Search results
1 – 10 of over 18000This chapter reviews the evidence of the development of ethical decision-making competencies of medical professionals. Selected studies are reviewed that use a theoretical…
Abstract
This chapter reviews the evidence of the development of ethical decision-making competencies of medical professionals. Selected studies are reviewed that use a theoretical framework that has shown the most promise for providing evidence of character formation. The evidence suggests that entering professionals lack full capacity for functional processes that give rise to morality (sensitivity, reasoning, motivation and commitment, character and competence). Further, following professional education, considerable variations in these abilities persist. Whereas many perceive that role modeling is the most effective way to teach professionalism, there is no empirical evidence to support the role of modeling in professional development. The chapter concludes with suggestions for facilitating character development resistant to influence by negative role models or adverse moral milieu.
In this paper, we explore a new leadership theory termed “Issue Leadership,” where a leader is considered to be a person who looks for critical issues in the ordinary, involves…
Abstract
In this paper, we explore a new leadership theory termed “Issue Leadership,” where a leader is considered to be a person who looks for critical issues in the ordinary, involves the audience (i.e. those who are directly or indirectly related to a particular issue) in an effective way, and achieves outstanding performances and desired changes through efficient implementation of a proposed issue. Specifically, an issue leader is required to exhibit three distinctive behaviors: issue-creating, audience-involving, and issue-implementing. Antecedents and moderators of issue leadership behavior are identified, and their interrelationships are proposed in a comprehensive issue leadership model. After a detailed explanation of the issue leadership theory, we researched, and tried to answer the question, “How do we apply the theory to global business settings?”
Donald L. Ariail, Nicholas Emler and Mohammad J. Abdolmohammadi
Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results. We seek…
Abstract
Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results. We seek to find an explanation for these mixed results. Using responses from a sample of 284 practicing certified public accountants (CPAs), we find evidence that value preferences underlie both moral reasoning and political orientation. Specifically, we find a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship is no longer significant when eight individual value preferences and gender are taken into account. These results suggest that variations in moral reasoning scores of CPAs are accounted for by their value preferences, which also underlie their relative conservatism.
Details
Keywords
Darius J. Fatemi, John Hasseldine and Peggy A. Hite
This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the…
Abstract
This study documents that an outcome-favorable bias is greater when the quantity of information describing a balanced tax-decision context is substantially increased. Second, the study demonstrates that an outcome-favorable bias can be offset by the use of principles-based ethical standards. Specifically, we examine the effect of AICPA Code of Conduct Section 54 for integrity and Rule 102-6 for advocacy. Students volunteered to participate in this study examining the manner in which accounting novices initially process principles-based standards. Prior studies using student subjects in an audit setting have found that principles-based standards were effective only when students had high levels of moral reasoning (Herron & Gilbertson, 2004), and rules-based technical standards had no impact on student subjects when making financial adjustments (Pflugrath, Martinov-Bennie, & Chen, 2007). If professional standards increasingly rely on principles-based standards, then understanding the impact of such standards on future entrants into the profession would provide guidance in the creation and implementation of future standards, as well as assist educators in the development of accounting curricula. We extend the pattern of past research to a tax setting and show that tax-saving recommendations are a function of the presence of a professional standard and the level of contextual detail.
Details
Keywords
If individuals exhibit less ethical behavior in the workplace than in their personal decisions, this may constitute evidence of role morality behavior. Role morality can be…
Abstract
If individuals exhibit less ethical behavior in the workplace than in their personal decisions, this may constitute evidence of role morality behavior. Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (Applbaum, 1999. Ethics for adversaries: The morality of roles in public and professional life (p. 3). Princeton, NJ: Princeton University Press.) To investigate this issue, 55 practicing accountants completed and returned the experimental survey. Results show that in many situations, business decisions were less ethical than personal decisions, consistent with the theory of role morality. The implications and limitations of this study as they relate to practicing accountants are discussed.