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.

AKUN INSTAGRAM DARI 5 TOP BRAND TERMAHAL DI DUNIA

Instagram social media has now become an alternative media in the field of marketing and promotion. Personally, you can do business through Instagram. Currently, Selebgram is becoming a trend among Instagram users in Indonesia. Being a celebgram must have its own uniqueness to be different from other competitor celebgrams. In building it, good personal branding is needed to be able to survive in the world of celebrity on Instagram. Ohim with the account @ibrhmrsyd without any background as a celebrity also received the celebgram title. Ohim's personal branding has attracted the attention of well-known products by only using Instagram as a means of delivering communication messages. He can be glimpsed and attract the attention of well-known brands in Indonesia and make him an endorser in the program. He became one of the celebgram in the city of Bandung that represents the famous product. This study discusses how the personal branding strategy of non-celebrity celebrities is. The method used is descriptive qualitative with indicators consisting of eleven characteristics of authentic personal branding by Rampersad. The results of the study state that Ohim's personal branding strategy is to have values, character, code of conduct and morals, focus on one area, be consistent, have relevance, have visibility, gain recognition, apply positive things, and be yourself while maintaining its existence and always maintaining relationships that exist both in the @ibrhmrsyd Instagram account and in their daily lives.

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.

The urgence of the code of conduct of the professional advocate in Indonesia

This research is a normative legal research, namely research that focuses on the study or study of positive law. The Advocate profession is related to the task of serving the community to help solve the legal problems it faces. In carrying out their duties, advocates are guided by the Law on Advocates, but the norms of the law are considered insufficient, because the advocate profession is related to behavior that is not infrequently influenced by the moral ethics of advocates in every decision making. For this reason, in carrying out their duties, they still need an ethical guide as a guide in carrying out their professional duties. In this regard, the Advocate Professional Code of Ethics is very much needed in guiding the behavior of Advocates in making decisions and ethical behavior.

Guidance on research integrity provided by European discipline-specific learned societies: A scoping review

There is little research on how guidance provided in the European Code of Conduct for Research Integrity (ALLEA code) compares with recommendations developed by European discipline-specific learned societies. We identified, and conducted a content analysis of, 58 guideline documents from 245 societies. Less than 25% of societies in any discipline provide guidance and there are notable disciplinary differences. Recommendations not reflected in the ALLEA code relate primarily to research culture and environment. Medical and Health Sciences societies often focus on regulatory and procedural aspects of research, whereas Natural Sciences societies emphasize the importance of accurate and appropriate dissemination of results. Humanities and Social Sciences societies’ recommendations are more heterogenous and relate to the nature of specific sub-disciplines. Our results reflect differences in epistemological approaches as well as the specific role and responsibilities of societies as membership organizations. We recommend that societies develop, or endorse, appropriate research integrity guidance.

Developing an Effective Strategy for the Enforcement of the Constitutional Mandate of the Senate Committee on Ethics, Code of Conduct and Public Petitions

The Senate Committee on Ethics, Code of Conduct and Public Petitions (ECCPP) is one of the committees of the Senate of Nigeria’s National Assembly. The Committee was one of the earliest Special committees established under Order XIII of the Senate Standing Orders 2015, as amended (SSO 2015). It is one of the committees through which the Senate conducts legislative investigations in fulfilment of its constitutional and statutory role under section 88 of the 1999 Constitution, as altered. The major challenge of the ECCPP Committee in the exercise of its investigation power is the refusal by some chief executives of government agencies and corporate organisations to honour its invitation. This study finds that among the reasons for this are the absence of ethical prescriptions in the SSO 2015 to guide the conduct of honourable members against unethical conduct that undermine their integrity, and absence of prescribed fine for failure to honour the Committee’s summons. To strengthen the enforcement capacity of the Committee, the study recommends, among others, that members of the Committee eschew unethical tendencies that undermine their integrity and conduct the business of the Committee in a manner that avoids conflicts of interest or its appearances.

On the Protection of Personal Data Information in Big Data Investigation Activities

In the context of the vigorous development of big data and network communication technologies, the universality of personal data information processing, the openness of concept definitions, and the potential risks in practice have led to theoretical and practical changes in the definition of personal data information. With the widespread use of big data technology in criminal investigations, the theoretical and practical activities of big data investigation have gradually formed. Big data investigation activities are often accompanied by infringements on citizens' personal data and other legitimate rights and interests. At present, the traditional model of personal data information protection cannot restrict the code of conduct in big data investigation activities. For this reason, it is necessary to introduce a comprehensive governance model, which mainly includes relative control of individuals, balance of multiple interests and dynamic risk adjustment. Etc., and focus on the transformation of the legal protection model of personal information.