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 Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant

2020 ◽  
pp. 10-16
Author(s):  
Nataliia Bondarenko ◽  
◽  
Olha Kryzhanovska ◽  
Keyword(s):  
Code Of Ethics ◽  
Professional Community ◽  
Codes Of Ethics ◽  
The State ◽  
Ethical Principles ◽  
Professional Values ◽  
Professional Organizations ◽  
Modern World ◽  
Effective System ◽  
Additional Education

Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.

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.

An applied code of ethics model for decision-making in the accounting profession

2019 ◽  
Vol 43 (9) ◽  
pp. 1117-1134
Author(s):  
Dinah M. Payne ◽  
Christy Corey ◽  
Cecily Raiborn ◽  
Matthew Zingoni
Keyword(s):  
Decision Making ◽  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Codes Of Conduct ◽  
Modern Society ◽  
Codes Of Ethics ◽  
Vital Role ◽  
Accounting Profession ◽  
Content Type ◽  
Ethical Decisions

Purpose The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays a vital role in the functioning of modern society. It is essential that members of this profession be ethical and stand fast against the internal and external pressures that might encourage these professionals to engage in fraudulent activities. Codes of ethics provide a coherent articulation of the ideals, responsibilities and limitations of the collective ethic of a profession’s members and can assist in guiding ethical behavior. Design/methodology/approach Our model is based on the professional values of justice, utility, competence and utility, i.e. JUCI model, which is a straightforward and easily understandable ethical decision-making model that the average accounting professional, as well as finance professionals in general, may reference when challenged with difficult ethical quandaries. Findings This code, the JUCI Code, represents a contribution to the literature in that its simple, but not simplistic, approach could be of enormous benefit to busy and pressured accountants who need help in constructing independently achieved and defensible rational ethical decisions in the practice of accounting. Originality/value In this paper, the authors build upon a review of ethical foundations and codes of conduct in other professions to construct our code of ethics for accounting professionals.

Self-care as an ethical obligation for nurses

2020 ◽  
Vol 27 (8) ◽  
pp. 1694-1702
Author(s):  
Mary Linton ◽  
Jamie Koonmen
Keyword(s):  
Patient Care ◽  
Role Models ◽  
Code Of Ethics ◽  
Self Care ◽  
Holistic Approach ◽  
Codes Of Ethics ◽  
Safe Patient Care ◽  
Health Risk Appraisal ◽  
Loving Kindness ◽  
American Nurses Association

As members of the largest and most trusted healthcare profession, nurses are role models and critical partners in the ongoing quest for the health of their patients. Findings from the American Nurses Association Health Risk Appraisal suggested that nurses give the best patient care when they are operating at the peak of their own wellness. They also revealed that 68% of the surveyed nurses place their patients’ health, safety, and wellness before their own. Globally, several nursing codes of ethics include the requirement of self-care. Often, these codes embed the responsibility to protect and promote one’s own health within the clearly described obligation to provide safe patient care. The American Nurses Association Code of Ethics for Nurses is unique in that it states explicitly that nurses must adopt self-care as a duty to self in addition to their duty to provide care to patients. One of the basic assumptions of Watson’s Philosophy and Science of Caring is that caring science is the essence of nursing and the foundational disciplinary core of the profession. Watson’s theory of human caring provides support for the engagement in self-care. Two important value assumptions of Watson’s Caritas are that “we have to learn how to offer caring, love, forgiveness, compassion, and mercy to ourselves before we can offer authentic caring and love to others” and we also must “treat ourselves with loving-kindness and equanimity, gentleness, and dignity before we can accept, respect, and care for others within a professional caring-healing model.” Embedded within several caritas processes is an outline for a holistic approach to caring for self and others that can guide nurses to improve their mental, physical, emotional, and spiritual health.

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 Exploring the contemporary ethical challenges in coaching psychology in South Africa

2014 ◽  
Vol 40 (1) ◽  
Author(s):  
Claire E. Simon ◽  
Aletta Odendaal ◽  
Xenia Goosen
Keyword(s):  
South African ◽  
Delphi Technique ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Primary Objective ◽  
Ethical Principles ◽  
Ethical Challenges ◽  
Ethical Practice ◽  
The South ◽  
Structured Interviews

Orientation: This article focuses on the contemporary ethical challenges in coaching psychology in the South African context.Research purpose: The primary objective was to qualitatively explore the contemporary ethical challenges faced by coaching psychologists when coaching clients and organisations and develop an exploratory framework of ethical challenges.Motivation for the study: There may not be sufficient practical guidance to resolving the ethical challenges coaching psychologists encounter when coaching clients within organisations.In addition, available codes of ethics may not fundamentally cover all important ethical challenges, particularly in the South African context.Research approach, design and method: An interpretative paradigm with an explorative approach was applied. Semi-structured interviews and the Delphi technique were used to gather data from 16 participants who were purposively selected: six coaching psychologists were interviewed, whilst feedback from 10 expert panel members was obtained using the Delphi technique. The data was analysed using thematic analysis.Main findings: The findings point to a number of common ethical challenges in coaching psychology, as well as the typical ethical principles used by psychologists who coach as a guide to best ethical practice. The exploratory framework represents the broad systemic outline of factors that contribute to the ethical challenges and articulates these from the coach’s, coachee’s and organisation’s perspective.Practical/managerial implications: The framework can be applied by professionals and coaching clients and can be utilised proactively in identifying potential ethical challenges in the coaching relationship.Contribution/value-add: The framework identifies ethical principles that could be used as the foundation for a code of ethics in coaching psychology.

scholarly journals The Dimensions of Ethical Leadership Delineated by Codes of Ethics for Executives and Financial Officers

2019 ◽  
Vol 9 (1) ◽  
pp. 15
Author(s):  
Harlan Etheridge ◽  
Kathy Hsiao Yu Hsu
Keyword(s):  
Insider Trading ◽  
Role Models ◽  
Conflicts Of Interest ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Publicly Traded ◽  
Positive Role ◽  
Sarbanes Oxley ◽  
Financial Scandals ◽  
Code Violations

The financial scandals of the late 1990s and early 2000s led Congress to pass the Sarbanes-Oxley Act of 2002 (SOX). SOX Section 406 requires publicly-traded corporations to disclose whether they have a separate code of ethics that applies to their senior financial officers (financial code of ethics). Our study examines the content of the financial code of ethics of 29 publicly-traded firms and find that, in accordance with SOX 406, full, fair, accurate, timely and understandable disclosures and compliance with applicable laws and regulation are strongly encouraged by these codes of ethics as are and honest and ethical conduct and communication of issues by the senior financial officers. Most of the codes we examine also expect their senior financial officers to be positive role models for other employees and to actively promote ethical behavior. Most of the financial codes of ethics we examine also prohibit certain activities, primarily conflicts of interest and insider trading. The majority of the codes also specify penalties for violations of the codes with most of the codes listing termination of employment and other disciplinary actions in response to code violations. Most of the codes also contain provisions that require senior financial officers to report any violations of the code of ethics of which they are aware. We are surprised to find that many of the codes do not discuss important issues. For example, the issues of waivers of the code of ethics or prohibition of retaliation for reporting code violations are discussed only by a minority of the codes in our study. Similarly, less than half of the codes in our study require officer signatures or certification and less than a third discuss the process for amending the code of ethics. Finally, very few codes provide guidance for officers who seek clarification of the code, discuss who within the company is considered the “owner” of the code, or disclose where interested parties can locate the code.

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.

Ethical Standards, Guidelines, and Related Issues Pertinent to International Testing and Assessment

2016 ◽  
pp. 425-437
Author(s):  
Thomas Oakland ◽  
Dragos Iliescu
Keyword(s):  
Code Of Ethics ◽  
Code Of Conduct ◽  
Codes Of Ethics ◽  
Ethical Conduct ◽  
Ethical Principles ◽  
European Federation ◽  
International Code ◽  
International Level ◽  
British Psychological Society ◽  
International Testing

Chapter 29 focuses on the ethical conduct of psychologists in relation to assessment. The chapter starts by establishing the fact that at the international level, codes of ethics that relate to testing and assessment are rather the exception than the rule. A number of codes of ethics are, however, influential in this respect. These are discussed to some length in the chapter. First, three national codes are discussed: the Canadian Code of Ethics for Psychologists, the British Psychological Society Code of Ethical Conduct, and the APA Ethical Principles of Psychologists and Code of Conduct. Then the chapter focuses on two regional codes (the Meta-Code of the European Federation of Psychologists’ Associations and the Code of Ethical Principles of Nordic Psychologists) and on the general international code (the Universal Declaration of Ethical Principles for Psychologists). The chapter also discusses the Guidelines of the International Test Commission.

USING A WHITE-COLLAR PROFESSION IN ACCOUNTING COURSES: APPROACHES TO ADDRESSING DIVERSITY

2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon
Keyword(s):  
African American ◽  
Role Models ◽  
White Collar ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Accounting Education ◽  
Accounting Students ◽  
Accounting Profession ◽  
History Of ◽  
The Individual

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.

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