scholarly journals Code of ethics and conduct in the light of corporate governance: the stakeholders' perspective

2021 ◽  
Vol 14 (2) ◽  
pp. 405-422
Author(s):  
Renato Rodrigues da Silva ◽  
Ruan Carlos Dos Santos ◽  
Antonia Márcia Rodrigues Sousa ◽  
Lidinei Éder Orso ◽  
Saleh Fadel Ahmad Khatib
Keyword(s):  
Corporate Governance ◽  
Ethical Issues ◽  
Code Of Ethics ◽  
Codes Of Conduct ◽  
Primary Sources ◽  
Good Practices ◽  
Responsible Behavior ◽  
Decision Making Processes ◽  
Descriptive Survey ◽  
The Relationship

Purpose: To evaluate the theme "Code of Ethics and Conduct" in private or public organizations, considering the relationship between ethical issues and good practices in Corporate Governance, measures that subsidize the planning and strengthening of ethical cultures in the interpersonal context.Design / methodology / approach: The descriptive survey relied on the application of questionnaires and obtained 184 responses from organizations of various types. The study was carried out using codes of conduct made available by companies on their websites, characterized as primary sources. The data collected were worked in the SPSS, tabulated and presented as results in the form of tables or graphs, with appropriate analyses.Findings: The results show the adoption of good practices of integrity, especially on the Code of Ethics and Conduct. The adoption of an ethical code can be considered a way to formalize, encourage and guide responsible behavior among employees and organizations. Seen from the outside, it contributes to creating and maintaining a good corporate reputation and stakeholder trust. In this sense, the reasons behind the creation of a code have been stated in the Shareholders' Theory, the Legitimacy Theory and the Stakeholder Theory.Originality / value: The Code of Ethics and Conduct arises as an instrument to guide ethical behavior in organizations. Therefore, it is the declaration of the set of rights, duties, business conduct towards stakeholders, reflecting the culture and set of norms that enrich the company's decision-making processes and guide its behavior.

Enhancing Financial Reporting Quality through Corporate Ethics Commitment: A Malaysian Review

2021 ◽  
Vol 12 (1) ◽  
pp. 72-72
Author(s):  
Noorul Azwin Md Nasir ◽  
Hafiza Aishah Hashim ◽  
Noorshella Che Nawi ◽  
Mohd Nor Hakimin Yusoff ◽  
Nur Athirah Mohd Aluwi
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Corporate Culture ◽  
Ethical Issues ◽  
Code Of Ethics ◽  
Reporting Quality ◽  
Warning Signs ◽  
Financial Reporting Quality ◽  
Corporate Ethics ◽  
Ethical Misconduct

A rising number of cases involving ethical misconduct within firms have of late received considerable attention in Malaysia. Despite the country's declaring having a strong corporate governance policy, strengthened through the Code of Ethics for Company Directors and Malaysia Code of Corporate Governance, the unethical practices and lack of integrity within firms remain an issue. PricewaterhouseCoopers (PwC) Malaysia conducted a survey in 2018, it was found that 41 percent of Malaysian registered companies were guilty of committing some forms of economic crimes, specifically business misconduct, asset misappropriation, bribery, and corruption. They added, the actual number may be higher due to many cases of ethical misconduct that typically go unreported. Furthermore, crimes of ethical misconduct in Malaysia have also increased by 28 percent in the last two years. It was revealed taht corporate culture was the most influential element in helping detect early warning signs of ethical misconduct within a firm. A KPMG 2019 report published in the subsequent year also suggested that an unhinged desire for a wealthy lifestyle acts as a prime motivation behind many of the unethical behaviors discovered. Thus, in the light of the increasingly worsening situation of ethical misconduct in Malaysian firms, the need to explore these corporate ethical issues has never become more crucial and appropriate. The ubiquitous nature of the issue has subsequently jeopardized the financial reporting quality of Malaysia's firms. Keywords: Corporate Ethics, Corporate Governance, Earnings Management, Financial Reporting Quality

scholarly journals The Effect of Work Experience and Educational Level on Official Translators’ Familiarity with Ethics in Translation and their Commitment to the Principles; an Iranian survey

2018 ◽  
Vol 6 (2) ◽  
pp. 37
Author(s):  
Rosa Ghasemi Nejad
Keyword(s):  
Work Experience ◽  
Ethical Issues ◽  
Code Of Ethics ◽  
Ethical Challenges ◽  
Human Interactions ◽  
Australian Institute ◽  
The Usa ◽  
And Gender ◽  
The Relationship ◽  
Shed Light

Although ethics in translation is not a new realm of study, it is almost intact for official translators in Iran. This study aims to evaluate translators’ familiarity and commitment to universally accepted ethical issues. Moreover the present study attempts to shed light on the relationship between translators’ educational levels and work experience and their familiarity and commitment to universally accepted translation ethical issues. The Australian Institute of Interpreters and Translators (AUSIT) has published a code of ethics for the members and obliges them to observe the principles. The first five principles are related to “Professional Conduct”, “Confidentiality”, “Competence”, “Impartiality” and “Accuracy”, which were obtained to conduct the present research. The instrument utilized in this study was a questionnaire containing 35 items presented to official translators in three populated cities in Iran, Tehran, Mashhad and Kerman. The multiple-choice researcher-made questionnaire was constructed in Persian to reduce any possible ambiguity. The present study conducted in 2016 on certified official translators and interpreters, either male or female, aged between 25 to about 52. However, it does not take age and gender into account. The study findings reveal that work experience and level of education have significant relationship with commitment and familiarity. SPSS and One-Way ANOVA were utilized to analyze the data.1.INTRODUCTIONEthics in translation is such a new subject in Iran that most of the official translators cannot avoid expressing their shock as they hear the term ethics in translation. Although ethics has been already introduced in many translation centers in many countries such as Australia and the USA, It is still new in Iran and degree of official translators’ familiarity with the principles and their commitment to them is unknown. Not observing the principles equals maximizing ethical challenges faced by translators and interpreters since they have a crucial role in many different situations related to human interactions (Baker, 2016). A study seemed necessary to evaluate their performance that can lead to an improvement per se since observing ethics is so important that philosophy believes it is a main source of making decisions arbitrarily unless the actions would be “aimless”, (Rupani, 2015). Such a study can introduce the necessity of ethics to translators, if it is then determined unknown and required. Afterwards, a comprehensive and culturally appropriate code of ethics will be proposed to Iranian Association of Certified Translators and Interpreters.AUSIT (Australian Institute of Interpreters and Translators) published one of the most accredited codes of ethPublishedby Australian

scholarly journals The Independence Issue and Audit a Comparative Study of Portugal (EU) and Nordic Countries – A Theoretical Approach

e-Finanse ◽  
2020 ◽  
Vol 16 (3) ◽  
pp. 19-28
Author(s):  
Alcina Augusta De Sena Portugal Dias
Keyword(s):  
Corporate Governance ◽  
Public Opinion ◽  
Comparative Study ◽  
Internal Control ◽  
Theoretical Approach ◽  
Financial Engineering ◽  
Ethical Issues ◽  
Listed Companies ◽  
Nordic Countries ◽  
Good Practices

Abstract The objective of this paper is to speak about the issue of independence. To reach this goal corporate governance was considered as an example of good practices that may help organizations prevent fraud. Fraud was considered under a perspective of financial engineering - dedicated to building, enabling and displaying high dividends to shareholders that were non-existent. These events defrauded public opinion on the trust in the auditor and the confidence in the companies and showed the lack of independence of the different players. It must be said that the participation in these frauds was shared, at least, by the top management, the auditors and the accounting personnel. As an immediate consequence some ethical issues and guidelines for the reinforcement of the organization′s internal control arose. As concerns the factor of independence, particular stress on the supervising and inspecting functions of the Portuguese Stock Commission –CMVM - was considered. This entity is responsible for the supervision of the listed companies but at the same time it inspects the auditor′s work for the companies in its portfolio. A benchmarking analysis with the Nordic countries of Norway, Sweden and Finland was done. This was undertaken because these countries show some relevant cultural and ethical differences and a peculiar cultural/organizational approach that should be considered.

Ethical Considerations for Healthcare Organizations

2020 ◽  
Vol 41 (03) ◽  
pp. 266-278
Author(s):  
Paul R. Rao
Keyword(s):  
Cultural Competence ◽  
Conflict Of Interest ◽  
Ethical Issues ◽  
Code Of Ethics ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Codes Of Ethics ◽  
Healthcare Organizations ◽  
Corporate Code ◽  
Unethical Conduct

AbstractEthical misbehavior in the delivery of healthcare creates harm not only to individual therapists and administrators who might choose to overstep ethical boundaries but also, more broadly, causes harm to patients, to healthcare organizations, to professional organizations, and ultimately to society. Both corporate codes of conduct and professional codes of ethics are important, because they set standards of conduct and penalize noncompliant or unethical conduct. The purposes of this article are (1) to differentiate corporate compliance from ethics in a healthcare organization; (2) to explain the application of ethics principles to organizational and professional behaviors; (3) to discuss three important ethical issues (cultural competence, conflict of interest, and employer demands); and (4) to emphasize that, whether applying a corporate code of conduct or a professional code of ethics (or both), the integrity of each individual is essential to ethical behavior. To illustrate these concepts, ASHA's Code of Ethics is discussed in detail (including the ethics complaint adjudication process), and hypothetical case studies are presented under the macro headings of Cultural Competence, Conflict of Interest, and Employer Demands.

The Ethical Chemist

2018 ◽  
Author(s):  
Jeffrey Kovac
Keyword(s):  
Professional Ethics ◽  
Ethical Theory ◽  
Ethical Issues ◽  
Professional Ethic ◽  
Codes Of Conduct ◽  
Science And Society ◽  
Moral Ideal ◽  
Ethical Problems ◽  
The Relationship ◽  
Practice Of Science

This book is an introduction to professional ethics in chemistry. After a brief overview of ethical theory, it provides a detailed discussion of professional ethic for chemists based on the view that the specific codes of conduct derive from a moral ideal. The moral ideal presented here has three parts. The first refers to the practice of science, the second to relationships within the scientific community and the third to the relationship between science and society, particularly the uses of science. The question of why a scientist should obey the professional code is discussed in terms of the virtue of reverence, after which the ethical issues unique to chemistry are identified. A method for approaching ethical problems is presented. Finally, there is a large collection of specific ethical problems, or cases, each followed by a commentary where the issues raised by that case are discussed.

scholarly journals Development of Corporate Governance Performance Indicators for Czech Manufacturing Companies

2015 ◽  
Vol 6 (1) ◽  
pp. 57-72 ◽  
Author(s):  
Marie Pavláková Docekalová ◽  
Alena Kocmanová ◽  
Jirí Kolenák
Keyword(s):  
Corporate Governance ◽  
Performance Indicators ◽  
Codes Of Conduct ◽  
Key Performance Indicators ◽  
Manufacturing Companies ◽  
Strategic Objectives ◽  
Two Factors ◽  
Key Indicators ◽  
The Relationship

Abstract Effective corporate governance is a key element in achieving long-term success for any company. The codes of conduct that corporate governance adopts directly determine the sustainability of business activities. With this in mind, this paper aims to demonstrate the results of research that identifies a set of key indicators of corporate governance performance. The presented research is quantitative. In order to identify key performance indicators, factor analysis was employed. It was found that corporate governance performance is influenced by two factors. For the first factor, the relationship between corporate governance and stakeholders is measured by key indicators: percentage of women within CG, contributions to political parties, politicians and related institutions and number of complaints received from stakeholders. The second factor, strategy & compliance, is generated from the following: percentage of strategic objectives met and total number of sanctions for breaching the law. This research aims to assist both academic and corporate practitioners who want to improve corporate governance performance and, through the use of key performance indicators, support the transparency and sustainability of their business.

Towards the ethical librarian

2019 ◽  
Vol 40 (6/7) ◽  
pp. 428-440
Author(s):  
Gloria Bosomtwi Amoah ◽  
Eugene Baah Yeboah
Keyword(s):  
Ethical Issues ◽  
Code Of Ethics ◽  
Survey Design ◽  
Ethical Dilemmas ◽  
Sampling Technique ◽  
Professional Staff ◽  
Content Type ◽  
Working Lives ◽  
The Common ◽  
Descriptive Survey

Purpose The purpose of this paper is to examine the perspectives and viewpoints of professional staff of the Sam Jonah Library in as much as the ethical aspects of their profession are concerned. The paper also seeks to determine the common ethical issues that confront these professionals and their default courses of action in dealing with these issues. Design/methodology/approach The descriptive survey design was used as the research methodology with the population of the study being all professional (post-graduate diploma and above) and para-professional (certificate, diploma and first degree) staff of the library. Due to the small number of professional staff (43) in the library, the census sampling technique was used. Findings Results indicated the existence of ethical dilemmas in the working lives of these professionals with guidance for dealing with these dilemmas emanating mostly from consultation of senior colleagues. Although the findings showed that the Ghana Library Association (GLA) had an ethics handbook, it was revealed that majority of the staff were not aware of its existence. It was also discovered that one of the major challenges of these professionals is the absence of a specific library code of ethics handbook to guide staff in case they are confronted with these ethical dilemmas. The study recommends a strong awareness creation initiative from the GLA to bring to the notice of members, the existence of a formal code of ethics document. Originality/value The paper provides information on specific ethical issues confronting staff of the library and their current modes of dealing with the dilemmas they encounter.

scholarly journals Corporate ethical reporting and financial performance: Evidence from the emerging market.

2017 ◽  
Vol 7 (4) ◽  
pp. 14-22
Author(s):  
Uwalomwa Uwuigbe ◽  
Jinadu Olugbenga ◽  
Olubukola Ranti Uwuigbe ◽  
Daramola Sunday Peters ◽  
Adegbola Otekunrin
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Ethical Issues ◽  
Emerging Market ◽  
Pearson Correlation ◽  
Least Square ◽  
Annual Reports ◽  
Listed Firms ◽  
The Impact ◽  
The Relationship

This paper examines the degree of comprehensiveness of ethical reporting in annual reports of listed firms in Nigeria. It also looks at the relationship between the extent of corporate ethical reporting and financial performance of the listed firms. In addition, it examines the impact of corporate governance on the financial performance of the listed firms. The study utilises the corporate annual reports for the period 2010-2014 as our main source of secondary data, while the content analysis technique is used to elicit data from the corporate annual report. In testing the research hypotheses, the study adopts the use of descriptive statistics, Pearson correlation and panel least square regression method to analyse the degree of comprehensiveness and the relationship between corporate ethical reporting and financial performance of the listed firms. Findings from the study show that there is lack of comprehensiveness of corporate ethical reporting in the selected industries. In addition, the study observed that a significant relationship exists between corporate ethical reporting and financial performance. Also, the study observed that the relationship between corporate governance and financial performance is not significant. The study recommends the need for a stand-alone report for corporate ethical issues in annual reports of companies in Nigeria.

Editor’s Pick: Regulatory and Ethical Issues in the New Era of Radiomics and Radiogenomics

EMJ Radiology ◽  
2020 ◽  
Author(s):  
Filippo Pesapane
Keyword(s):  
Ethical Issues ◽  
Medical Images ◽  
Practical Significance ◽  
Innovative Technology ◽  
New Era ◽  
Naked Eye ◽  
Disease Characteristics ◽  
The Future ◽  
Using Data ◽  
The Relationship

Radiomics is a science that investigates a large number of features from medical images using data-characterisation algorithms, with the aim to analyse disease characteristics that are indistinguishable to the naked eye. Radiogenomics attempts to establish and examine the relationship between tumour genomic characteristics and their radiologic appearance. Although there is certainly a lot to learn from these relationships, one could ask the question: what is the practical significance of radiogenomic discoveries? This increasing interest in such applications inevitably raises numerous legal and ethical questions. In an environment such as the technology field, which changes quickly and unpredictably, regulations need to be timely in order to be relevant.  In this paper, issues that must be solved to make the future applications of this innovative technology safe and useful are analysed.

Sign in / Sign up

Export Citation Format

Share Document