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1 – 10 of over 4000Rickard Engström and Inga-Lill Söderberg
The purpose of this paper is to explore the relationship between formal ethics and ethics in practice in the empirical context of real estate agents (REAs) working in the…
Abstract
Purpose
The purpose of this paper is to explore the relationship between formal ethics and ethics in practice in the empirical context of real estate agents (REAs) working in the residential housing market, including owner-occupied houses and owner-occupied apartments, in Sweden. The paper investigates problems with the Swedish middleman model of real estate agency with regard to the acceptance among REAs of borderline professional behavior.
Design/methodology/approach
We report on a survey distributed to all Swedish licensed residential REAs to investigate their attitudes towards eight scenarios displaying borderline ethical behavior. Firstly, the means of each scenario were calculated, investigating signs of distance between formal ethics and ethics in practice. Secondly, logistic regressions were run for each scenario separately, thereby investigating factors affecting misconduct among REAs.
Findings
The empirical results show a clear difference between formal ethics and ethics in practice and also illustrate that some scenarios of borderline ethical behavior are creating greater problems for the REAs.
Practical implications
In Sweden, the seller is the principal, assigning the REA to sell a house or apartment, but the regulation is clear on the role of the licensed REA as responsible for promoting an informed and fair sales process where the buyer is safe to act without their own representative. Our study contributes with information to policymakers on possible areas for the development of the middleman model.
Originality/value
The paper is the first to empirically investigate the middleman model of a Swedish real estate agency in relation to the business ethics of the agents. The use of scenarios in close relation to the everyday working context of REAs as tests of ethics of practice is also of original methodological value to investigate possible diversions of professionals from national regulations.
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Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto and Carla Bonato Marcolin
This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies…
Abstract
Purpose
This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.
Design/methodology/approach
The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.
Findings
The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.
Originality/value
The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.
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Upholding assessment ethics are common concerns during annual public examination performance appraisal. Previous studies have focused more on examination stakeholder: testees…
Abstract
Purpose
Upholding assessment ethics are common concerns during annual public examination performance appraisal. Previous studies have focused more on examination stakeholder: testees outside proctors however, assessment ethics cannot be studied excluding proctors variables therefore, the study investigated consistency of a structural equation modelling of security, environment, professionalism, testing and assessment ethics.
Design/methodology/approach
Ex-post facto design was adopted. Simple random sampling technique was employed to choose 90 proctors drawn from 45 colleges. Proctors Examination Ethics Questionnaire (reliability = 0.86) was used to collect data for the study. Data collected were analysed using path analysis at 0.05 significant levels.
Findings
Out of the six hypothesised paths significantly explaining the consistency of the causal model. Test security, environment and professionalism accounted for both direct and indirect effects on assessment ethics. All model fit indices were established to explain testing and assessment model.
Research limitations/implications
Few proctor variables were studied, therefore assessment ethics may not be explained other than through proctor variables considered in this study.
Practical implications
Assessment ethics may not be violated if test security, testing environment and professionalism are not cared for during test administration as shown in the study.
Social implications
It added to knowledge base in ethical areas of assessment, a 21st-century proctors in upholding testing and assessment ethics, security, environment and professionalism are to be considered.
Originality/value
There was a positive causal effect of security, environment and professionalism on testing and assessment ethics among proctors in public examinations.
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Tamara Poje and Maja Zaman Groff
To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of…
Abstract
Purpose
To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.
Design/methodology/approach
An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.
Findings
The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.
Practical implications
The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.
Originality/value
The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.
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Eisa Ahmad S. Asiri, Yousef Sahari, Ibrahim Alasmri and Ahmad Assiri
This paper investigates professional translation practice in Saudi Arabia with a particular focus on translation ethics. Following an examination of varying opinions and…
Abstract
Purpose
This paper investigates professional translation practice in Saudi Arabia with a particular focus on translation ethics. Following an examination of varying opinions and contentious concepts relating to translation, this paper suggests that Saudi Arabia should establish a code of ethics for translation services. It investigates the ethical challenges that translators encounter during their professional work and considers their responses to these challenges.
Design/methodology/approach
A quantitative methodology was adopted to collect data from forty participants. This self-completed survey uncovered 11 ethical dimensions that translators encounter during the translation process and the researchers used descriptive analysis to calculate the mean and standard deviation of their frequency and importance. Participants' responses to the multiple-choice questions were categorised as personal, professional ethics or sociopolitical activism, and their overall percentages calculated.
Findings
For all 11 dimensions, the mean scores fell in the mid-frequency range between 2.74 and 3.88, inferring that the respondents faced these ethical challenges neither particularly frequently nor infrequently. Regarding the importance rankings, the mean scores varied between 1.58 and 2.04, consistently lower than the experience frequency rankings, which indicates that these challenges were considered important regardless of their frequency. The majority (40.27%) related to professional notions of ethics, followed by personal ethics (35.22%) and sociopolitical and activist conceptions of ethics (24.14%), while less than 1% (0.37%) reflected mixed motivations.
Originality/value
The study's concept and methodology are both novel. The researchers believe that this is the first study to examine professional translation ethics in the Saudi context. Unlike most studies in this field, this study adopted a quantitative approach, thus calling for the development of an effective professional code of ethics for translators.
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Jurica Lucyanda and Mahfud Sholihin
This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.
Abstract
Purpose
This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.
Design/methodology/approach
This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.
Findings
The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.
Originality/value
This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.
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Lisa Bosman, Taofeek Oladepo and Ida Ngambeki
Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs…
Abstract
Purpose
Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs require employees to be cognizant of ethical practices and implications for design. However, little engineering coursework, outside the traditional ABET (Accreditation Board for Engineering and Technology) required Engineering Ethics course, accounts for the role of ethics within this process. Because of this, engineering students have few learning opportunities to practice and reflect on ethical decision-making.
Design/methodology/approach
This paper highlights one approach to integrating ethics into an engineering course (outside of engineering ethics). Specifically, the study is implemented within a five-week module with a focus on big data ethics, as part of a Supply Chain Management Technology course (required for Industrial Engineering Technology majors), using metacognition as the core assessment.
Findings
Four main themes were identified through the qualitative data analysis of the metacognitive reflections: (1) overreliance on content knowledge, (2) time management skills, (3) career connections and (4) knowledge extensions.
Originality/value
Three notable points emerged which contribute to the literature. First, this study showcased one example of how an ethics module can be integrated into an engineering course (other than Engineering Ethics). Second, this study demonstrated how metacognitive reflections can be used to reinforce student self-awareness of the learning process and connections to big data ethics in the workplace. Finally, this study exhibited how metacognitive reflection assignments can be deployed as a teaching and learning assessment tool, providing an opportunity for the instructor to make immediate changes as needed.
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Hong Kim Duong, Marco Fasan and Giorgio Gotti
Previous literature provides mixed evidence about the effectiveness of a code of ethics in limiting managerial opportunism. While some studies find that code of ethics is merely…
Abstract
Purpose
Previous literature provides mixed evidence about the effectiveness of a code of ethics in limiting managerial opportunism. While some studies find that code of ethics is merely window-dressing, others find that they do influence managers' behavior. The present study investigates whether the quality of a code of ethics decreases the cost of equity by limiting managerial opportunism.
Design/methodology/approach
In order to test the hypothesis, the authors perform an empirical analysis on a sample of US companies in the 2004–2012 period. The results are robust to a battery of robustness analyses that the authors performed in order to take care of endogeneity.
Findings
Empirical results indicate that a higher quality code of ethics is associated with a lower cost of equity. In other words, firms with a more comprehensive code of ethics and better-designed implementation procedures limit managerial opportunism and pay a lower cost of equity because they are perceived by investors to be less risky.
Research limitations/implications
Practical implications
Social implications
Originality/value
The authors contribute to the literature in two ways. First, by looking at the market reaction to the code of ethics, thus capturing all its indirect possible benefits and second, by measuring not only the existence but also the quality of a code of ethics. Based on the results, policymakers may choose to further promote codes of ethics as an effective corporate governance mechanism.
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Rodrigo Mena and Dorothea Hilhorst
Debates on the ethics of disaster and humanitarian studies concern unequal relations in research (among research institutes/researchers/stakeholders); the physical and…
Abstract
Purpose
Debates on the ethics of disaster and humanitarian studies concern unequal relations in research (among research institutes/researchers/stakeholders); the physical and psychological well-being of research participants and researchers; and the imposition of western methods, frameworks and epistemologies to the study of disasters. This paper focuses on everyday ethics: how they need to be translated throughout the everyday practices of research and how researchers can deal with the ethical dilemmas that inevitably occur.
Design/methodology/approach
This paper analyses the process of addressing ethics-related dilemmas from the first author's experiences researching disaster governance in high-intensity conflict settings, in particular drawing from 4 to 6 months of fieldwork in South Sudan and Afghanistan. In addition, ethical issues around remote research are discussed, drawing on the example of research conducted in Yemen. It is based on the personal notes taken by the first author and on the experience of both authors translating guidelines for research in remote and hazardous areas into research practices.
Findings
The paper concerns translating ethics into the everyday practices of research planning, implementation and communication. It argues for the importance of adaptive research processes with space for continuous reflection in order to advance disaster studies based on (1) equitable collaboration; (2) participatory methodologies wherever possible; (3) safety and security for all involved; (4) ethical approaches of remote research and (5) responsible and inclusive research communication and research-uptake. Openness about gaps and limitations of ethical standards, discussions with peers about dilemmas and reporting on these in research outcomes should be embedded in everyday ethics.
Originality/value
The paper contributes to discussions on everyday ethics, where ethics are integral to the epistemologies and everyday practices of research.
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Damian Gordon, Ioannis Stavrakakis, J. Paul Gibson, Brendan Tierney, Anna Becevel, Andrea Curley, Michael Collins, William O’Mahony and Dympna O’Sullivan
Computing ethics represents a long established, yet rapidly evolving, discipline that grows in complexity and scope on a near-daily basis. Therefore, to help understand some of…
Abstract
Purpose
Computing ethics represents a long established, yet rapidly evolving, discipline that grows in complexity and scope on a near-daily basis. Therefore, to help understand some of that scope it is essential to incorporate a range of perspectives, from a range of stakeholders, on current and emerging ethical challenges associated with computer technology. This study aims to achieve this by using, a three-pronged, stakeholder analysis of Computer Science academics, ICT industry professionals, and citizen groups was undertaken to explore what they consider to be crucial computing ethics concerns. The overlap between these stakeholder groups are explored, as well as whether their concerns are reflected in the existing literature.
Design/methodology/approach
Data collection was performed using focus groups, and the data was analysed using a thematic analysis. The data was also analysed to determine if there were overlaps between the literature and the stakeholders’ concerns and attitudes towards computing ethics.
Findings
The results of the focus group analysis show a mixture of overlapping concerns between the different groups, as well as some concerns that are unique to each of the specific groups. All groups stressed the importance of data as a key topic in computing ethics. This includes concerns around the accuracy, completeness and representativeness of data sets used to develop computing applications. Academics were concerned with the best ways to teach computing ethics to university students. Industry professionals believed that a lack of diversity in software teams resulted in important questions not being asked during design and development. Citizens discussed at length the negative and unexpected impacts of social media applications. These are all topics that have gained broad coverage in the literature.
Social implications
In recent years, the impact of ICT on society and the environment at large has grown tremendously. From this fast-paced growth, a myriad of ethical concerns have arisen. The analysis aims to shed light on what a diverse group of stakeholders consider the most important social impacts of technology and whether these concerns are reflected in the literature on computing ethics. The outcomes of this analysis will form the basis for new teaching content that will be developed in future to help illuminate and address these concerns.
Originality/value
The multi-stakeholder analysis provides individual and differing perspectives on the issues related to the rapidly evolving discipline of computing ethics.
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