scholarly journals MUHASEBECİLERİN VE MÜKELLEFLERİN IESBA’NIN ETİK İLKELERİ TEMELİNDE MUHASEBECİLERİN MESLEKİ DAVRANIŞLARINA BAKIŞI: ESKİŞEHİR İLİNDE BİR ARAŞTIRMA

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Vedat EKERGİL ◽  
Ahmet ONAY
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Business Owners ◽  
Ethical Principles ◽  
Professional Experience ◽  
Accounting Profession ◽  
Operating Period ◽  
Professional Activities ◽  
Societal Values ◽  
High Degree

Accounting is a profession in which the community expects a high degree of commitment to ethical values. Accounting profession ethics brings limits on behaviours of professional members due to laws, societal values and traditions in order for professional activities to be carried out as required. IFAC, the accounting profession of the global profession, has published a Code of Ethics for Accounting Professionals Handbook, which has been comprehensively taken into account by the ethical principles that must be observed by accountants. IFAC's work has led many countries as well as legal arrangements in our country. Our study has been tested on the sample consisting of professional members and business owners / managers operating in Eskişehir province where the accountants' ethical principles are taken into consideration in their occupational behaviour. The data obtained from the accountants are analysed in terms of gender, professional experience and the number of taxpayers held and the data obtained from taxpayers are analysed in detail in terms of the operating period of the enterprises and the fee paid for accounting services.The opinions of accountants are not differentiated by gender but they are different depending on professional experience and number of taxpayers possessed.On the other hand, it was determined that the opinions of taxpayers differ according to duration of operations of taxpayers, but they do not differ according to units they paid for accounting services. In addition, analyses were made about the views of accountants and taxpayers on their professional ethics in general.

scholarly journals Elevating the Dialogue on Professional Ethics to the Next Level: Reflections on the Experience of the Academy of Management

2011 ◽  
Vol 7 (3) ◽  
pp. 505-509 ◽  
Author(s):  
Richard T. Mowday
Keyword(s):  
Small Proportion ◽  
Professional Ethics ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Ethical Principles ◽  
Professional Behaviour

This commentary reflects on the Academy of Management's experience since developing a formal code of ethics to guide the professional behaviour of its members over twenty years ago. Despite widespread efforts to publicize the Code within the Academy, a sizeable proportion of Academy members are unaware it exists and only a very small proportion have read it carefully. Current efforts underway to increase ethics awareness are described. In addition, it is suggested that the discussion of ethical principles needs to move beyond a printed document and annual workshops to become more influential in the day-to-day lives of management professors. Suggestions for how this might be accomplished by the Academy of Management and other similar associations with codes of ethics (e.g., IACMR) are discussed.

scholarly journals Cognitive-resource components of eventfulness in the context of the subject's professionalisation

2021 ◽  
Vol 26 (4) ◽  
pp. 55-61
Author(s):  
Artyom S. Kashapov
Keyword(s):  
Professional Development ◽  
Study Data ◽  
The Other ◽  
Professional Experience ◽  
Method Evaluation ◽  
Cognitive Characteristics ◽  
Cognitive Resource ◽  
Professional Activities ◽  
The Subject ◽  
High Degree

The article discusses the cognitive-resource components of the subject's professionalisation necessary for the implementation of professional activities. The sample was made up of employees of the Federal service of execution of punishments. There are 3 groups of subjects – junior, middle and senior commanding staff. There are 20 people in each group. To study professionalisation, it was necessary to select groups in the sample that reflected different stages of professionalisation. As a criterion for this division, the rank and position of employees were used. In an empirical study, data were collected using a non-standardised method of causometric survey (Rashad Akhmerov, Aleksandr Kronik), the 8-colour test of Max Lüscher, the test of Thomas Cottle, and the method "Evaluation of five-year intervals". It is established that as subject become a professional, it perceives and evaluates the events of its life as a resource that affects the success of the activity. Understanding and including events in the structure of its experience allows the subject to show internality and take responsibility for its actions. Such a high degree of inclusion of events in the experience ensures a person's resource stability when facing difficulties, and on the other hand, it is a source of resources for development. It is proved how the motivating force of events serves as an indicator that reflects the degree of professional development. It is shown that the frequency and strength of emotionally colored events is not related to professional experience, but depends on certain cognitive characteristics of the subject.

scholarly journals Muslim auditors’ ethics

2020 ◽  
Vol 108 (164) ◽  
pp. 229-240
Author(s):  
Małgorzata Czerny
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Ethical Principles ◽  
Cultural Norms ◽  
The West ◽  
Islamic Ethics ◽  
Muslim Countries ◽  
The Subject ◽  
Religious Reasons ◽  
The Impact

The article discusses Islamic ethics and the impact it has on the professional ethics of Muslim auditors. Based on studies of the available literature on the subject and the Qur’an, the paper identifies the source of Muslim ethics and indicates that its perspective is slightly different from the perspectives known in the West. It also identifies the ethical principles which should be followed by a Muslim auditor. The analysis of the sources indicates that Islamic ethics and the understanding of certain principles and rules in Mus-lim countries differ (for cultural and religious reasons) from the perspective commonly adopted in other countries, hence the belief that it is necessary to create their own code of ethics for professionals, such as auditors. Attempting to assess how cultural norms affect professional ethics, based on a selected example of professional audit practitioners in Muslim countries, the article may be a prelude to further research in this direction, not necessarily in relation to the Islamic cultural circle.

Public Relations and Journalism: the Question of Ethics

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Ivana Stojanovič Prelevič ◽  
Tatjana Ðukič
Keyword(s):  
Public Relations ◽  
Public Interest ◽  
Professional Ethics ◽  
Code Of Ethics ◽  
Comparative Method ◽  
Ethical Principles ◽  
The Public ◽  
Theoretical Perspectives ◽  
The Media

In this paper the authors use the comparative method to analyze differences and similarities between basic ethical principles of the Serbian Journalists’ Code of Ethics and the Code of Professional Ethics of the Serbian Public Relations Association. The authors examine whether the interests of PR and journalist professions have to conflict as is usually thought, or they can be both used as a means of informing the citizens, as Philip Patterson believes. In this paper, the theoretical perspectives of Denis Everett and John Merrill are also taken into account. They state that the media is guided by profit, while the public interest, true information and ethics are secondary.

Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania

2019 ◽  
Vol 10 (1) ◽  
pp. 89-98
Author(s):  
Violeta State ◽  
Loredana Cristina Tănase ◽  
Raluca-Georgiana Petre
Keyword(s):  
Information Technology ◽  
Professional Ethics ◽  
Code Of Ethics ◽  
Economic Environment ◽  
Accounting Profession ◽  
Complex Activity

Abstract The change of the current economic environment due to the globalization of the economy and the unhindered circulation of products and services, the removal of national customs barriers, the evolution of information technology and the diversification of marketing techniques have led to a change in the financial and accounting services market. In the context in which the promotion of accounting services is a very complex activity, which involves a large number of decisions that have to be taken in accordance with the ethical and deontological norms imposed by the code of ethics in order not to affect the reputation of the accounting profession, study on how professional accountants promote their services and the extent to which the rules of professional ethics and deontology imposed by the National Code of Ethics for Professional Accountants in Romania are respected. In this respect, we conducted a survey based on a questionnaire, applied to the professional accountants CECCAR members Dâmboviţa branch. The questions were formulated in such a way that the reality regarding the promotion of accounting services in relation to the rules of ethics and deontology of the profession is meaningful through the significance of the answers received.

scholarly journals What do codes of ethics tell us about impartiality, and what is preferred at the hospital?

2021 ◽  
Vol 20 ◽  
Author(s):  
Duygu (Curum) Duman
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Professional Associations ◽  
Primary Objective ◽  
Ethical Principles ◽  
Quality In Healthcare ◽  
Short Time ◽  
Training Opportunities ◽  
And Training

The impartiality of the interpreter has long been an important aspect of and an indispensable quality in healthcare interpreting. Official documents on professional ethics created by professional associations around the world refer to impartiality among the fundamental ethical principles to be adhered to. However, the conditions in the workplace and the background of the interpreter might pose significant risks to ensuring the implementation and adoption of ethics in the field. Furthermore, specific conditions of immigration and the quality (or the existence) of interpreter training in the required language combinations may play a role in either facilitating or impeding the implementation of ethical principles. As a country that has been receiving migrants for a relatively short time, Turkey lacks a code of ethics specifically drawn up for healthcare (or community) interpreters and this may well lead to problems in the field. Therefore, the primary objective of this study is to compare healthcare interpreters’ understanding of, preference for and exercise of impartiality with the prescripts of the codes applicable in other countries and to demonstrate how the principle of impartiality unfolds in healthcare contexts. The results of the study demonstrate that helping the patient was the main motivation of the interpreters in the field rather than being guided purely by impartiality. They reported being deliberately on the patient’s side to support them and to ensure that they obtained the required treatment, an approach which contradicts the codes of the associations in the countries that prefer “interpreting” rather than “mediation”. The analysis pointed to the fact that the meaning of impartiality is shaped by the system in which it is laid down. These results suggest that the codes and the attitudes of healthcare interpreters do not coincide as regards impartiality in a country where healthcare interpreting research and practice are emerging and training opportunities are scarce. They can serve as a useful reference point for policymaking and the professionalization of healthcare interpreters.

PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

2015 ◽  
Vol 9 (1) ◽  
pp. 98
Author(s):  
Widyawati Widyawati ◽  
Ardiani Ika S
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Hypothesis Test ◽  
Test Validity ◽  
Test Reliability ◽  
Positive Thinking ◽  
Quality Of Data ◽  
Accounting Profession ◽  
Public Accountants ◽  
Public Accountant

Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000

scholarly journals Identifying Ethical Hypernorms For Accounting Educators

2011 ◽  
Vol 5 (1) ◽  
pp. 37-54
Author(s):  
Philip H. Siegel ◽  
Steven Mintz ◽  
Mohsen Naser-Tavakolian ◽  
John O'Shaughnessy
Keyword(s):  
Role Models ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Ethical Principles ◽  
Internal Auditing ◽  
Accounting Profession ◽  
Unique Role ◽  
Unethical Behaviors

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of accounting educators and identify ethical principles for accounting academics in their roles as teachers and researchers. The results might help to develop a code of ethics for accounting educators to help them serve as role models for students as they prepare to enter the accounting profession.

scholarly journals A literature review on accounting education in Turkey, etichal values, and occupational ethicsTürkiye’de muhasebe eğitimi, etik değerler ve meslek etiği üzerine literatür taraması

2016 ◽  
Vol 13 (1) ◽  
Author(s):  
Ali Aykut Peker ◽  
Şefik Özdemir ◽  
Yusuf Polat ◽  
Enver Karakışla
Keyword(s):  
Literature Review ◽  
Low Income ◽  
Unethical Behavior ◽  
Professional Ethics ◽  
Ethics Education ◽  
Code Of Ethics ◽  
Accounting Education ◽  
Ethical Principles ◽  
Accounting Ethics ◽  
Accounting Ethics Education

In this study, the basic ethical approaches in accounting are discussed by referring the concepts of accounting education, ethics, professional ethics, professional ethics training, accounting ethics education. Also it is devoted to fundamental ethical principles held by various institutions and organizations in Turkey and the World. The literature review are conducted on the studies carried out about the professional ethics in Turkey, accounting ethics, accounting ethics education and ethical principles. The purpose of this work is to try to create a perspective for the future within the scope of accounting ethics education and accounting ethics committees in Turkey. If examining the studies in Turkey within the code of ethics and accounting education, it is seen that the professionals and business owners generally exhibit behaviors consistent with ethical principles, but for exceptions there are reasons of gaps in legislation and pressure from payers. Studies show that people are more prone to the unethical behavior who are men by gender variable, youngs by age variable and low-income people by level of income variable. As examining the education variable, the results demonstrate that the level of education is lower in the parties done unethical behavior, the education received is not effective and efficient and the institutions offering education do not give importance sufficiently to the ethical education. ÖzetBu çalışmada muhasebe eğitimi, etik, meslek etiği, meslek etiği eğitimi, muhasebe etiği eğitimi kavramlarından bahsedilerek muhasebe de yer alan temel etik yaklaşımların bahsedilmiştir. Ayrıca Türkiye’de çeşitli kurum ve kuruluşlar tarafından düzenlenen ve tüm dünyada da benzer şekilde var olan temel etik ilkelerden bahsedilmiştir.  Türkiye’de meslek etiği, muhasebe etiği, muhasebe etik eğitimi ve etik ilkeler üzerine yapılan çalışmalar üzerine literatür taraması yapılmıştır. Bu çalışmanın amacı, Türkiye’de muhasebe etik kurulları ve muhasebe etik eğitimi kapsamında geleceğe ilişkin bir perspektif oluşturmaya çalışmaktır. Muhasebe eğitimi ve etik kodlar kapsamında Türkiye’de yapılan çalışmalar incelendiğinde,  genel itibariyle meslek mensupları ve işletme sahiplerinin etik ilkelere uygun davranışlar sergiledikleri, etik dışı davranışlarda bulunanların ise bunun nedeni olarak mükelleflerin baskısı ve yasal mevzuattaki boşlukları göstermişlerdir. Çalışmalarda cinsiyet değişkenine göre erkeklerin, yaş değişkenine göre gençlerin, gelir düzeyi değişkenine göre ise geliri düşük düzeyde olanların etik dışı davranışlara daha fazla yöneldikleri belirlenmiştir. Eğitim değişkenine bakıldığında ise etik dışı davranışlarda bulunan tarafların eğitim seviyesinin daha düşük olduğu, alınan eğitimlerin etkili ve verimli olamadığı ve bu eğitimi veren kurumların etik eğitimine gerekli önemi vermediği sonuçlarına ulaşılmıştır.

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.

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