scholarly journals The Impact of Islamic Based Accounting Education on Professional Conduct among Accountants: A Conceptual Review

2019 ◽  
Author(s):  
Nor Azah Abdul Jalil ◽  
Hasnah Haron ◽  
Muhammad Bin Muda
Keyword(s):  
Ethics Education ◽  
Ethical Issues ◽  
Personal Values ◽  
Accounting Education ◽  
Professional Conduct ◽  
Education Programs ◽  
Reasoning Abilities ◽  
Curriculum Structure ◽  
Ethics Courses ◽  
The Impact

The importance of developing a good curriculum for accountancy programs is due to the call of needs to ensure the safeguarding of the profession in the future. This paper tends to review the curriculum structure; emphasis on ethics and personal values (religiosity), which is presumed to have an impact on the conduct of accountants in their practice. Based on prior study, some ethics education programs have reported measurable success where it was found that ethics courses do improve students’ ability to recognize ethical issues and had a higher level of moral reasoning abilities after taking ethics courses. This review hopes to add value to the existing literature on perceptions of ethics and personal values impact for accountants’ behavior in their profession. Included in the review, are issued on the competency of the accountants.

scholarly journals Iranian Physiotherapists’ Perceptions of the Ethical Issues in Everyday Practice

2020 ◽  
Vol 18 (2) ◽  
pp. 125-136
Author(s):  
Niloofar Souri ◽  
◽  
Afsun Nodehi Moghadam ◽  
Farahnaz Mohammadi Shahbolaghi ◽  
◽  
...  
Keyword(s):  
Professional Ethics ◽  
Ethics Education ◽  
Professional Competence ◽  
Ethical Issues ◽  
Daily Practice ◽  
Structured Interview ◽  
Medical Professional ◽  
Medical Community ◽  
Data Saturation ◽  
The Impact

Objectives: Considering the significant role of physiotherapists in the process of rehabilitation, their ethical commitment is essential to successful interaction and care provision. However, investigations on the medical professional ethics ​​in Iran are limited. Generally, research in this regard is rare in Asia. Thus, such studies could improve the moral knowledge of the Iranian physiotherapy community. Accordingly, this study aimed to explore professional ethics issues in physiotherapy to provide a platform concerning the challenges of professional ethics in physiotherapy in Iran. Methods: This qualitative study was conducted in 2016-2017 using the content analysis method. The study samples were recruited through purposive sampling approach until data saturation (12 physiotherapists). The required data were gathered by an in-depth semi-structured interview. All of the interviews were transcribed and analyzed, inductively. Results: Physiotherapists in Ahvaz and Tehran cities, Iran experienced challenges in 6 different categories during daily practice. These aspects included the following: therapists’ self-interest-craving, observing patients’ rights, maintaining professional competence, the effect of workplace on ethical conduct, personal ethical outlook, and insufficient professional ethics education. This study implicated the existence of a trend of kick-backs in the physiotherapy community; a problematic trend in the medical community, i.e. addressed by physicians in several articles. Additionally, the lack of receiving ethical education leads to ethical judgments based on personal values rather than ethical codes. According to the current research findings, it To increase the visibility of the article as well as to increase the citation of your article, we suggest that Latin keywords be based on the MeSH list. See: https://meshb.nlm.nih.gov/search was problematic for practitioners.  Discussion: Three subcategories of the incompetence of the healthcare system, the lack of supervision on ethical principles, and the impact of poor insurance system on patient admission are related to the endemic conditions of the health system of the country. These issues require serious interventions from executive powers.

Project Earnings Manipulation: An Ethics Case Based on Agency Theory

2000 ◽  
Vol 15 (1) ◽  
pp. 89-103 ◽  
Author(s):  
Jeffrey R. Cohen ◽  
Laurie W. Pant ◽  
David J. Sharp
Keyword(s):  
Agency Theory ◽  
Instructional Material ◽  
Cost Allocation ◽  
Ethical Issues ◽  
Primary Objective ◽  
Management Control ◽  
Accounting Education ◽  
Education Literature ◽  
The Impact ◽  
Behavioral Perspective

The impact of accounting information on ethical behavior has been extensively documented. Additionally, agency theory is a widely accepted behavioral perspective. Despite this, there is an absence of instructional material in the accounting education literature that ties ethical issues to an agency-theory context. The primary objective of this case is to highlight control system ethical issues using an agency-theory context. Students explore their own reactions to a prohibited but unmonitored cost allocation action. Thus, this case is positioned to fill this void in any accounting course that covers agency theory or management control systems.

Ethical Issues in Information Technology

2010 ◽  
pp. 227-238
Author(s):  
Barrie E. Litzky ◽  
Effy Oz
Keyword(s):  
Information Technology ◽  
Adult Learners ◽  
Ethics Education ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Research Question ◽  
Future Research ◽  
Post Test ◽  
It Ethics ◽  
Ethics Courses

This research examines the impact of education on the ethical decision-making outcomes of adult learners in the area of information technology (IT). This study sheds light on the research question “Does IT ethics education make a difference?”, and more specifically, “Do ethics courses influence decisions regarding IT ethical issues in adult learners?” In a field study of 78 pre- and post-test surveys, we found that graduate students who took a course in IT ethics made different decisions than those made at the start of the term, for 2 of 6 ethical issues. The ethical issues described in this article are particularly relevant in today’s knowledge economy. Implications for IT ethics education and future research in the area are discussed.

Assessing the Impact of the Giving Voice to Values Program in Accounting Ethics Education

2018 ◽  
Vol 15 ◽  
pp. 133-168 ◽  
Author(s):  
Tara J. Shawver ◽  
William F. Miller ◽  
Keyword(s):  
Ethics Education ◽  
Ethical Issues ◽  
Financial Accounting ◽  
Ethical Conflict ◽  
Giving Voice To Values ◽  
Primary Focus ◽  
And Shifts ◽  
Ethics Intervention ◽  
Speak Up ◽  
The Impact

This paper assesses the impact of the Giving Voice to Values (GVV) program. The GVV program takes a very different approach to ethics education and shifts the focus from the traditional why actions are unethical to how one can effectively resolve ethical conflict. The GVV program encourages reflection on potential actions and reactions through practice with voicing one’s values. We chose to implement this program in an advanced financial accounting course and encouraged our students to voice their values through scripted role-plays. After implementing this program and empirically assessing the impact of the ethics intervention, we find that students are more likely to speak up and confront unethical actions by voicing their values to internal management, the CFO, and company hotlines after completing the module. While not a primary focus of the study, the intervention also appears to have increased the students’ ability to recognize and increase their sensitivity to ethical issues.

Assessing the Impact of Ethics Instruction on Advertising and Public Relations Graduates

2005 ◽  
Vol 60 (3) ◽  
pp. 272-285 ◽  
Author(s):  
Kendra Gale ◽  
Kristie Bunton
Keyword(s):  
Public Relations ◽  
Ethical Leadership ◽  
Ethical Issues ◽  
Media Ethics ◽  
Ethical Awareness ◽  
Ethics Instruction ◽  
Unethical Practices ◽  
Value Ethics ◽  
Ethics Courses ◽  
The Impact

Based on a survey of recent alumni from two different institutions, this study indicates that media ethics instruction corresponds with ethical awareness and ethical leadership. Graduates who took media ethics courses were significantly more likely than those who did not to consider ethical issues in their profession important. They were more likely to value ethics highly, to be able to identify ethical issues, and to have discussed unethical practices with professional colleagues. They were also more likely to view personal and professional ethics as indistinguishable. This study suggests longer-term effects on ethical attitudes than have previous studies and reinforces the need for better and more courses in media ethics.

Research Participation Experiences of Informants of Suicide and Control Cases

Crisis ◽  
2010 ◽  
Vol 31 (5) ◽  
pp. 238-246 ◽  
Author(s):  
Paul W. C. Wong ◽  
Wincy S. C. Chan ◽  
Philip S. L. Beh ◽  
Fiona W. S. Yau ◽  
Paul S. F. Yip ◽  
...  
Keyword(s):  
Ethical Issues ◽  
Research Participation ◽  
Self Report ◽  
Initial Contact ◽  
Psychological Autopsy ◽  
Autopsy Study ◽  
The People ◽  
And Control ◽  
The Impact

Background: Ethical issues have been raised about using the psychological autopsy approach in the study of suicide. The impact on informants of control cases who participated in case-control psychological autopsy studies has not been investigated. Aims: (1) To investigate whether informants of suicide cases recruited by two approaches (coroners’ court and public mortuaries) respond differently to the initial contact by the research team. (2) To explore the reactions, reasons for participation, and comments of both the informants of suicide and control cases to psychological autopsy interviews. (3) To investigate the impact of the interviews on informants of suicide cases about a month after the interviews. Methods: A self-report questionnaire was used for the informants of both suicide and control cases. Telephone follow-up interviews were conducted with the informants of suicide cases. Results: The majority of the informants of suicide cases, regardless of the initial route of contact, as well as the control cases were positive about being approached to take part in the study. A minority of informants of suicide and control cases found the experience of talking about their family member to be more upsetting than expected. The telephone follow-up interviews showed that none of the informants of suicide cases reported being distressed by the psychological autopsy interviews. Limitations: The acceptance rate for our original psychological autopsy study was modest. Conclusions: The findings of this study are useful for future participants and researchers in measuring the potential benefits and risks of participating in similar sensitive research. Psychological autopsy interviews may be utilized as an active engagement approach to reach out to the people bereaved by suicide, especially in places where the postvention work is underdeveloped.

State Medical Board Disciplinary Hearings as Tools for Teaching Professionalism in Medical Education

2011 ◽  
Vol 97 (3) ◽  
pp. 8-12
Author(s):  
Onelia G. Lage ◽  
Sydney F. Pomenti ◽  
Edwin Hayes ◽  
Kristen Barrie ◽  
Nancy Baker
Keyword(s):  
Medical Students ◽  
Ethics Education ◽  
Faculty Members ◽  
Specific Method ◽  
Pilot Studies ◽  
Medical Board ◽  
Medical Institutions ◽  
State Medical Boards ◽  
State Medical Board ◽  
The Impact

ABSTRACT This article proposes a partnership of state medical boards with medical schools to supplement professionalism and ethics education for medical students, residents, physicians and faculty members of medical institutions. The importance of professionalism has been recognized by several studies, but a specific method of teaching and developing professionalism has yet to emerge. Studies suggest that there is an association between a lack of professionalism in medical school and future disciplinary actions by medical boards. However, there has been little collaboration between these institutions in addressing unprofessional behaviors. One collaborative concept that holds promise, however, is the idea of inviting medical students to attend physician disciplinary hearings. Students and physicians alike report that watching a hearing can significantly impact attitudes about professionalism as a part of medical practice. While formal research is scarce, the positive response of individual students who experience disciplinary hearings firsthand suggests that further pilot studies may be useful. Presented in this paper are the perspectives of three individuals — a medical student, a faculty member and a medical board chair — who discuss the impact and potential of attending disciplinary hearings in developing professionalism and ethics. Also included is a review of the current literature.

Navigating the Complex Maze of Ethics CPE

2010 ◽  
Vol 10 (1) ◽  
pp. 88-104 ◽  
Author(s):  
Howard O. Rockness ◽  
Joanne W. Rockness
Keyword(s):  
Detailed Analysis ◽  
Ethics Education ◽  
State Level ◽  
Course Content ◽  
Complex Maze ◽  
Education Literature ◽  
Current State ◽  
Multiple State ◽  
Ethics Courses ◽  
Overall Effectiveness

ABSTRACT: This paper evaluates the current state of ethics CPE requirements for the CPA profession in the context of the ethics literature in philosophy, business, and accounting and documents the development of state-level ethics requirements for CPAs. It presents a detailed analysis of ethics CPE requirements by state including hours required, frequency required, acceptance of ethics CPE across state lines, and course content. The paper then proposes changes in the content of CPE-required ethics courses consistent with the ethics education literature and to reduce the complexity of meeting multiple state requirements. The recommendations would improve the overall effectiveness of ethics CPE for CPAs.

The Changing Nature of Knowledge and Service Work in the Age of Intelligent Machines

2020 ◽  
pp. 343-368
Author(s):  
Crispin Coombs ◽  
Donald Hislop ◽  
Stanimira Taneva ◽  
Sarah Barnard
Keyword(s):  
Ethical Issues ◽  
Work Practice ◽  
Academic Disciplines ◽  
Service Work ◽  
Future Research ◽  
Human Capabilities ◽  
Academic Knowledge ◽  
Intelligent Machines ◽  
Technological Developments ◽  
The Impact

One of the most significant recent technological developments concerns the application of intelligent machines to jobs that up to now have been considered safe from automation. These changes have generated considerable debate regarding the impacts that the widespread adoption of intelligent machines could have on the nature of work. This chapter provides a thematic review, across multiple academic disciplines, of the current state of academic knowledge regarding the impact of intelligent machines on knowledge and service work. Adopting a work-practice perspective, the chapter reviews the extant literature concerning changing relations between workers and intelligent machines, the adoption and acceptance of intelligent machines, and ethical issues associated with greater machine human collaboration. A key finding is that much of the research discusses intelligent machines complementing and extending human capabilities rather than removing humans from work processes. The concept of augmentation of humans and human work, rather than wholesale replacement from automation, flows through the literature across a range of domains. The chapter concludes with a discussion of the main gaps in existing knowledge and ways in which future research may provide a deeper understanding of how people (currently and in the near future) experience intelligent machines in their day-to-day work practice. These include the need for multi-disciplinary research, the role of contexts, the need for more and better empirical research, the changing relationships between humans and intelligent machines, the adoption and acceptance of the technology, and ethical issues.

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