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.

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.

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.

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.

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.

scholarly journals Ethics of Corporeal, Co-present Robots as Agents of Influence: a Review

2021 ◽  
Author(s):  
AJung Moon ◽  
Shalaleh Rismani ◽  
H. F. Machiel Van der Loos
Keyword(s):  
Artificial Intelligence ◽  
Physical Environment ◽  
Ethical Issues ◽  
Human Robot Interaction ◽  
Physical Interaction ◽  
Ethical Challenges ◽  
Natural Tendency ◽  
Ai Ethics ◽  
Recent Trends ◽  
The Impact

Abstract Purpose of Review To summarize the set of roboethics issues that uniquely arise due to the corporeality and physical interaction modalities afforded by robots, irrespective of the degree of artificial intelligence present in the system. Recent Findings One of the recent trends in the discussion of ethics of emerging technologies has been the treatment of roboethics issues as those of “embodied AI,” a subset of AI ethics. In contrast to AI, however, robots leverage human’s natural tendency to be influenced by our physical environment. Recent work in human-robot interaction highlights the impact a robot’s presence, capacity to touch, and move in our physical environment has on people, and helping to articulate the ethical issues particular to the design of interactive robotic systems. Summary The corporeality of interactive robots poses unique sets of ethical challenges. These issues should be considered in the design irrespective of and in addition to the ethics of artificial intelligence implemented in them.

scholarly journals Three models for the regulation of polygenic scores in reproduction

2021 ◽  
pp. medethics-2020-106588
Author(s):  
Sarah Munday ◽  
Julian Savulescu
Keyword(s):  
Human Genetics ◽  
Ethical Issues ◽  
Well Being ◽  
Embryo Selection ◽  
Risk Scores ◽  
Regulatory Regime ◽  
Polygenic Scores ◽  
The Usa ◽  
The Uk ◽  
The Impact

The past few years have brought significant breakthroughs in understanding human genetics. This knowledge has been used to develop ‘polygenic scores’ (or ‘polygenic risk scores’) which provide probabilistic information about the development of polygenic conditions such as diabetes or schizophrenia. They are already being used in reproduction to select for embryos at lower risk of developing disease. Currently, the use of polygenic scores for embryo selection is subject to existing regulations concerning embryo testing and selection. Existing regulatory approaches include ‘disease-based' models which limit embryo selection to avoiding disease characteristics (employed in various formats in Australia, the UK, Italy, Switzerland and France, among others), and 'laissez-faire' or 'libertarian' models, under which embryo testing and selection remain unregulated (as in the USA). We introduce a novel 'Welfarist Model' which limits embryo selection according to the impact of the predicted trait on well-being. We compare the strengths and weaknesses of each model as a way of regulating polygenic scores. Polygenic scores create the potential for existing embryo selection technologies to be used to select for a wider range of predicted genetically influenced characteristics including continuous traits. Indeed, polygenic scores exist to predict future intelligence, and there have been suggestions that they will be used to make predictions within the normal range in the USA in embryo selection. We examine how these three models would apply to the prediction of non-disease traits such as intelligence. The genetics of intelligence remains controversial both scientifically and ethically. This paper does not attempt to resolve these issues. However, as with many biomedical advances, an effective regulatory regime must be in place as soon as the technology is available. If there is no regulation in place, then the market effectively decides ethical issues.

scholarly journals ‘I’m not being paid for this conversation’: Uncovering the challenges of artist–academic collaborations in the neoliberal institution

2019 ◽  
Vol 23 (3) ◽  
pp. 317-333
Author(s):  
Alena Pfoser ◽  
Sara de Jong
Keyword(s):  
Collaborative Work ◽  
Knowledge Exchange ◽  
Academic Research ◽  
The Political ◽  
Institutional Pressures ◽  
Negative Effects ◽  
Collective Response ◽  
And Shifts ◽  
The Impact

Artist–academic collaborations are fuelled by increasing institutional pressures to show the impact of academic research. This article departs from the celebratory accounts of collaborative work and pragmatic toolkits for successful partnerships, which are dominant in existing scholarship, arguing for the need to critically interrogate the structural conditions under which collaborations take place. Based on a reflexive case study of a project developed in the context of Tate Exchange, one of the UK’s highest-profile platforms for knowledge exchange, we reveal three sets of (unequal) pressures, which mark artist–academic collaborations in the contemporary neoliberal academy: asymmetric funding and remuneration structures; uneven pressures of audit cultures; acceleration and temporal asymmetries. Innovations at the level of individual projects or partners can only mitigate the negative effects to a limited extent. Instead this article offers a systemic critique of the political economy of artist–academic collaborations and shifts the research agenda to developing a collective response.

scholarly journals Determination of the Value of Intangible Assets in the Companies of Lithuania

2017 ◽  
Vol 14 (2) ◽  
pp. 55-68 ◽  
Author(s):  
Rita Bužinskienė
Keyword(s):  
Financial Management ◽  
Intangible Assets ◽  
Fair Value ◽  
Financial Information ◽  
Financial Accounting ◽  
True Value ◽  
A Value ◽  
The Impact

AbstractIn accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

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