scholarly journals Changing The Ethical Standards Of Organizations

2011 ◽  
Vol 3 (12) ◽  
Author(s):  
Jill M. D'Aquila
Keyword(s):  
Financial Reporting ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
Codes Of Conduct ◽  
Ethical Standards ◽  
Ethical Values ◽  
Key Factors ◽  
Management Culture ◽  
Tone At The Top ◽  
Ethical Change

The scandals of Enron and WorldCom appear to be contagious and are the impetus for the media’s current focus on ethical issues.  Business has been and continues to confront ethical dilemmas that impact decision-making and financial reporting.  Codes of conduct and a focus on ethical standards continually surface as proposals to change the ethical values of organizations.  Many argue that it is the “tone at the top” that is the driving force behind any serious changes to the ethical culture in organizations.  This study presents the results of a survey of practicing CPAs.  A factor analysis identifies the actions and procedures that are linked with a management culture that emphasizes the importance of integrity and ethical values.  The results provide guidance on the key factors involved in invoking ethical change in organizations.  These results should prove to be of assistance to both educators and employers in the development of feasible programs that maximize the ethical potential of organization members.

Simply Academic: Linking Reporting Environments

2008 ◽  
Vol 23 (3) ◽  
pp. 455-466 ◽  
Author(s):  
Martin T. Stuebs
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
Decision Making Process ◽  
Academic Environment ◽  
Reporting Environment

This instructional case attempts to connect the environmental incentives and ethical issues from two different reporting environments. It provides two different scenarios that allow students to identify and grapple with multiple incentives and resultant ethical dilemmas present in the academic reporting environment. A summary then requires students to link stakeholders, activities, incentives, and dilemmas in the academic environment to corresponding situations in the financial reporting environment. The purpose of the case is threefold: (1) It makes students aware of the incentives and ethical issues present in various reporting environments. (2) By explicitly linking the academic and financial reporting environments, students see the relevance of ethics in their current lives and are motivated to develop ethical habits now in order to prepare for the challenges that will occur later in their careers. (3) The case forces students to practice making decisions in situations with conflicting incentives and ambiguous or nonexistent legal guidance. Strong conflicting incentives can cloud and compromise even the purest of intentions. Dealing with these conflicts early and often can mature one's judgments and improve the decision-making process.

Rehabilitation Counseling Ethics

2007 ◽  
Vol 38 (4) ◽  
pp. 19-26 ◽  
Author(s):  
Christine A. Reid ◽  
Connie J. McReynolds
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
Rehabilitation Counseling ◽  
Ethical Standards ◽  
Review Of Literature ◽  
Counseling Relationship ◽  
Decision Making Processes

One of the hallmarks of a profession is attention to ethical standards; therefore, the purpose of this article is to increase awareness of current ethical issues related to Rehabilitation Counselingpractice, and to identify toolsfor addressing those issues in an ethically sound manner. Examples of ethical dilemmas involving disability in a counseling relationship are presented, and a review of literature related to ethics in this area is provided. An approach to addressing potentially hidden counselor bias and its effect on ethical decision-making processes is discussed.

The Impact of Ethical Development and Cultural Constructs on Auditor Judgments: A Study of Auditors in Taiwan

2004 ◽  
Vol 14 (3) ◽  
pp. 553-579 ◽  
Author(s):  
Cynthia Jeffrey ◽  
William Dilla ◽  
Nancy Weatherholt
Keyword(s):  
Moral Development ◽  
Ethical Dilemmas ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Cognitive Moral Development ◽  
Ethical Standards ◽  
Perceived Importance ◽  
Auditor Judgments ◽  
The Individual ◽  
The Impact

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased.

scholarly journals Social Work Values and Ethics: Reflections on the Profession's Odssey

10.18060/73 ◽  
2005 ◽  
Vol 6 (1) ◽  
pp. 24-32 ◽  
Author(s):  
Frederic G. Reamer
Keyword(s):  
Decision Making ◽  
Risk Management ◽  
Social Work ◽  
Social Workers ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
Ethical Standards ◽  
Ethical Theories ◽  
Social Work Values ◽  
Ethics Complaints

Social workers' understanding of ethical issues has matured significantly. This article traces the evolution of the profession's approach to the values and ethics. During its history, social work has moved through four major periods-- the morality period, the values period, the ethical theories and decision-making period, and the ethical standards and risk-management (the prevention of ethics complaints and ethics related lawsuits) is diverting social workers from in-depth exploration of core professional and personal values, ethical dilemmas, and the nature of the profession's moral mission. The author encourages the profession to recalibrate its focus on values and ethics.

scholarly journals An investigation into the ethical standards and values of registered property valuers in South Africa

2014 ◽  
Vol 7 (3) ◽  
pp. 853-870 ◽  
Author(s):  
Brent Currin ◽  
Nompilo Msibi ◽  
Tsebang Chuene ◽  
Andre Kruger
Keyword(s):  
South Africa ◽  
South African ◽  
Ethical Issues ◽  
Codes Of Conduct ◽  
Codes Of Ethics ◽  
The United States ◽  
International Standards ◽  
Ethical Standards ◽  
Unethical Behaviour ◽  
Property Valuation

Ethical issues and standards of property professions are being scrutinised. To date, no research has been carried out on the ethical standards in the property valuation profession in South Africa. This research compared the content of codes of ethics and professional conduct of the South African property valuation profession to international standards, and investigated the ethical standards and moral values held by registered valuers in South Africa. A self-administered survey, administered to 611 professional and professional associate valuers, was used. It measured five constructs of unethical behaviour layered into a survey adapted from Hoyt, Wright and Croft (2002). No statistically significant differences were found between different demographic factors in the ethical beliefs of South African valuers. A literature review comparing South Africa’s codes of conduct with those in the United States of America, Australia and New Zealand showed that the standards of ethics and professional practice in South Africa are not in line with international standards. South African valuers appear to be ethical and resist external pressures which could lead to unethical behaviour.

Emerging Ethical Issues in Police and Public Safety Psychology

2021 ◽  
pp. 1534-1554
Author(s):  
Jeni L. McCutcheon
Keyword(s):  
Real World ◽  
Public Safety ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
American Psychological Association ◽  
Codes Of Conduct ◽  
Ethical Principles ◽  
American Psychological ◽  
Principles And Standards

This chapter presents commonly experienced ethical dilemmas among police and public safety psychologists. Real-world, relevant examples are offered with an emphasis on emerging ethical issues. Related American Psychological Association (APA) ethical principles and standards for psychologists and codes of conduct are highlighted. The possibility that ethical dilemmas go unrecognized due to a focus on mandatory rather than aspirational ethics is considered. Solutions for resolving ethical dilemmas are presented.

scholarly journals Ethical Research Primer for the Novice Researcher

2015 ◽  
Vol 3 (8) ◽  
pp. 130-135
Author(s):  
Melissa Aldredge
Keyword(s):  
Academic Integrity ◽  
Unethical Behavior ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
Research Process ◽  
Research Quality ◽  
Ethical Standards ◽  
Research Project ◽  
Ethical Research ◽  
Ethics In Research

As the research process is embarked upon, it is important that a novice researcher become well versed in ethical standards. Maintaining the highest level of ethical conduct is of paramount importance at all stages of the endeavor. Unethical behavior compromises research quality, slows the advancement of knowledge, and undermines societal trust. Thus, development of familiarity and expertise surrounding ethical complexities will enhance the chances of a successful and worthwhile research project. The purpose of this article is to create awareness of the ethical dilemmas novice researchers are faced with in maintaining the academic integrity of published works. The article explores the literature related to ethics in research, and provides a discussion of a number of ethical issues which threaten research quality.

Emerging Ethical Issues in Police and Public Safety Psychology

2017 ◽  
pp. 314-334 ◽  
Author(s):  
Jeni L. McCutcheon
Keyword(s):  
Real World ◽  
Public Safety ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
American Psychological Association ◽  
Codes Of Conduct ◽  
Ethical Principles ◽  
American Psychological ◽  
Principles And Standards

This chapter presents commonly experienced ethical dilemmas among police and public safety psychologists. Real-world, relevant examples are offered with an emphasis on emerging ethical issues. Related American Psychological Association (APA) ethical principles and standards for psychologists and codes of conduct are highlighted. The possibility that ethical dilemmas go unrecognized due to a focus on mandatory rather than aspirational ethics is considered. Solutions for resolving ethical dilemmas are presented.

Formulating a Code of Cyberethics for a Municipality

2011 ◽  
pp. 297-303
Author(s):  
Udo Richard Averweg
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Public Service ◽  
Ethical Issues ◽  
Codes Of Conduct ◽  
Ethical Standards ◽  
Information And Communication

The diversity of Information and Communication Technology (ICT) applications and the increased use of ICTs have created a variety of ethical issues. Du Plessis (2004) suggests that one way in which high ethical standards in public service can be promoted is by developing codes of conduct.

Qualitative migration research ethics: a roadmap for migration scholars

2020 ◽  
Vol 20 (3) ◽  
pp. 269-279
Author(s):  
Ricard Zapata-Barrero ◽  
Evren Yalaz
Keyword(s):  
Qualitative Research ◽  
Research Ethics ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
Codes Of Conduct ◽  
Ethical Challenges ◽  
Ethical Awareness ◽  
Content Type ◽  
Migration Research ◽  
And Migration

PurposeThis article aims to set a roadmap for an ethical programme, which we call “qualitative migration research ethics” (QMRE). It is a scoping review that maps current ethical challenges that migration scholars often face and provide guidance, while acknowledging the fact that many researchers deal with ethical issues on a case-by-case basis.Design/methodology/approachBy connecting three lines of debates – ethics in social sciences, in qualitative research and in migration studies – this article addresses the following core questions: What are the particular ethical dilemmas in qualitative migration research (QMR)? How do migration researchers deal with these ethical dilemmas? What is the role of universal ethical codes of conduct and case-by-case ethical considerations in dealing with particular situations?FindingsThis review demonstrates that special aspects of migration research context, e.g. participants' mobility, potential vulnerability and migration as a politicized issue as well as the flexible and exploratory nature of qualitative research require particular ethical awareness that cannot be sufficiently addressed by standardized guidelines.Originality/valueIt proposes that efforts to raise ethical awareness must go beyond researchers' ethical confessions or blind adherence to pre-fixed guidance. Researchers must have critical “ethical radar” before, during and after their fieldwork; not only while working on extreme and vulnerable cases but also while doing all kind of research regardless of the level of vulnerability. Last but not least, this article claims the need for including critical ethical consciousness substantially in higher education programmes at the very beginning of the research career.

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