztec music.” In this article, I explore how contemporary musicians in Los Angeles, California, draw on legacies of Mexican nationalist music research and integrate applied anthropological and archeological models. Pairing ethnographic fieldwork with historical analysis, I suggest that musical and cultural frameworks that once served to unite post-revolutionary Mexico have gained new significance in countering Mexican Indigenous erasure in the United States.

The Revival of Quantification: Reflections on Old New Histories

2021 ◽  
Vol 45 (1) ◽  
pp. 1-25
Author(s):  
Steven Ruggles
Keyword(s):  
Twentieth Century ◽  
Social History ◽  
Economic History ◽  
Historical Analysis ◽  
The United States ◽  
First Century ◽  
Third Wave ◽  
Late Twentieth ◽  
The 1960S ◽  
Second Wave

AbstractQuantitative historical analysis in the United States surged in three distinct waves. The first quantitative wave occurred as part of the “New History” that blossomed in the early twentieth century and disappeared in the 1940s and 1950s with the rise of consensus history. The second wave thrived from the 1960s to the 1980s during the ascendance of the New Economic History, the New Political History, and the New Social History, and died out during the “cultural turn” of the late twentieth century. The third wave of historical quantification—which I call the revival of quantification—emerged in the second decade of the twenty-first century and is still underway. I describe characteristics of each wave and discuss the historiographical context of the ebb and flow of quantification in history.

scholarly journals REXIC project: retrospective cross-sectional study of documentation of informed consent for research biobanking in a public research and teaching hospital

2013 ◽  
Vol 2 (1) ◽  
pp. 10 ◽  
Author(s):  
Marta Nobile ◽  
Elena Garavelli ◽  
Barbara Gagliardi ◽  
Silvia Giovanelli ◽  
Paolo Rebulla ◽  
...  
Keyword(s):  
Informed Consent ◽  
Standard Model ◽  
Cross Sectional Study ◽  
Essential Elements ◽  
Cross Sectional ◽  
Research And Teaching ◽  
Single Standard ◽  
Set Up ◽  
Design And Methods

<em>Background</em>. The Center for Transfusion Medicine, Cell Therapy and Cryobiology, Milan, Northern Italy, is the headquarter of the POLI-MI biobank. It co-ordinates the biobank activities of the Fondazione Ca’ Granda Ospedale Maggiore Policlinico of Milan. Such activities require specific safeguarding of donors’ rights and protection of sensitive and genetic data. The Fondazione Ca’ Granda Ospedale Maggiore Policlinico has set up a project on informed consent with the aim of developing awareness and understanding of this issue. Within this project, it has been decided to evaluate how consent for biobanking material is expressed. <em>Design and methods.</em> The aim of the study was to evaluate the quality and completeness of consent to biobanking in the POLI-MI biobank. This was a retrospective study carried out in 2012 on samples of consent declarations collected by biobank units in 2011. Some units used a single, standard consent model available from a previous POLI-MI biobank workgroup. Other units used models which had been previouly formulated. Evaluation was made using a form that indicated the essential elements of consent. <em>Results</em>. A total of 48 consent declarations were collected using the single, standard model and 84 were collected using other models. The consent declarations that used the single, standard model were found to be the most complete and were filled in better than other models. <em>Conclusions</em>. Progressive adoption of a simple, standard consent model is expected to improve the quality of consent acquisition. Regular audit of the compliance of consent practices with ethical and legal requirements is mandatory to improve the quality of research biobanking.

Supporting the pursuit of professionalism during a crisis

BMJ Leader ◽  
2021 ◽  
pp. leader-2021-000458
Author(s):  
William O Cooper ◽  
Nancy M Lorenzi ◽  
Heather A Davidson ◽  
Cynthia A Baldwin ◽  
Daniel M Feinberg ◽  
...  
Keyword(s):  
Focus Group ◽  
Essential Elements ◽  
Healthcare Organisation ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Crisis Plans ◽  
Team Members ◽  
Professional Accountability ◽  
Physical Plant

BackgroundCrisis plans for healthcare organisations most often focus on operational needs including staffing, supplies and physical plant needs. Less attention is focused on how leaders can support and encourage individual clinical team members to conduct themselves as professionals during a crisis.MethodsThis qualitative study analysed observations from 79 leaders at 160 hospitals that participate in two national professionalism programmes who shared their observations in focus group discussions about what they believed were the essential elements of leading and addressing professional accountability during a crisis.ResultsAnalysis of focus group responses identified six leadership practices adopted by healthcare organisations, which were felt to be essential for organisations to navigate the crisis successfully. Unique aspects of maintaining professionalism during each phase of the pandemic were identified and described.ConclusionsLeaders need a plan to support an organiation’s pursuit of professionalism during a crisis. Leaders participating in this study identified practices that should be carefully woven into efforts to support the ongoing safety and quality of the care delivered by healthcare organisations before, during and after a crisis. The lessons learnt from the COVID-19 pandemic may be useful during subsequent crises and challenges that a healthcare organisation might experience.

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