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The chapter first draws concepts underlying legitimacy theory (Suchman, 1995) to provide a basis to understand alternative approaches to the development of ethical cultures in global organization. The chapter then illustrates the institutionalization of Codes of Ethics through a “management” approach drawing from Simon’s Levers of Control as a framework to contextualize experiences of a large global conglomerate. The chapter adopts the case approach, applying the case of the Tata Group to highlight the integration of external institutions into the institutionalization process. The management of business ethics (MBE) can provide a basis to institutionalize ethics in global firms to create an internal culture consistent with ethical goals of the corporations that may also be different from the external environment. The MBE includes the application of managerial techniques and information technology to institutionalize ethics in organizational culture. Management Accountants can have a significant role in supporting this endeavor, given their expertise in measurement and control. The code is only one aspect through which firms develop their identity. Information on the case was unevenly distributed. For example, there was voluminous information on the code and its implementation. Therefore, some subjectivity was necessary in selecting relevant items. The chapter, to my knowledge, provides unique insights into the theoretical and practical aspects of institutionalizing ethics in corporate cultures using Codes of Ethics.

We detail the evolution of open interaction coding schemes that have long been used to capture behavioral indicators of the power and prestige order in status characteristics research. Although the theoretical variables ostensibly measured with these methods are few and explicit, the implementation of open interaction coding is not standardized and different projects have keyed on different specific behaviors. We argue that open interaction coding could benefit from the utilization of a more refined and standardized coding scheme. We offer precise operational definitions and some illustrations from our own recent projects in hopes of fostering more transparency in future research.

This chapter explores the relationship between athletes and sports law within the anti-doping narrative. The World Anti-Doping Code is the most important reference to understand this relationship. Athletes are constantly pressured to meet standards beyond reasonable expectations. This chapter explores the anti-doping narrative from the athletes' perspective, mapping out the inherent legal hurdles impeding delivery of equitable outcomes for the athletes. Such hurdles are the result of lack of bargaining power by the athletes. This chapter critically evaluates the existing literature on the anti-doping narrative and identifies the gaps in the structures affecting the athletes, Sports Governing Bodies and the World Anti-Doping Agency (WADA). This chapter then focuses on the usurpation of athlete's rights through the instrumentality of the WADA Code that appears to predominantly promote and protect the interests of the governing class against those it governs. It is one of the first to analyze the existing anti-doping narrative and its impact on athlete's right within the 2021 WADA Code, which has not introduced any fundamental changes to the existing anti-doping narrative. The chapter argues for a more equitable treatment of the athletes while enforcing the 2021 Code, and for revising the existing anti-doping measures vis-à-vis athletes and opens possible areas of future research.

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.

In this chapter, we present semi-structured interviewing as an adaptable method useful in bioethics research to gather data for issues of concern to researchers in the field. We discuss the theory and practice behind developing the interview guide, the logistics of managing a semi-structured interview-based research project, developing and applying a codebook, and data analysis. Throughout the chapter we use examples from empirical bioethics literature.

A growing tendency towards interdisciplinary and international social science research has resulted in the need for codes of ethics and guidelines that cross disciplinary and national boundaries. One set of such documents was developed by the RESPECT project, which produced Europe-wide professional and ethical guidelines for social sciences. This chapter builds on a semi-structured interview conducted with the Principal Investigator of the RESPECT project. Her thoughts are contextualised within the broader discussions of ethics and professional standards codes and guidelines as identified by other scholars in the field. Drawing on an experience-based account, the chapter offers guidance in overcoming some of the common concerns when developing international, interdisciplinary ethics codes and guidelines for social science research.

Codes of conduct have been adopted very broadly on both sides of the Atlantic in the last two decades. They have been introduced for both elected representatives and appointed officials. Though the accountability mechanisms vary, elected politicians prefer self-policing and enforcement. For appointed officials who carry out specialized functions with exposure to particular, clearly identifiable, ethical risks, where the need for public trust and confidence is great, it is important but also relatively straightforward to develop codes of practice. For generalist public servants, the situation is different. The range of ethical risk to which civil servants are exposed is broader. It is less easy to be specific about the risks involved.