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Book part
Publication date: 30 September 2019

Carolyn Conn, Linda Campbell and Cecily Raiborn

Currently, there is no formal recommended structure, particularly regarding the client’s ethics, for determining whether an external auditor should continue the business…

Abstract

Currently, there is no formal recommended structure, particularly regarding the client’s ethics, for determining whether an external auditor should continue the business relationship with an audit client. This statement is not meant as a criticism, but rather as the backdrop for proposing that (1) a structure is needed that will assist auditors in evaluating client ethics and (2) such a structure should be institutionalized as an integral part of the continuance decision. Auditors will never be able to guarantee that a client is ethical – even those clients with detailed codes of ethics – but auditors could benefit from a more comprehensive and established process to assess a client’s commitment to ethical behavior. This paper begins by discussing some of the psychological aspects of the audit client continuance decision. Then, reviews existing, professional guidance related to evaluating client ethics. This is followed by the authors’ baseline model and client ethics evaluation checklist designed to assist external auditors in institutionalizing the evaluation of client ethics as part of the continuance decision.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78973-370-9

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Book part
Publication date: 12 July 2022

Hugh Breakey

This paper develops a comprehensive multidimensional legitimacy model that provides a generic framework for exploring legitimacy in institutions – including the legitimacy of

Abstract

This paper develops a comprehensive multidimensional legitimacy model that provides a generic framework for exploring legitimacy in institutions – including the legitimacy of rules, codes, collective activities and organisations themselves. Through the use of 10 dimensions, covering concerns with fairness, efficacy, integrity, expectations, inclusive decision-making and more, the model aims to capture the full suite of distinct features that may be morally relevant in any given case. Each dimension is a continuum and can provide reasons for moral challenge, toleration or pro-active support. The model can be used to diagnose ethical risk areas, to compare reform initiatives and to inform empirical studies of descriptive legitimacy and the social licence to operate. It may also be used as an applied ethics methodology to evaluate overall institutional moral legitimacy; the paper discusses the contextual judgments required for this, including the way that some legitimacy factors can operate as defeaters, such that a serious failure on a pivotal dimension cannot be overcome by support from other dimensions.

Details

Who's Watching? Surveillance, Big Data and Applied Ethics in the Digital Age
Type: Book
ISBN: 978-1-80382-468-0

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Article
Publication date: 1 September 1997

Sam Fullerton, David Taylor and B.C. Gosh

Recent initiatives in business curricula have included emphasis on global business and ethics. Combines these issues by comparing the ethical predisposition of business students…

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Abstract

Recent initiatives in business curricula have included emphasis on global business and ethics. Combines these issues by comparing the ethical predisposition of business students in New Zealand and Singapore to their US counterparts. A sample of 373 students indicated that the students in the three countries generally hold high expectations for the behaviour of consumers. The overall predisposition of the three groups as measured by the grand mean of the responses was virtually identical. However, of the 14 scenarios evaluated, four exhibited significant differences between the three groups. In two of these four, students from New Zealand expressed greater tolerance for questionable consumer action while US students expressed greater concern in regard to the other two. Singapore’s situation was somewhat in the middle. The results indicate that a global measure of ethical predisposition may be misleading and that ethical attitudes may be situational. Marketers must consider the characteristics of each country when assessing risk.

Details

Marketing Intelligence & Planning, vol. 15 no. 5
Type: Research Article
ISSN: 0263-4503

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Article
Publication date: 6 November 2017

Simon Jones

The purpose of this paper is to propose an inter-disciplinary approach to the ethics of social networking services (SNS) that connects critical analysis with the doing of ethics

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Abstract

Purpose

The purpose of this paper is to propose an inter-disciplinary approach to the ethics of social networking services (SNS) that connects critical analysis with the doing of ethics in terms of both pedagogic and technological practice.

Design/methodology/approach

Primarily conceptual and discursive, drawing on theoretical concepts from a broad, inter-disciplinary field. These concepts are integrated into a multi-dimensional framework that proceeds through four sequential stages: socio-economic, ethical, legal and practical/professional. Particular instances of SNS are used as illustrative examples.

Findings

The evaluation of ethical issues can be enriched by broader, holistic approaches that take account of the socio-economic, technical and legal contexts in which SNS technologies are designed, deployed and used. Inter-disciplinary approaches have the potential to generate new connections and possibilities for both the teaching and the professional practice of ethics.

Practical implications

Applied ethics are used to consider practical solutions that explore regulatory measures and envision alternative models of social networking. The approach proposed has practical value for teachers and students of computer ethics, as well as for IT practitioners.

Originality/value

This paper synthesises elements from media, communication and cultural studies, science and technology, information systems and computer science. The paper offers a strategy of inquiry to understand various aspects of SNS ethics – legal, socio-economic and technical. It presents a methodology for thinking about and doing ethics which can be used by IT practitioners.

Details

Information Technology & People, vol. 30 no. 4
Type: Research Article
ISSN: 0959-3845

Keywords

Abstract

Details

The Emerald Handbook of Computer-Mediated Communication and Social Media
Type: Book
ISBN: 978-1-80071-598-1

Article
Publication date: 9 June 2020

Nathalia Christiani Tjandra, Lukman Aroean and Yayi Suryo Prabandari

This article aims to explore the public evaluation of the ethics of marketing tobacco in Indonesia through the theoretical lens of normative ethics.

Abstract

Purpose

This article aims to explore the public evaluation of the ethics of marketing tobacco in Indonesia through the theoretical lens of normative ethics.

Design/methodology/approach

The present study adopted a symbiotic ethical approach which combined normative and positive ethical approaches. The data was collected in Yogyakarta, Indonesia, from six focus groups and thirty photo elicitation interviews with a total of 71 participants.

Findings

The thematic analysis has identified six main themes, economic contribution of the tobacco industry, harmful nature of tobacco products, tobacco marketing targeting vulnerable groups, covering the danger of smoking, intention and integrity of tobacco marketers and infringement of law and social norms. Adopting the theoretical lens of utilitarianism, deontology, contractarianism and virtue ethics, the analysis illustrates that most participants believed that tobacco marketing practices in Indonesia are unethical.

Policy implications

The findings of the study were disseminated in a public engagement event to stakeholders in Yogyakarta. The findings influenced the development of No Smoking Area monitoring instrument and the introduction of “Free from Tobacco Advertisement in No Smoking Area” policy in Sleman Regency, Yogyakarta.

Originality/value

Indonesia, with its lenient regulatory environment, provides a unique setting for investigating public evaluation of the ethics of tobacco marketing. This is one of the first studies that investigates public evaluation of tobacco marketing ethics in Indonesia through the theoretical lens of utilitarianism, deontology, virtue ethics and contractarianism.

Details

Qualitative Market Research: An International Journal, vol. 23 no. 4
Type: Research Article
ISSN: 1352-2752

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Article
Publication date: 3 October 2016

Christabel M.F. Ho and Olugbenga Timo Oladinrin

Setting measurable criteria for implementing ethical codes is a pivotal issue in construction organizations. This paper aims to present an approach for evaluating ethical codes…

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Abstract

Purpose

Setting measurable criteria for implementing ethical codes is a pivotal issue in construction organizations. This paper aims to present an approach for evaluating ethical codes implementation within an organization based on 30 indicators for effective implementation of codes of ethics, with the objective of enhancing employees’ ethical behaviour within the organization.

Design/methodology/approach

This study builds on a theoretical model that was developed using existing classification in the literature, including six processes of ethical codes implementation (process of: identification and removal of barriers, coding, internalization, enacting values, monitoring and accountability). The model was validated by applying partial least square structural equation modelling (PLS-SEM) estimation approach on questionnaire survey data which were collected from construction practitioners in Hong Kong. Fuzzy synthetic evaluation (FSE) analysis was adopted to assess the level of ethical code implementation.

Findings

The results of the PLS-SEM indicate a good model fit, and the model has a substantial predictive power and satisfactory model representation. Thus, the model is suitable for measuring or evaluating codes of ethics implementation within organization. The process of “enacting value” has the greatest influence on “ethical code implementation”. The results of FSE indicate that the overall level of implementation of ethical codes is high, but there are rooms for further improvement.

Research limitations/implications

The response to the self-assessment questionnaire used for measuring the extent of implementation is relatively low, but it was adequate for statistical analyses considering the fact that it represents the second stage of data collection in a longitudinal manner, and only the respondents who participated in the initial questionnaire survey were asked to participate. The essence of doing this is to test the model for the purpose of self-evaluation of construction organizations regarding codes implementation. Thus, the outcomes are not representative enough for the entire construction organizations in Hong Kong. However, the model was tested to demonstrate how to reflect the strengths and weaknesses of construction companies in Hong Kong with respects to ethical code implementation to identify areas requiring improvement.

Practical implications

Facilities managers can benefit from the findings of this study by applying the model to assess ethical codes implementation within the organization to enhance ethical behaviour.

Originality/value

The main contribution of this study is the generation of a framework for measuring the extent of implementation of ethical codes within construction organizations. The contribution from this study can add significant value to facilities management discipline as well, being a business-oriented sector. As ethical behaviour plays an important role in delivering various facilities. The approach used in this study is useful for facilities managers in the process of implementing codes of ethics.

Details

Facilities, vol. 34 no. 13/14
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 30 November 2007

Paul Sollie

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Information, Communication and Ethics in Society, vol. 5 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

Book part
Publication date: 23 November 2020

Marleah Blom and Miranda D’Amico

This chapter centers on practices of Review Ethics Board (REBs) as they may impact academic freedom for faculty members acting as participants in research. A case example is…

Abstract

This chapter centers on practices of Review Ethics Board (REBs) as they may impact academic freedom for faculty members acting as participants in research. A case example is provided, which highlights the authors’ experience applying for ethics clearance to conduct a qualitative research study. While the study was classified as minimal risk and received ethics clearance from the researchers’ host institution, additional research ethics applications were required from the higher education settings identified, before being able to recruit participants. In addition to pressing timelines, extra workload and the coordination of different requirements for each institution, not all REBs permitted faculty members the option to reveal their identity and their beliefs on pedagogical practices. This particular experience with the ethics review process elicited questions centering on research ethics committees’ practices in terms of (a) providing opportunities for faculty members, as participants in research, to freely share information about their beliefs and teaching practices as well as (b) infringing on faculty members’ autonomy and rights to intellectually express, share and take ownership of their personal beliefs and pedagogical approaches to teaching in higher education.

Book part
Publication date: 19 April 2018

David Carpenter

In this chapter I build upon the case I argued in Volume 1 of this series (Carpenter, D. (2016). The quest for generic ethical principles in social science research. In R. Iphofen…

Abstract

In this chapter I build upon the case I argued in Volume 1 of this series (Carpenter, D. (2016). The quest for generic ethical principles in social science research. In R. Iphofen (Ed.), Advances in research ethics and integrity (Vol. 1, pp. 3–18). Bingley: Emerald). There I established arguments for eschewing principlism and other well-established theories of practical ethics, such as deontology and consequentialism, in favour of virtue ethics. I drew on the work of Macfarlane (2009, 2010) in making a case for virtuous researcher and virtuous research. In this chapter, I draw attention to the role and conduct of ethics committees in reviewing research. If we are to consider the ethics of research and researchers, then we might also consider the ethics of reviewing and reviewers. Whilst there is an abundance of codes and similar documents aimed at guiding research conduct, there is relatively little to guide ethics committees and their members. Given the argument that a virtue ethics approach might help committees evaluate the ethics of proposed research and researchers, it could equally be the case that virtue ethics could be useful when thinking about the work of committees and ethics review. In this chapter I attempt to relocate and develop Macfarlane’s work by examining its application to the work of ethics committees and the virtues of their members. In particular, I will consider the virtues that reviewers should exhibit or demonstrate when reviewing research, and what we might take as the telos of ethics committees.

Details

Virtue Ethics in the Conduct and Governance of Social Science Research
Type: Book
ISBN: 978-1-78714-608-2

Keywords

1 – 10 of over 40000