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Highlights similarities among the codes of ethics promulgated by professional societies in the United States such as The Institute of Internal Auditors (IIA), the American Institute of Certified Public Accountants (AICPA), the Institute of Management Accountants (IMA), and the EDP Auditors Association (EDPAA). Takes the Code of Ethics of the Institute of Internal Auditors, an international professional association, as an example to demonstrate that most of the articles of professional codes do not reflect the cultural dimensions of Asian, European, and other countries. Since one single universal code of ethics may not meet the needs of an international group, international professional societies may wish to consider alternatives to incorporate in their codes of ethics, especially the cultural dimensions of other countries. Cultural differences often limit the effectiveness of a uniform international code of ethics because they create a lack of consensus within a profession as to what constitutes acceptable behaviour.

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

This paper explores the creation of a global protocol on ethics in public relations. It begins by looking into the global ethical debate. It examines existing codes of ethics of a selection of public relations institutes and associations around the world, provides comparative analysis of these codes and discusses the pros and cons of their enforcement. It suggests that the immediate way forward in a highly litigious world is to provide some values‐based guidance to member associations together with access to an evolving database of case studies illustrating ethical problems. In the medium term more effective sanctions may be possible.

This paper brings together new and existing resource material to provide a detailed profile of the regulatory environments affecting the practice of public relations in the UK, Italy and South Africa. It is hoped that by contextualising the social, political and economic factors specific to each country, readers will be more acutely aware of similarities and differences between PR practices in each country. This approach aims to help drive PR policy development by providing a useful template for further national and continental PR regulatory environment mapping.

This study sets out to understand the extent to which public relations practitioners use dissent tactics in the face of organizational unethical decisions, and to examine how organizational environment facilitates such dissent.

A web‐based survey was conducted with the assistance of the research team of the Public Relations Society of America (PRSA). A systematic random sample of 6,126 practitioners was drawn from the 2008 PRSA membership directory.

The results reaffirmed that “assertive confrontation” was the most frequently adopted tactic to resist an unethical organizational decision. Practitioners were more likely to confront management in an organization where top leaders do not support or exhibit ethical behavior. When an organization does not have an ethics code, practitioners were more likely to agitate others to oppose the unethical decision. Selective use of information and sabotage tactics were adopted when an organization does not value open communication.

The study was limited to practitioners in the USA, and the response rate was very low (4.02 percent).

As one of the grounding studies in public relations dissent, this research contributes to better understanding how public relations practitioners make an effort to promote organizational ethics by resisting unethical organizational decisions. The study also sheds light on the characteristics and nature of dissent in public relations, an important but little explored area in the field.

The purpose of this paper is to report on an action research programme in the UK to address this through the notion of religious literacy.

Drawing on original research and analysis in UK higher education settings, the article will argue that health and social care educators, policy makers and practitioners need to develop their religious literacy in order to engage fully and competently with the religion and belief identities of their service users in a religiously diverse and complex world.

The relationship between religion and belief on the one hand and health and social care practice has been scarcely addressed, despite the important work of Furness and Gilligan in the UK and Canada in the USA. Their work appears as exceptional within a wider context of professions which have been forged in a predominantly secular milieu, despite having their roots in Christian social services in the USA, Canada and the UK. New research in the sociology of religion shows that religion and belief themselves vary in form, number and mix around the world, and that the religious landscape itself has changed enormously in the period during which secular social work has been changing significantly in recent years. It has been observed that in the UK secular assumptions reached a peak of confidence in the 1960s, when social work was most rapidly consolidating as a public profession (Dinham 2015). The inheritance has been generations of health and social care practitioners and educators who are ill-equipped to address the religion and belief identities which they encounter. In recent years this has become a pressing issue as societies across the West come to terms with the persistent – and in some ways growing – presence of religion or belief, against the expectations of secularism. In total, 84 per cent of the global population declares a religious affiliation (Pew, 2012); globalisation and migration put us all in to daily encounter with religious plurality as citizens, neighbours, service users and professionals; and internationally, mixed economies of welfare increasingly involve faith groups in service provision, including in social work and welfare settings across Europe and North America. Yet the twentieth century – the secular century – leaves behind a lamentable quality of conversation about religion and belief. Public professionals find themselves precarious on the subject, and largely unable to engage systematically and informedly with religion and belief as they encounter them.

Religion and belief have been bracketed off in education in departments of Theology and Religious Studies. Social work education has largely neglected them, and professional standards, benchmarks, values and toolkits, have tended to use proxies for religion and belief, such as “spirituality”, which are often ill-defined and vague. In a context of the reemergence of public faith, and a widespread acknowledgement that religion and belief did not go away after all, health and social care face the pressing challenge of engaging skilfully. This article draws on an action research programme in the UK to address this through the notion of religious literacy. Reflecting on original research and analysis in UK higher education settings, the article will argue that health and social care educators, policy makers and practitioners need to develop their religious literacy in order to engage fully and competently with the religion and belief identities of their service users in a religiously diverse and complex world.

A postmodernist look at the position of marketing at the turn of the millennium. Devises a dream‐like conversation between four professionals (a doctor, a lawyer, an accountant and a marketer). Each representative defends the status of the profession, with the focus on the marketer. Considers the opinion of others of the role of the marketer and reflects on its development and obstacles to development.