Search results

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

This chapter draws from the authors’ experiences with service-learning pedagogy in allied health training programs, and illustrates ways in which community-engaged teaching and learning can prepare students to become ethical healthcare practitioners. The authors infuse examples from their own courses throughout the chapter, mostly from the clinical fields of speech-language pathology, audiology, and occupational therapy. However, the chapter is applicable and generalizable to faculty from a wide scope of allied health training programs. The chapter introduces considerations for establishing campus–community partnerships in an ethical manner, as well as ways to foster student self-reflection and critical thinking through an ethical lens. Principles from the codes of ethics of various allied health professions are incorporated throughout the chapter along with examples of how each can be applied in community-based clinical experiences. Through a review of relevant literature, analysis of professional codes of ethics, case-based examples, and a step-by-step guide to course development, this chapter provides readers with a mechanism to ground their courses in professional ethics in a way that is relatable and relevant to students.

This chapter provides a framework for ethical decision making related to inclusive educational opportunities for secondary students with intellectual and developmental disabilities (I/DD) based on policies and practices in the United States. Relevant research findings are utilized to explore ethical principles involved in educational decision making for secondary students with I/DD, with discussions on how these are intertwined with U.S. policy. I/DD and inclusion, as described in the research literature and U.S. policy, are defined and the current status of inclusive practices are described. Next, an exploration of the rationale, as supported by empirical evidence, for educating students at the secondary level with I/DD, primarily with their peers who do not have identified disabilities, is shared along with the counter-narrative. Connections of inclusion to post-school outcomes and the lived educational experiences of students with and without disabilities and educators are considered, including ethical dilemmas and conflicts. Finally, factors influencing the application of inclusionary practices are provided.

German ethical banks have experienced a significant increase in customers, deposits, and lending. They aim to establish a fairer banking system. But the simultaneous pursuit of social, ecological, and economic goals leaves them vulnerable to conflicting orders of worth. The authors examine the normative foundations that ethical bank employees refer to when they describe their everyday practices and identify the specific problems that arise from negotiating between moral principles and economic demands to provide insights into the impacts, constraints, and paradoxes of normatively oriented business practices. Drawing on the theoretical framework of the sociology of critique, the authors assume that moral categories, social processes of interpretation, and justification are an essential part of markets. Ethical banking is characterized by the need to meet both market-limiting and market-expanding requirements, and this particularly becomes contentious when dealing with economic growth. By analyzing ethical banks’ freely accessible documents, the authors first outline the institutional guidelines. In a second step, the authors analyze 27 qualitative interviews with employees of ethical banks to gain insights into everyday lending practices and action-guiding normative orientations. The goal of this chapter is to examine the tensions that may arise from applying normative guidelines under the condition of increasing economic requirements and to disclose the way that ethical banks negotiate between mechanisms of expansion and limitation. The analysis of this chapter points out a paradox of ethical banking: due to the banks’ economic expansion, investments corresponding to their ethical commitments tend to become a luxury they cannot afford.

In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the subheadings mapping our journey, we traverse international case studies spanning Canada, Brazil, Sweden, Kenya, China, Australia, Antarctica, and India. Through these global insights, we uncover the impacts of dynamic forces on communities worldwide, navigating ethical dilemmas and opportunities. We present strategies tailored to diverse continent-specific needs, explore inclusive governance models, and highlight the transformative power of ethical engagement. This journey underscores the vital role of resilience and concludes with a global call to embrace ethical approaches for inclusive community development and a sustainable future.

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 quest for a set of generic ethics principles remains a challenge, not least because the generation of new sets seems to be continuing unabated. This chapter has been developed from the first of a series of stimulus papers, delivered in symposia, organised as part of the Academy of Social Sciences’ initiative to promote discussion between learned societies aiming for a consensus on what might comprise generic ethics principles in social research.

In this chapter, we explore the ethical dilemmas commonly faced in community development projects, providing guidance for practitioners and policy makers. We delve into various challenges, from resource allocation to managing diverse stakeholder needs, using ethical theories and real-world case studies, including examples from the Ecuadorian Amazon Rainforest, Haiti Earthquake relief, and an Indigenous education program in Australia. We emphasize the importance of ethical decision-making, showcasing the potential impacts of choices on communities and individuals. Practical strategies are presented to maintain ethical integrity, such as transparent communication and accountability mechanisms, enabling stakeholders to navigate dilemmas with sensitivity and uphold ethical standards. This chapter serves as a valuable guide for those involved in community development, fostering sustainable and equitable initiatives that empower communities and drive positive transformation.