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1 – 10 of over 9000A growing tendency towards interdisciplinary and international social science research has resulted in the need for codes of ethics and guidelines that cross disciplinary and…
Abstract
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.
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In this unashamedly polemical piece it is argued that we should not jump into bed with virtue too quickly. It is suggested that the concept of virtue is dangerously ill defined…
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In this unashamedly polemical piece it is argued that we should not jump into bed with virtue too quickly. It is suggested that the concept of virtue is dangerously ill defined, so it becomes what those in power hegemonically define it to be; that virtue’s rise may serve factional political purposes within social science; that system implications are frequently missed, side-lined or minimised so that virtue niavely becomes a purely individual construct; that aspirational codes, which expect a-contextual demonstration of ‘virtue’ from practitioners, need to be tempered with a dose of reality; and that the achievable ‘good enough’ is better than the unrealisable and idealised virtuously ‘perfect’. It is suggested that the implied centrality of ‘virtue’ in research is problematic, that being ‘critically virtuous’ has limits, and that better education will not necessarily lead to morality and integrity in research – any more than it does in the general population. Finally it is argued that ethics committees should focus on (probable) behaviours, rather than rather than imagined motives or vague character traits. Locating virtue in an individual is dangerous because it allows the system to blame and punish an individual, rather than acknowledge the collective responsibility of the whole system. It is suggested that we need to move from a purist pursuit of virtue to a more realistic and nuanced appreciation of the real world consequences of its adoption. Whilst the present emphasis on sound research ethics and responsibility is a positive development, we need to slow down.
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The purpose of this paper is to put forward a way that ethics may be applied recursively to itself, in the sense that how we speak and reason about ethics is an activity to which…
Abstract
Purpose
The purpose of this paper is to put forward a way that ethics may be applied recursively to itself, in the sense that how we speak and reason about ethics is an activity to which ethical considerations and questions apply.
Design/methodology/approach
The paper is built on parallels between design and cybernetics, integrating elements of ethical discourse in each field. The way that cybernetics and design can each act as their own meta-disciplines, in the design of design and the cybernetics of cybernetics, is used as a pattern for a similarly recursive approach to ethics. This is explored further by drawing parallels between Heinz von Foersters’ criticism of moral codes and concerns about paternalism in designing architecture.
Findings
Designers incorporate implicit ethical questioning as part of the recursive process through which they design their design activity, moving between conversations that pursue the goals of a project and meta-conversations in which they question which goals to pursue and the methods they employ in doing so. Given parallels between designing architecture and setting out an ethics (both of which put forward ways in which others are to live), a similar approach may be taken within ethical discourse, folding ethics within itself as its own meta-discipline.
Originality/value
The paper provides a framework in which to address ethical considerations within ethical discourse itself. Recursive ethical questioning of this sort offers a way of coping with the incommensurability of values and goals that is commonplace given the fragmented state of contemporary ethics.
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Ian Harris, Richard C. Jennings, David Pullinger, Simon Rogerson and Penny Duquenoy
The purpose of this paper is to set out a structured meta‐methodology, named DIODE, for the ethical assessment of new and emerging technologies. DIODE has been designed by a…
Abstract
Purpose
The purpose of this paper is to set out a structured meta‐methodology, named DIODE, for the ethical assessment of new and emerging technologies. DIODE has been designed by a mixture of academics, governmental people and commercial practitioners. It is designed to help diverse organisations and individuals conduct ethical assessments of new and emerging technologies.
Design/methodology/approach
A framework discussion paper was developed for consultation to ensure that DIODE addresses fundamental ethical concerns, has appropriate and manageable scope and is comprehensive in its ethical compass. The resulting DIODE meta‐methodology uses flowcharts and templates, encompassing the use of diverse tools and techniques.
Findings
There are two different angles for the ethical assessment of new technologies; a strategic/abstract angle and a project/application specific angle. DIODE includes two channels to accommodate this distinction. Early stage testing yielded positive feedback and mostly favourable comment. Additional guidance materials are being developed in response to the feedback.
Practical implications
Without training and guidance, it is difficult for technologists to take ethical concerns into account during the development and deployment of new technologies. DIODE can provide that training and guidance through a practical meta‐methodology which should help ICT professionals, policy makers and academics.
Originality/value
There is very little structured methodology material available on the ethical assessment of new technologies. The depth and sophistication contained in DIODE is therefore believed to be unique. DIODE provides practical help while remaining rooted in the philosophical and theoretical concepts of ethics.
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The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault's concept of…
Abstract
Purpose
The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault's concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first code of ethics promulgated in 1917, which focused primarily on protecting the economic interests of the profession, to a position in the most recent promulgation of the code of professional conduct, which contains aspirational elements regarding ethical behavior, but which incorporates few enforceable provisions. It is therefore necessary to look elsewhere for the ethical discourse of the profession, which appears to be located more in the behaviors of accountants practicing in large international public accounting firms, in which the professional accountant becomes molded into an “ethical being” in the Foucaultian sense, as one who is self-regulated and self-formed into an ideal member of the profession.
Design/methodology/approach
Using Foucault's concept of “codified discourse”, the author examines changes to the code of ethics of the US public accounting profession of over a period of 100 years. The code of ethics of the US public accounting profession has been one of the primary means through which the ethical discourse of the profession has been communicated to its members. The author addresses the question whether the code of ethics has been principally directed towards protecting the public interest or serving the private interests of the profession. Extending Preston et al. and Beets, the author argues that the changes to the code of ethics have been prompted primarily by market forces and the accounting profession's desire to expand its scope of its services, thus protecting its private economic interests.
Findings
The author demonstrates that the ethical discourse of the profession can be found more in the self-forming practices of the profession rather than its code of ethics. These self-forming practices commence early in the career of a prospective accountant and shape the accountant into an idealized “ethical being” in the Foucaultian sense; not an ethical being who complies with a code of ethics, but rather an ethical being who is self-regulated and self-formed into an ideal member of the profession, one who seeks to serve clients while at the same time giving the appearance of acting with integrity and conforming to professional ideals.
Research limitations/implications
The limitations of this paper are similar to those of all qualitative studies in that there is a lack of generalizability.
Practical implications
Most academics are unaware of the informal ethical discourse that is effectively communicated to entry level and junior accountants. Making accounting students cognizant of the actual ethical discourse that they will face in their careers may help them to better deal with the ethical challenges that they will face.
Originality/value
No previous research has dealt with codes of ethics in the public accounting profession as a self-forming practice, using Foucaultian terminology.
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Martin Götz and Ernest H. O’Boyle
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…
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The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).
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Mary B. Curtis and John M. Williams
Prior research suggests both formal and informal norms influence employee behavior. While increased training is a typical recommendation to strengthen formal norms by increasing…
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Prior research suggests both formal and informal norms influence employee behavior. While increased training is a typical recommendation to strengthen formal norms by increasing adherence to organizational codes of conduct, and therefore improve ethical behavior, there is little empirical evidence that code training actually strengthens formal norms or improves ethics-related behavior. Conversely, prior observations of unethical behavior serve as strong indicators of informal norms. These observations may be unknown to management and therefore difficult to moderate using other means, including with training on a code.
We test the impact of prior observations of unethical behavior and training for a code of conduct on intentions to report unethical behavior in the future, as well as possible mediators of these relationships. We find some support that training on the code increases intention to report and strong support for the notion that prior observations of unethical behavior decrease intentions to report. Responsibility to report and norms against whistle-blowing both mediate the prior observation-to-reporting intentions relationship, but not the training-to-reporting intentions relationship. An interesting by-product of training seems to be that, by increasing awareness of unethical behavior, and therefore the salience of prior observation, training may have indirectly influenced intentions in the opposite direction intended.
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Jane Cote, Claire Kamm Latham and Debra Sanders
This study explores the influence individual characteristics identified in prior research have on ethical choice in a financial reporting task. An action-based, multi-metric…
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This study explores the influence individual characteristics identified in prior research have on ethical choice in a financial reporting task. An action-based, multi-metric dependent variable is developed to measure ethical reporting choice. Intermediate accounting students participate in the task as part of a curricular assignment in a revenue recognition module. Results demonstrate that several, but not all, individual characteristics found in prior research do influence accounting students’ ethical revenue recognition choices. Specifically, the external locus-of-control, idealism, consequentialist, and Machiavellian characteristics are found to influence ethical reporting choice.
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