Bibliometrics, a useful tool within the field of research

The activity in scientific research has been able to be studied, measured, compared, analyzed and objectified through Scientometrics, discipline that applies to all the literature of scientific character, mathematical and statistical methods, thus achieving, that social aspects of science can be quantified. From the scientific literature, scientific publications (tangible products of the research) are derived, which are specifically studied by the bibliometrics. This last one, is a branch of the Scientometrics, that is guided under the assumption that the scientific discoveries and the research results are published in scientific journals, so its unit of analysis is the scientific article. The word bibliometrics was defined for first time by Alan Pritchard in 1969, and since then, multiple concepts of this term have been developed. However, it has reached to the consensus that this methodological tool allows to know the scientific production (in quantity, quality and impact) on various topics, journals, authors and countries, among others. Its main research lines are the methodology for bibliometrics, the scientific disciplines and the health management and policies. Likewise, it has descriptive, evaluation and supervision/monitoring functions of the research activity, on which its classification into levels (micro, meso and maso) will depend directly. Because it has components from various sciences, among them the mathematics, its methodology and theory are based on mathematical models, from which the bibliometric indicators are derived. Although there are other types of research such as systematic reviews and meta-analyzes, these, require a better management in the field of research and of the statistical measurement, as well as more resources. On the other hand, a bibliometric study owns the nobility of being within the reach of students and researchers due to its methodology, practicality, relevance, resource saving, potential to extend to most of the scientific areas, multiple applications and favoring the fact of not committing ethical misconduct related to research. Finally, although bibliometrics is often underestimated, its power and importance as a tool to manage evidence-based knowledge and to serve as a basis for other types of studies such as systematic reviews must be emphasized.

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

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

Communicating access and transparency in corporate social responsibility reports: GlaxoSmithKline and Sanofi

The pharmaceutical industry has a long history of controversial business practices relating to unfair pricing models and ethical misconduct. As a result, companies have tried to use Corporate Social Responsibility (CSR) to build organizational legitimacy. This Major Research Project assesses the priorities being communicated within the CSR reports of two pharmaceutical companies – Sanofi and GlaxoSmithKline (GSK) – following the 2013 bribery scandal in China, in which Sanofi’s business practices were investigated and GlaxoSmithKline was found guilty of misconduct. By using Kenneth Burke’s concept of terministic screens, this project examines how terminology is used (or not used) to address structural problems and to deflect or direct stakeholder attention. This analysis uses CSR literature pertaining to the pharmaceutical industry, rhetorical theory and the notion that communication can be constitutive of an organization as the basis for analysis. By examining the use of two major terministic screens, “access” and “transparency”, it is clear that both companies prioritize communicating access over transparency. With regards to addressing access, Sanofi and GSK highlight philanthropic commitments rather than the initiatives pertaining to pricing policy. Through the use of transparency, GSK emphasizes their commitments to openness of information and enforcement equally. In contrast, Sanofi uses transparency to point the reader towards more reactive initiatives relating to enforcement and compliance. By using Burke’s concept of terministic screens, it is clear that both companies have selected their terminology to guide readers through a carefully selected path in which attention is diverted away from larger structural problems such as inadequate global medication pricing and transparency strategies.

Communicating access and transparency in corporate social responsibility reports: GlaxoSmithKline and Sanofi

The pharmaceutical industry has a long history of controversial business practices relating to unfair pricing models and ethical misconduct. As a result, companies have tried to use Corporate Social Responsibility (CSR) to build organizational legitimacy. This Major Research Project assesses the priorities being communicated within the CSR reports of two pharmaceutical companies – Sanofi and GlaxoSmithKline (GSK) – following the 2013 bribery scandal in China, in which Sanofi’s business practices were investigated and GlaxoSmithKline was found guilty of misconduct. By using Kenneth Burke’s concept of terministic screens, this project examines how terminology is used (or not used) to address structural problems and to deflect or direct stakeholder attention. This analysis uses CSR literature pertaining to the pharmaceutical industry, rhetorical theory and the notion that communication can be constitutive of an organization as the basis for analysis. By examining the use of two major terministic screens, “access” and “transparency”, it is clear that both companies prioritize communicating access over transparency. With regards to addressing access, Sanofi and GSK highlight philanthropic commitments rather than the initiatives pertaining to pricing policy. Through the use of transparency, GSK emphasizes their commitments to openness of information and enforcement equally. In contrast, Sanofi uses transparency to point the reader towards more reactive initiatives relating to enforcement and compliance. By using Burke’s concept of terministic screens, it is clear that both companies have selected their terminology to guide readers through a carefully selected path in which attention is diverted away from larger structural problems such as inadequate global medication pricing and transparency strategies.

Teaching About Systemic Ethical Misconduct Increases Awareness of Ethical Principles: A Replication and Extension of Grose-Fifer’s (2017) Tuskegee Role-Play Activity

Background: Introductory Psychology students rarely learn about unethical biomedical research outside the Tuskegee syphilis study, but these practices were widespread in U.S. public health research (e.g., at the Willowbrook State School researchers infected children with disabilities with hepatitis). Objectives: Replicate and extend Grose-Fifer’s research ethics activity by evaluating if an online homework and in-class role-play increased awareness of unethical research and abuses at Tuskegee (replication) and Willowbrook (extension) and subsequent changes in human subjects protections. Method: As homework, students read about the studies and wrote statements from perspectives of individuals involved. In class, students read their statements and discussed how outrage led to research conduct regulations. Online pre/posttests asked students why it was important to learn about both studies. Results: At posttest, students were more aware of unethical research at Willowbrook and that Tuskegee led to changes in human subjects protections. Students who completed the role-play activity were less likely to mention abuses for Tuskegee than students who did not participate. Conclusion: We were partially successful in replicating and extending Grose-Fifer. Teaching Implications: Research ethics instruction should draw attention to historical precedents and how public outrage and social activism led to increased protections for research participants.

Exploring Reflections of Lecturers on Ethics in the Accounting Curriculum: A Case Study of Ukzn and Unizulu, South Africa

The accounting profession has changed considerably over the past twenty years or so. This has led to the new accounting curriculum undergoing many changes such as increased financial fraud coverage, laws relating to financial crime and globalisation and financial security issues. However, there have been many financial scandals in the 21st century in the African and American context. Several notable incidents of ethical misconduct such as Enron, Klynveld Peat Marwick Goerdeler (KPMG), and Satyam (which negatively impact the world economy) are examples of misuse of accounting to cover the truth. Lack of ethics is believed to be responsible for most of these scandals. This study, therefore, aims at understanding the reflections on the issue of ethics in teaching accounting. The study followed a case study approach and involved a small sample of accounting lecturers from UKZN and UNIZULU. The study's findings suggest that special topical issues on ethics should be taught in each accounting course. For example, in the auditing course, ethical procedures should be touched upon, and students should be sensitized about accountants' ethical behaviour.

Korean court cases regarding research and publication ethics from 2009 to 2020

Research and publication misconduct may occur in various forms, including author misrepresentation, plagiarism, and data fabrication. Research and publication ethics are essentially not legal duties, but ethical obligations. In reality, however, legal disputes arise over whether research and publication ethics have been violated. Thus, in many cases, misconduct in research and publication is determined in the courts. This article presents noteworthy legal cases in Korea regarding research and publication ethics to help editors and authors prevent ethical misconduct. Legal cases from 2009 to 2020 were collected from the database of the Supreme Court of Korea in December 2020. These court cases represent three case types: 1) civil cases, such as affirmation of nullity of dismissal and damages; 2) criminal cases, such as fraud, interference with business, and violations of copyright law; and 3) administrative cases related to disciplinary measures against professors affiliated with a university. These cases show that although research and publication ethics are ethical norms that are autonomously established by the relevant academic societies, they become a criterion for case resolution in legal disputes where research and publication misconduct is at issue.

Ethical misconducts within the invitation to tender and tender evaluation and award stages of construction contracts in Ghana

Purpose The purpose of this paper is to examine the views of construction practitioners on the prevalence of ethical misconduct within the invitation to tender and tender evaluation and award stages of construction contracts in Ghana. Design/methodology/approach Following a critical comparative review of literature resulting in the identification of 18 potential misconducts within the invitation to tender and 11 potential misconducts within the tender evaluation and award stages of construction contracts, a questionnaire survey was conducted among 65 construction professionals. Data obtained from the survey were analysed using both descriptive (i.e. frequencies, mean scores and standard deviations) and inferential statistics (paired t-test), followed by gap analysis. Findings The findings revealed that corrupt, fraudulent, collusive or coercive practices, client divulging more information to the preferred bidder and inflating tender prices by tenderers in return for kickbacks are key unethical practices prevalent at the invitation to tender stage. Following these key unethical practices, the findings further suggested through gap analysis that submission of bids on non-working days and inadequate time for preparation and submission of tenders were the top two unethical practices that needed serious interventions at this stage. At the tender evaluation and award stage, the findings revealed that interference by influential people in political positions, fake tendering and bid shopping are prevalent. Again, from the gap analysis, interference by influential people in political positions and poor definition of selection criteria were identified to be the two key unethical practices that need urgent intervention at this stage of construction contracts. Practical implications This study holds a significant practical implication in the sense that key unethical practices at the invitation to tender and tender evaluation and award stages of construction contracts have been identified, and this provides a suitable basis for stakeholders that spearhead such activities to offer suitable interventions to control such practices. Originality/value This study contributes to the body of knowledge as it uncovers ethical misconducts within two important phases of construction contracts in a developing country setting. As there is a continuous effort by the international community towards finding lasting solutions to such misconducts, the findings from this study can be used as a starting point for appropriate policies to be put in place in Ghana to control such misconducts.

SALAMI PUBLICATION: AN OUTLOOK FROM THE LENS OF ETHICAL PERSPECTIVE

In the increasing quest for publication of research papers, the authors become overzealous to section their research articles which can help in portraying a big number of research papers in the credit of the author. The scientist community and the medical fraternity values the researcher based on their number of publications with a researcher having less number of so called acceptable number of research papers getting vanished in the crowd of renowned researchers. This narrative review aimed to explore the ethical considerations related to salami publication (salami slicing) in research. It was concluded that salami slicing is not entirely an ethical misconduct. However authors and editors of the journals have a liability to protect the research integrity by stating that this peace of research is a salami publication.