scholarly journals Ethical threats and safeguards. The case of statutory auditors in the Gdansk region

2021 ◽  
Vol 45 (2) ◽  
pp. 121-144
Author(s):  
Cyryl Kotyla ◽  
Maciej Hyży
Keyword(s):  
Survey Research ◽  
Ethical Principles ◽  
Business Relationship ◽  
Professional Work ◽  
Ethical Attitudes ◽  
Polish Literature ◽  
Regional Branch

Purpose: The purpose of this study is to identify ethical threats faced by Polish statutory auditors in their professional work and the methods of counteracting these threats, i.e., safeguards ensuring compliance with ethical principles of statutory auditors. Methodology/Approach: Survey research was conducted among 45 statutory auditors from the Regional Branch of the Polish Chamber of Statutory Auditors in Gdansk with the aim of identifying the types of ethical threats and safeguards in the practice of Polish statutory auditors. Findings: Based on the research, it was found that among all types of ethical threats indicated in the survey, statutory auditors indicated the risk of familiarity as the type with which they most often deal. The risk of intimidation was ranked second on the list of threats. When it comes to safeguards used by the audited auditors, they primarily indicated two types, i.e., principles and procedures that enable the identification of interest and business relationship between the firm, the personnel and the client, as well as rotating senior assurance team personnel. Originality/Value: Our study fills the gap in the Polish literature in the field of research on the types of ethical threats in the work of statutory auditors and the safeguards they use. We have audited the occurrence of individual types of ethical threats and assessed which of them appear most often in the practice of statutory auditors, threatening the ethical attitudes of statutory auditors. Our study also enriches the literature by presenting the types of security used by Polish statutory auditors to comply with ethical principles

scholarly journals PSYCHOLOGICAL AND PEDAGOGICAL ASPECT OF PROFESSIONAL WORK IN EDUCATIONAL INSTITUTIONS

2021 ◽  
pp. 255-269
Author(s):  
O. Flyarkovska
Keyword(s):  
Career Guidance ◽  
Ethical Principles ◽  
Educational Institutions ◽  
Vocational Counseling ◽  
Professional Work ◽  
Pedagogical Aspect ◽  
Professional Resources ◽  
Psychological Diagnostics

The article focuses on the problem of career guidance work with students; the place and role of psychological diagnostics in vocational counseling are determined; psychological and pedagogical features of conducting vocational work with students are considered; the list of psychodiagnostic methods for work with students is presented, the programs of identification and development of personal and professional resources of students are offered; the basic professional and ethical principles of career guidance work are highlighted.

Protecting nurse survey participants: Ethical considerations for conducting survey research among nurses

2021 ◽  
pp. 147775092110366
Author(s):  
Caitlin M Campbell ◽  
Tanekkia Taylor-Clark ◽  
Lori A Loan
Keyword(s):  
Survey Research ◽  
Patient Outcomes ◽  
Practical Knowledge ◽  
Healthcare Services ◽  
Ethical Principles ◽  
Respect For Persons ◽  
Ethical Considerations ◽  
Literature Searches ◽  
Wide Range ◽  
Survey Questionnaires

The nurse perspective is critical in survey research investigating various aspects of healthcare services, staff, and patient outcomes. Researchers are responsible for ensuring that survey research utilizing survey questionnaires employs research methodological strategies that are aligned with the ethical principles of beneficence, respect for persons, and justice. The purpose of this paper is to discuss best practices to facilitate high-quality survey data collection for nurse survey participants. Recommendations are based on the fundamental ethical principles described in the Belmont Report, an overview of evidence published in the current literature, and the application of practical knowledge. Literature searches conducted in PubMed resulted in the inclusion of over 50 articles from a wide range of disciplines. The results include actionable methods for researchers to consider and follow when conducting survey research utilizing nurse participants. This article serves as a resource to guide researchers through ethically responsible design, implementation, and reporting of nurse survey research.

scholarly journals Religious Doctrines Versus Economics in the Antiquity and the Middle Ages

2017 ◽  
Vol 10 (4) ◽  
pp. 16-28
Author(s):  
Włodzimierz Wójcicki
Keyword(s):  
Middle Ages ◽  
Economic Activity ◽  
Thomas Aquinas ◽  
Ethical Principles ◽  
Ethical Attitudes ◽  
The Bible ◽  
Ethical Norms ◽  
Religious Aspects ◽  
Social Persuasion

Abstract Summary Subject and purpose of work: The work presents the participation of religious ideas in shaping ethical attitudes in business. Its purpose is to indicate the need to consolidate ethical principles in economics with the use of various possibilities of social persuasion. Materials and methods: The research was based on literature studies, including religious, philosophical and historical literature. In particular, the method of induction was employed - from rules to conclusions. Attention was paid to the considerations of the method itself. Results: The development of research on the method required the recognition of the role of reason - autonomous with respect to faith. Findings of St. Thomas Aquinas (distinction between act and possibility, forms and matter, recognition of the causal linkage between events, negation of the dual truth about the same event) and W. Ockham (entities are not to be multiplied without necessity) are still valid today. Conclusions: Religious ideas support economic activity by propagating ethical norms of behaviour. This, in turn, evokes the view of J.M. Keynes about the important role of ideas as such. The significance of the Bible goes far beyond religious aspects.

scholarly journals The influence of religious principles on the formation of the accounting system

2018 ◽  
Vol 21 (8) ◽  
pp. 31-45
Author(s):  
Małgorzata Czerny
Keyword(s):  
Accounting Standards ◽  
Cultural Factors ◽  
Accounting System ◽  
Accounting Systems ◽  
Ethical Attitudes ◽  
Polish Literature ◽  
Religion And Ethics ◽  
Cultural Determinants ◽  
Individual Actions ◽  
The Impact

Factors such as different cultural determinants undoubtedly affect “the shape” of the economy. Mueller, Hofstede and Gray, among others, have studied the impact of the cultural factors on an economy, especially in fields such as accounting. Reflections on the topic have also appeared in the Polish literature, although relatively late. One of the cultural factors is, beyond doubt, religion, forming some ethical attitudes through the transfer of certain values which become the guiding principles for individual actions, exerting an obvious influence on the applicable standards in a given society. The author does not claim to consider the relations between religion and ethics, as only issues concerning a possible to demonstrate influence of religious norms on accounting are raised in the article. The aim is to discuss briefly the impact of Christianity, Islam and Confucianism on accounting systems and practices based on literature studies. In conclusion, the question arises about the sense of the convergence of accounting standards, at least in the context of the current efforts undertaken in this field.

Instrumentality and Expressiveness at Work

2014 ◽  
Vol 58 (3) ◽  
pp. 111-124 ◽  
Author(s):  
Sonja Sobiraj ◽  
Sabine Korek ◽  
Thomas Rigotti
Keyword(s):  
Job Satisfaction ◽  
Work Roles ◽  
Professional Work ◽  
Gender Typicality ◽  
Positive Effects ◽  
Male Dominated ◽  
Role Demands

Men’s professional work roles require different attributes according to the gender-typicality of their occupation (female- versus male-dominated). We predicted that levels of men’s strain and job satisfaction would be predicted by levels of self-ascribed instrumental and expressive attributes. Therefore, we tested for positive effects of instrumentality for men in general, and instrumentality in interaction with expressiveness for men in female-dominated occupations in particular. Data were based on a survey of 213 men working in female-dominated occupations and 99 men working in male-dominated occupations. We found instrumentality to be negatively related to men’s strain and positively related to their job satisfaction. We also found expressiveness of men in female-dominated occupations to be related to reduced strain when instrumentality was low. This suggests it is important for men to be able to identify highly with either instrumentality or expressiveness when regulating role demands in female-dominated occupations.

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