The Code of Ethics for Professional Accountants: Modern tendencies and principles

Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.

Legal implications of euthanasia without owner consent

A veterinary surgeon and registered veterinary nurse must act in accordance with an animal owner's wishes and should respect their confidentiality. This can cause conflict as animal welfare should also be considered as a priority. Contradictory messages from legislation and the Royal College of Veterinary Surgeons Code of Professional Conduct for Veterinary Nurses are confusing, however, guidance from these suggests that animal welfare overrides all. To practice clinical governance, veterinary teams should discuss ethical scenarios to prepare all staff for prioritising animal welfare while considering the views of the owner.

Professionalism in Surgery

The medical profession continues to be challenged along the entire range of its cultural values and its traditional roles and responsibilities. This review explores the meaning of professionalism, translating the theory of professionalism into practice, and the future of surgical professionalism. A table offers the elements of the American College of Surgeons’ Code of Professional Conduct. This review contains 1 table and 32 references Keywords: medical ethics, virtue-based medicine, patient care, professionalism

Professionalism in Surgery

The medical profession continues to be challenged along the entire range of its cultural values and its traditional roles and responsibilities. This review explores the meaning of professionalism, translating the theory of professionalism into practice, and the future of surgical professionalism. A table offers the elements of the American College of Surgeons’ Code of Professional Conduct. This review contains 1 table and 32 references Keywords: medical ethics, virtue-based medicine, patient care, professionalism

Professionalism in Surgery

The medical profession continues to be challenged along the entire range of its cultural values and its traditional roles and responsibilities. This review explores the meaning of professionalism, translating the theory of professionalism into practice, and the future of surgical professionalism. A table offers the elements of the American College of Surgeons’ Code of Professional Conduct. This review contains 1 table and 32 references Keywords: medical ethics, virtue-based medicine, patient care, professionalism

Nurse Professionalism Scale: Development and Psychometric Evaluation

Background Professionalism is a key trait connecting the nurse and patient, and Code of Professional Conduct, a professional legitimacy in considering nursing as a profession and an essential tool that facilitates nurse practice. This study aims to develop Nurse Professionalism Scale using the Code of Professional Conduct for Nurses in India and test the psychometric properties. Methods A sample of 1054 registered nurses working in various work areas at different levels and sectors of health care was selected using stratified random sampling. Data were collected through self-report from registered nurses and multi-source feedback from their supervisors and colleagues. A total of 830 self-reported data sets, 687 supervisor and 747 colleague responses were received. Following data cleaning, complete sets of 644 self-supervisor-colleague responses were used for analysis using exploratory factor analysis in SPSS version 25 and confirmatory factor analysis in AMOS 22. Results Reliability estimate for internal consistency of the 38 item scale was .910 (self report), .951 (supervisor feedback) and .952 (colleague feedback). Exploratory factor analysis using self-reports extracted five factors with 22 items at Eigen values > 1. Items with communalities ≥ .4 and factor loadings ≥ .5 were retained. Five factors explained total cumulative variance extracted at 51 percent and KMO value of .893 indicated sample adequacy. Bartlett Test of Sphericity was significant (χ2 = 3318, df = 231, p < .000). The factors are labelled with reference to the original code and higher factor loading. CFA using supervisors feedback (CMIN/DF = 2.938; GFI = .926, TLI = .927; CFI = .939 and RMSEA = .055) and colleagues feedback (CMIN/DF = 3.165; GFI = .921, TLI = .908; CFI = .923 and RMSEA = .058) yielded acceptable model fit indices confirming the psychometric properties. Conclusions The scale can be used as a tool to evaluate professionalism among nurses across different settings. Multisource feedback from stakeholders can also be considered as an effective method of gathering data on this construct.