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The humanitarian principle of impartiality requires that assistance be based on need alone. In order to ascertain needs, and later to assess whether assistance has been effective in meeting those needs, we need to gather evidence. In humanitarian crises this is generally done through assessments, monitoring and evaluation, and it generally involves seeking information from those we seek to assist. In the fast-paced environment of humanitarian crises, the question of whether the collection of this information is ethical is frequently overlooked. For research participants, the consequences can be extremely severe.

This chapter examines the ethics of research, primarily in the form of assessments, monitoring and evaluation, in humanitarian crises. The chapter first considers the question of what constitutes research in humanitarian crises, and why it is needed. It then examines the general principles of ethical research (respect, beneficence, research merit and integrity, and justice), and highlights three key considerations that require particular attention in humanitarian crises: the justificatory threshold, the vulnerability of research participants, and safety and security. The chapter also examines key components of the research process that are particularly important (and frequently overlooked) in humanitarian crises, including the privacy and confidentiality of research participants, informed consent and feedback to research participants. It concludes with the suggestion that basic instruction in the principles of ethical research should be included in the orientation and training provided to humanitarian practitioners, including to emergency response teams who are commonly involved in carrying out assessments in the early stages of a humanitarian response.

The purpose of this chapter is to describe an accounting ethics course whose purpose, in part, is to short circuit the process that leads to foolish ethical decisions by professional accountants. In addressing how to make ethical decisions, the course deliberately includes processes intended to develop wisdom and to impede reflexive decisions that reflect the five fallacies of thinking. The approach described represents an active, engaging approach to increasing dialogical and dialectical reasoning in students’ pursuit of wisdom through individual selection of outside reading, engaging speakers, and the use of ethics accountability groups. The course is adaptable to large and small class settings where the professor desires extensive interaction among students, and it creates an environment designed to help students develop self-chosen principles to guide their professional lives. Students take responsibility for developing self-determined principles to guide their professional lives. Clearly identifying these principles provides students a basis for resisting ethical compromises in their careers. The course focuses students on developing wisdom and recognizing the weaknesses in a purely calculation-based moral reasoning.

This conceptual paper aims to examine theoretical issues in the proactive ethical assessment of technology development, with a focus on uncertainty. Although uncertainty is a fundamental feature of complex technologies, its importance has not yet been fully recognized within the field of ethics. Hence, the purpose of this paper is to study uncertainty in technology development and its consequences for ethics.

Going on the insight of various scientific disciplines, the concept of uncertainty will be scrutinised and a typology of uncertainty is proposed and introduced to ethical theory. The method used is theoretical and conceptual analysis.

The analysis results in questions with regard to the collection of information about the object of assessment (i.e. complex technologies and their development) and the framework of assessment (i.e. ethical theory and its practical aim of guiding the assessment of technology development). Moreover, based on the insights of the analysis of uncertainty, it is argued that substantive ethical theories prove to be inapt for the ethical assessment of complex technology development and therefore require a concomitant procedural approach. The paper concludes with requirements for any future ethics of technology under uncertainty.

The value of the paper consists in establishing the need of researching and incorporating uncertainty in ethics. The results are consequently of practical and theoretical interest for anyone working in the field of ethics and technology.

This research follows Emerson and Conroy (2004) by examining student attitudes regarding a number of ethical vignettes, and extends their research to incorporate an investigation of the effects of different ethical prompts (including the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct) on responses. We explore relationships within the responses and identify significant patterns in attitudes by gender, major, and experimental treatment. While female subjects consistently view unethical behavior less favorably, our results suggest that status as an accounting major also may lead to less acceptance of the unethical behavior portrayed in the vignettes. For example, male and female accounting students were less accepting of padding expense accounts and insider stock trading, indicating that ethical training in accounting classes may be delivering some desirable results.

The purpose of this paper is to evaluate over time the ethical performance of a multinational foods company – Nestlé – operating in a highly dynamic, complex, and often ambiguous environment in a crisis torn Zimbabwe.

The case study applies an ethical performance evaluation (EPE) managerial framework to evaluate the actions of Nestlé Zimbabwe at various critical decision‐making time periods.

While consumer pressure groups and international rights activists in Europe condemned Nestlé's actions in Zimbabwe as unethical and unacceptable, this research found that by exploring the events over time (i.e. longitudinal research) as the context of the event (crisis in Zimbabwe) evolved, it was shown that Nestlé faced a major ethical dilemma; and may have acted ethically and indeed acceptably given the unfolding crisis in Zimbabwe.

An EPE managerial framework is a useful tool to provide insight and knowledge of a particular event, however using the framework will not determine what is ethical or not. Evaluating ethical performance is always a value judgement and therefore the framework only offers insight and knowledge into the events over time, allowing the researcher or manager the opportunity to draw better, more informed, ethical decisions.

The case study provides an illustration of a dynamic approach that can be used by business managers to assess the ethical performance of a company.

The paper proposes that an ethical performance of a company needs to be evaluated over time as the context of the events evolves. The EPE managerial framework is adapted to emphasize the importance of evaluating the time and context parameters.

Previous research indicates that women often perform more ethically on the job than do men. However, the results have been mixed, suggesting that further inquiry is needed. The purpose of this paper is to explore this important topic in a large healthcare organization. A field study sought to identify gender differences in ethical judgment, ethical intention, and organization‐based altruism in a healthcare organization, thereby providing some insight into the individual differences that influence ethical reasoning in the healthcare industry.

The investigation was based on survey data returned from a large sample of faculty and staff employed by a multiple‐campus health science center. Multivariate and univariate statistical modeling was used to evaluate the relationship between gender and ethical reasoning/conduct.

The findings suggest that women are generally more ethical than men. Being a woman was related to increased ethical judgment, being a woman and older was associated with increased ethical intention, and being a woman and a supervisor was related to higher altruism.

The results suggest that women should play a key role in the ethical role modeling of newly hired employees, as well as the development and management of organizational ethical values and codes of conduct. Healthcare organizations might also consider encouraging women to accept supervisory roles and become opinion leaders to foster organizational ethicality.

The findings add weight to the evidence that women are indeed more ethical than men in a variety of work roles, but greater insight into the complexities of these gender differences is also provided.

This study uses several business situations to explore the impact of moral intensity on the identification of an ethical problem and reasons for making moral judgments for questionable ethical business dilemmas. This study asks 173 accounting students, those who will become our future professional accountants, to evaluate four situations involving product safety, sharing software, expensing personal items as business expenses, and manipulating earnings. The results of this study confirm beliefs that Jones’ (1991) model of moral intensity affects ethical evaluations and moral judgments. Accounting students appear to use the overall harm and societal pressure components of moral intensity when evaluating ethical dilemmas and making moral judgments.

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

This study investigates whether exposure to a previous client’s earnings management behavior will impact experienced auditors’ judgments of the risk that a current client’s financial statements are materially misstated. Contrast theory predicts the context of previous information can have a priming effect on a current judgment scenario, where the information for the current judgment is contrasted with the previous information. Guided by contrast theory, we exposed auditors to either positive or negative client ethical earnings management behavior. We found the existence of contrast effects, with the positive (negative) context of the previous client resulting in auditors judging a higher (lower) likelihood of material misstatement in the current client’s financial statements. The results have implications for the effectiveness and efficiency of auditors’ judgments as well as provide insight into auditor training efforts.