The effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana

Purpose This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants. Design/methodology/approach The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. Findings The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants. Originality/value In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.

AI ethics and systemic risks in finance

The paper suggests that AI ethics should pay attention to morally relevant systemic effects of AI use. It draws the attention of ethicists and practitioners to systemic risks that have been neglected so far in professional AI-related codes of conduct, industrial standards and ethical discussions more generally. The paper uses the financial industry as an example to ask: how can AI-enhanced systemic risks be ethically accounted for? Which specific issues does AI use raise for ethics that takes systemic effects into account? The paper (1) relates the literature about AI ethics to the ethics of systemic risks to clarify the moral relevance of AI use with respect to the imposition of systemic risks, (2) proposes a theoretical framework based on the ethics of complexity and (3) applies this framework to discuss implications for AI ethics concerned with AI-enhanced systemic risks.

Bioethics in Unani medicine: Relevant quotes from Kamilussanah, a 10th century manuscript

The World Health Organization (WHO) in its Alma Ata Declaration, 1978, focuses on the development, promotion and recognition of the traditional medical systems. India has taken steps in this direction by recognising Unani medicine with other traditional medical systems practised in India. Presently, Government is promoting integration of the recognised traditional medical systems with conventional medicine at the national level, as an interdisciplinary approach to providing better patient-centred care. Bioethics is a field of enquiry that examines ethical issues and dilemmas emerging from medical care and research involving humans. Although the term ‘bioethics’ was first mentioned in 1927 and later established as a distinct discipline in 1970s, the ethical principles in various contexts had been described centuries ago in the classical texts pertaining to traditional medical systems. Since ethics as a code of conduct was followed by ancient Unani physicians to safeguard the interests of humanity when providing healthcare, it was felt that a review of classical Unani manuscripts should be attempted to give an insight into codes of conduct described by various Unani physicians. In this paper, a 10th century book, “Kamilussanah” authored by Ali ibn Abbas al-Majoosi, also known as Majoosi (930-994 CE), is reviewed through the prism of ethics.

Research Ethics in the Social Sciences

The formulation of Charts for research ethics and Codes of conduct has been growing in the last few decades, on the one hand due to a renewed awareness of the ethical dimensions of research governance and the relationship between regulators and researchers, and on the other hand for the expansion of possibilities achieved by innovation in information and communication technologies. The voluntary involvement of research participants, risk management and prevention, data protection, community engagement, reflexivity of researchers are some of the centres of gravity of a debate that involves researchers, institutions, and citizens.

PERSONAL CONFLICTS OF INTEREST IN THE PUBLISHING ENTERPRISE: FOCUS ON JOURNAL EDITORS

Editors play a central role and form an essential link in the publication process. Consequently, they hold considerable influence as to how the literature is molded, and what eventually gets published. In addition to their standard editorial responsibilities, holding that amount of power, editors have extremely high responsibilities to declare any conflicts of interest (COIs) internal to, and external to, the peer review process, particularly those involving personal relationships and networks. This is because they also exist in the peer community, can be high-profile public figures, and form a very unique and restricted – in terms of size, membership and exclusivity – set of individuals. Consequently, editors need to declare their COIs openly, transparently, and publicly on their editor board profiles, and as part of their curriculum vitae. Without such declarations, the greater risk is that editors might have unregulated freedom to enforce their own individual or group biases, through hidden relationships and networks, including the possibility of hiding instances of favoritism, cronyism and nepotism. In the worst-case scenario, this might reflect editorial corruption. Hidden COIs in authors, which tend to be the focus of the academic publishing establishment, including in codes of conduct and ethical guidelines such as those by COPE and the ICMJE, tend to down-play editorial COIs, or restrict them to scrutiny during the peer review process. This opinion piece examines whether there is a systemic problem with under-reported editorial COIs, particularly personal and non-financial COIs, that extend beyond the peer review process and their editorial positions. Greater awareness, debate, and education of this issue are needed.

THE ESSENCE AND DEFINITION OF COMPLIANCE RISK

In the practice of an industrial enterprise, the concept of compliance is closely linked to the management / control system in the organization, as well as to the risks of non-compliance, non-compliance with the laws, regulations, rules and standards of supervisory authorities, industry associations and organizations, codes of conduct, etc.The purpose of the article is to investigate the theoretical and methodological basis of compliance risk and the possibilities of using this category in the organizational and economic activities of an industrial enterprise in order to ensure its stable and efficient operation.The concept of compliance risk with respect to industrial sphere is not enshrined in the Ukrainian legislation, but it is successfully used in banking and can be successfully adapted to the characteristics of an industrial enterprise. For industrial enterprises, it is proposed to define compliance risk as the risk of the application of legal or regulatory penalties, material financial loss, loss of market share or loss of reputation by an enterprise as a result of non-compliance with laws, regulations, rules, standards of self-regulatory organizations or external and internal codes or regulations. concerning production and business activity. The compliance function draws attention to many different aspects of compliance risks: from financial risks to reputational risks, from corruption to the code of conduct of employees, and this comprehensive approach allows for the most effective monitoring of the enterprise activity and to make informed and thoughtful decisions, create situations where the risk of compliance risk is minimal. In the article it is proved that if an enterprise plans to enter the international market, work with the compliance function is a prerequisite for development and further cooperation, since many foreign partners work exclusively with organizations that comply with international standards, including in the work with compliance risk control.

Ethics in translation practice

The interest in and understanding of ethics among translation scholars has changed dramatically since the publication of Andrew Chesterman’s proposal for a Hieronymic Oath (Chesterman, 2001). Early definitions of ethics based on equivalence (Newmark, 1991), faithfulness, loyalty (Nord, 1997) and trust have been put aside in favour of more recent notions of translator ethics grounded in accountability (Baker & Maier, 2011) and social responsibility (Drugan & Tipton, 2017). Practising translators who abide by codes of ethics/conduct are bound by principles of honesty, integrity, linguistic competence, confidentiality, and trust. This paper begins by presenting a brief literature review of the main developments in translation ethics from the early linguists to contemporary interpretations. There then follows an analysis and comparison of several professional codes of conduct from the main international associations of translators and interpreters with the benchmark, the Association of Translation and Interpreting Professionals (APTRAD). It is one of the more recent translator associations and has a code of conduct adopted in the last six years. The objective of this paper is to determine which theoretical definitions of ethics are reflected in the codes of conduct and to discuss their usefulness for translators in their daily practice. The paper ends with recommendations for changes to codes of conduct to make them more relevant to practising translators.

Is It Possible to Solve the Conflicts Over Conflict of Interest?; Comment on "Towards Preventing and Managing Conflict of Interest in Nutrition Policy? An Analysis of Submissions to a Consultation on a Draft WHO Tool"

Addressing conflicts of interests when developing and implementing policies to address commercial determinants of health is pivotal to ensure that these policies are free from commercial and other vested interests of unhealthy commodities industry. As a concept, this is well accepted within the tobacco control community, and supported by the existence of an international treaty, the WHO Framework Convention on Tobacco Control. But in nutrition policy the engagement of the food industry appears to remain controversial, as efforts to create partnerships are still underway. There is a need to undertake evaluation of existing conflict of interest policies to assess their implementation and outcomes, creating best practice models that can be replicated, and understanding how to change norms within governments. Additionally, a review of existing norms, codes of conduct, and ethics to determine their impact on preventing COI would guide future implementation of these measures. Finally, governments, academics, and advocates should consider how existing tools, guidelines or other instruments could help frame the COI discussion to ensure its political feasibility. There needs for a discussion on whether the current approach of separate policies for distinct industries is preferable than a broader conflict of interest policy that would be applicable to a wide range of unhealthy commodities and across governmental sectors.

Graphic Narratives of Open Scholarship

Public engagement and collaboration through networked practices—known as networked participatory scholarship (NPS)—may influence academic culture to “support, amplify, and transform scholarship” (Veletsianos & Kimmons, 2012, p. 768). This study examined the open online scholarly community #FemEdTech as it engages in NPS to create, collect, and curate value statements to generate iterative codes of conduct. Contents of tweets that include the Twitter hashtags #FemEdTech and #FemEdTechValues were thematized. The findings are represented as a visual metaphor of a map charting the fluid nature between policy design and implementation, described as the #FemEdTech Cartography. This collaborative policy creation can serve as a model to shift academic culture towards more socially just practices using open scholarship to address the pressing issues of our time.

Grant writing and grant peer review as questionable research practices

A large part of governmental research funding is currently distributed through the peer review of project proposals. In this paper, we argue that such funding systems incentivize and even force researchers to violate five moral values, each of which is central to commonly used scientific codes of conduct. Our argument complements existing epistemic arguments against peer-review project funding systems and, accordingly, strengthens the mounting calls for reform of these systems.