An Experiential Investigation of Tax Professionals' Ethical Environments

2007 ◽  
Vol 29 (2) ◽  
pp. 63-84 ◽  
Author(s):  
Donna D. Bobek ◽  
Robin R. Radtke
Keyword(s):  
Decision Making ◽  
Ethical Behavior ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Ethics Training ◽  
Ethical Environment ◽  
Evaluation Systems ◽  
Tax Professionals ◽  
Personal Experiences

This paper investigates the ethical environment in which tax professionals operate by eliciting practicing tax professionals' personal experiences with ethical dilemmas in tax engagements. Since organizational culture can play a role in creating an environment where ethical decision making is encouraged (Arnold et al. 1999, 2000; Booth and Schulz 2004), we expected that tax professionals' self-identified ethical dilemmas would be related to their assessments of the ethical environments of their firms. Based on 146 responses from practicing tax professionals, most participants rated their ethical environment as very strong. Additionally, the 84 participants who did not describe a self-identified ethical dilemma rated the ethical environment of their firms significantly stronger than the 62 who reported a dilemma. Implications of this study include an emphasis on in-house ethics training and explicitly including rewards and sanctions regarding ethical behavior in performance evaluation systems.

scholarly journals Responsible Leadership in Sport: An Ethical Dilemma

Societies ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 85
Author(s):  
Kathleen Rodenburg ◽  
Louise Hayes ◽  
Lianne Foti ◽  
Ann Pegoraro
Keyword(s):  
Decision Making ◽  
Ethical Dilemma ◽  
Ethical Decision ◽  
Olympic Games ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Responsible Leadership ◽  
Sports Organizations ◽  
Sport Industry ◽  
A Current

Sports, apart from providing entertainment, can provide an escape from everyday troubles, a community to belong to, and an opportunity to connect to the wider world. As such, sports have contributed to the unification of people, the development of peace and tolerance, and the empowerment of women and young people globally. However, sports’ widespread popularity has also contributed to “big money” opportunities for sports organizations, sporting venues, athletes, and sponsors that have created an environment riddled with ethical dilemmas that make headlines, resulting in protests and violence, and often leave society more divided. A current ethical dilemma faced by agents associated with the Olympic games serves to demonstrate the magnitude and challenges related to resolving ethical dilemmas in the sport industry. A decision-making framework is applied to this current sport’s ethical dilemma, as an example of how better ethical decision making might be achieved.

scholarly journals Ethics and Total Worker Health®: Constructs for Ethical Decision-Making and Competencies for Professional Practice

2021 ◽  
Vol 18 (19) ◽  
pp. 10030
Author(s):  
Bonnie Rogers ◽  
Anita L. Schill
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Ethical Dilemmas ◽  
Well Being ◽  
Work Hours ◽  
Worker Safety ◽  
Worker Health ◽  
Total Worker Health

Work has become increasingly technologically driven and fast paced, with long work hours, new/emerging hazards, and rising health care costs. Threats to worker safety, health, and well-being including non-traditional work arrangements and practices, precarious work, uncertain hazardous exposures, and work organization issues, such as heavy workloads, design of work, uneven work hours, and difficult interpersonal relationships among workers and managers are apparent. Furthermore, the relationship between personal health risk factors and workplace risks and exposures has drawn increased attention and concern. As employer economic pressures continue to build, it is anticipated that ethical dilemmas for practitioners will become increasingly complex. A review of relevant Total Worker Health (TWH) literature, related ethical constructs and competencies, an examination of codes of ethics for occupational safety and health and health promotion/education disciplines was conducted. A case study for TWH utilizing an ethical decision-making model for the analysis of key ethical issues and solutions was completed. TWH approaches to protecting safety, promoting health, and advancing well-being are increasingly being adopted. These approaches can reveal ethical dilemmas, and ethical constructs are needed to guide decision-making. A core set of proposed ethical competencies for TWH professionals are identified as a transdisciplinary framework to support workplace ethical culture.

Teaching ethics that honor the patient’s and the provider’s voice: The role of clinical integrity

2018 ◽  
Vol 53 (5-6) ◽  
pp. 445-454
Author(s):  
Aaron J Grace ◽  
Heather A Kirkpatrick
Keyword(s):  
Health Care ◽  
Health Care Providers ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Ethics Training ◽  
Teaching Ethics ◽  
Care Providers ◽  
Educational Module

Medical ethics training is as variable as it is widespread. Previous research has indicated that medical learners find systematic approaches to ethical dilemmas to be helpful. This article describes a bioethics educational module. It includes an overview of common bioethical principles and presents a tool for organizing health-care providers’ thinking and discussions about challenging ethical dilemmas. We discuss an area of bioethics that is often neglected, clinical integrity, and the role that a health-care provider’s clinical integrity plays in ethical decision-making. We provide several hypothetical ethical vignettes for practice and discussion using the clinical integrity tool. The article also describes how this module has been implemented in one medical education setting and provides suggestions for educators.

The Evolution of Business Ethics to Business Law

2015 ◽  
pp. 145-162
Author(s):  
Ben Tran
Keyword(s):  
Decision Making ◽  
Business Ethics ◽  
Moral Judgment ◽  
Ethical Behavior ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Decision Making Process ◽  
Moral Awareness ◽  
Business Law

Ethics in business ethics and law in business law are not as ambiguous, rhetorical, and esoteric as practitioners portray. Excuses as such have subconsciously become a habitus platinum safeguard against all wrongdoing. The usage of the habitus platinum safeguard is to defuse the unethical and malpractice of practitioners due to the ambiguous, rhetorical, and esoteric factors of and related to ethics in business ethics and law in business law. The ethical decision-making process, from ethics to law, involves five basic steps: moral awareness, moral judgment, ethical behavior, ethical behavior theorizing, and (business) law.

Examining Ethical Decision Making Behavior in E-Learning Systems

2016 ◽  
Vol 4 (2) ◽  
pp. 41-56
Author(s):  
Richelle L. Oakley ◽  
Rahul Singh
Keyword(s):  
Decision Making ◽  
Ethical Behavior ◽  
Unethical Behavior ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Learning Systems ◽  
Situational Factors ◽  
The Social ◽  
E Learning ◽  
Decision Making Behavior

E-Learning has proliferated throughout the education sector in recent years. Unfortunately, an unintended and undesirable aspect of e-Learning is centered on unethical behavior exhibited by students engaged in technology-facilitated cheating. Interestingly, cheating in e-Learning systems occurs in the social context of the class. Using results from a qualitative field study, the authors investigate the socio-technical dimensions of ethical decision-making in e-Learning systems focusing on individual and situational factors. They developed propositions and provide an in-depth discussion of identified factors. Their findings provide the basis for researchers to develop testable propositions for further empirical investigations and provide insight for educators dealing with the unique challenges of the socio-technical dimensions of ethical behavior in e-Learning systems.

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.

Teaching Behavioral Ethics: Overcoming the Key Impediments to Ethical Behavior

2017 ◽  
Vol 41 (4) ◽  
pp. 497-513 ◽  
Author(s):  
Mark S. Schwartz
Keyword(s):  
Decision Making ◽  
Ethical Behavior ◽  
Ethical Decision ◽  
Cognitive Biases ◽  
Ethical Decision Making ◽  
Moral Judgments ◽  
Decision Making Process ◽  
Moral Awareness ◽  
Behavioral Ethics

To better understand the ethical decision-making process and why individuals fail to act ethically, the aim of this article is to explore what are seen as the key impediments to ethical behavior and their pedagogical implications. Using the ethical decision-making process proposed by Rest as an overarching framework, the article examines the following barriers to ethical decision making: improper framing, which can preclude moral awareness; cognitive biases and psychological tendencies, which can hinder reaching proper moral judgments; and moral rationalizations, which can obstruct moral judgments from being translated into moral intentions or ethical behavior. Next, pedagogical exercises and tools for teaching behavioral ethics and ethical decision making are provided. The article concludes with its implications.

scholarly journals Gender Differences In Responses To Hypothetical Business Ethical Dilemmas By Business Undergraduates

2010 ◽  
Vol 5 (1) ◽  
Author(s):  
Margie L. McInerney ◽  
Deanna D. Mader ◽  
Fred H. Mader
Keyword(s):  
Gender Differences ◽  
Ethical Behavior ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Business Students ◽  
Business Leaders ◽  
Business Decisions ◽  
Business Undergraduates ◽  
Undergraduate Business Students

Business leaders are often failing to display ethical behavior in business decisions. This paper examines the gender differences found in undergraduate business students when faced with ethical decision making dilemmas.

scholarly journals Ethical Decision Making of Future Mexican Managers

2018 ◽  
Vol 1 (1) ◽  
pp. 85-94
Author(s):  
Maria A. Leach-López ◽  
Claire A. Stammerjohan ◽  
William W. Stammerjohan ◽  
Megan M. Leach
Keyword(s):  
Decision Making ◽  
Multinational Firms ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Business Students ◽  
Ethics Training ◽  
Ethical Values ◽  
Mexican Students ◽  
Doing Business

A study to measure ethical decision making of Mexican business students compared to their US counterparts. Results suggest that Mexican students’ ethical decision-making frameworks differ from those documented by Keller et al. (2007) in their study of US students. Mexican students were not found to be highly religious, but subscribed more to utilitarian, deontological and hermeneutical frameworks for their ethical values. It is suggested that multinational firms doing business in Mexico might want to schedule ethics training of managers and to have a set of standards that employees can follow.

scholarly journals Ethical dilemmas with little time for reflection: A discussion of the ethics of out-of-hospital refusals

2021 ◽  
Vol 18 ◽  
Author(s):  
Bryson Galozo ◽  
Blair MacDonald
Keyword(s):  
Decision Making ◽  
Ethical Dilemma ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
Hospital Environment ◽  
Ethical Principles ◽  
Autonomous Decision ◽  
Medical Paternalism

In this article, we consider an approach for ethical decision-making for refusals in the out-of-hospital environment. Autonomy and beneficence are discussed as the two ethical principles central to guiding paramedic decision-making in this context. We describe some situations where the two principles may come into conflict and where the working paramedic may be faced with an ethical dilemma. These cases may involve temptations of medical paternalism, which we argue ought to be avoided if possible. A discussion on navigating between autonomy and beneficence will be presented in order to help paramedics sort through dilemmas when these principles conflict. We argue that when these principles are in conflict, autonomy should primarily be respected – however, we will examine situations where the principle of autonomy cannot be applied and the paramedic should either attempt to rectify the patient’s capacity for autonomous decision-making, or, if not possible, proceed with the principle of beneficence.

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