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At the risk of sounding like an over‐cautious civil servant I should make it clear that any opinions or interpretations I give in this paper are mine and not necessarily those of the Library Association. The Draft Code of Professional Ethics—the green paper that appeared in the October L.A.R.—is not yet L.A. policy. Indeed as far as our members are concerned, the consultation that is now taking place is an integral part in the formulation of a code of professional ethics. It is my privilege as a Chairman of the Working Party to listen to, and respond to members' views and then to communicate them to our working group.

Motivated by the heated discussion with regard to the Chinese milk powder incident, this paper aims to explore the determinants of Chinese managers’ moral judgment. Are Chinese professional managers’ moral judgments on an ethical dilemma influenced by their commitment to the norms and values recognized by a prestigious professional association outside of China? Do Chinese managers’ moral development and level of relativism impact their ethical decisions?

A structured survey was conducted, generating 544 valid responses from Chinese managers.

The results showed that moral maturity and relativism, independently and together, were significantly related to Chinese managers’ moral judgment on a hypothetical business dilemma, though no significant effect was found for their commitment to ethics codes.

The findings confirm the important role of moral development and relativism in Chinese mangers’ moral judgment and suggest the need for further research on the impact of professional ethics codes.

By its nature, the capitalistic economic system has produced numerous ethical conflicts. The professions, as well as business in general, have been impacted by the increased emphasis on ethical behaviour. In the past few years, there has been an increased interest in business ethics. One profession which has especially grown due to the increased awareness of ethical issues is internal auditing. This has been in part due to the need for more reliable accounting records, tighter administrative controls, and improved operational efficiency. In order to provide some guidance to its members regarding ethical behaviour, the Institute of Internal Auditors has constructed a code of ethics. Describes how, through the use of a questionnaire, the views of practising internal auditors regarding the currently used code of ethics were obtained and analysed. The responses revealed that a substantial number of internal auditors do consult the code of ethics for guidance in making ethical decisions. A majority of the auditors believe that the code of ethics could be more effective if better enforcement methods were put into effect. Most respondents also believe that the code is complete as it is currently written and does not need to be expanded.

The purpose of this paper is to examine how Aristotle’s ethics can be applied to the ethics of professional accountants (PAs), in relation to the approach adopted by the International Federation of Accountants (IFAC), and to consider the reasons that justify the Aristotelian approach.

The paper outlines IFAC’s approach and identifies several weaknesses. Three themes of Aristotle’s Nicomachean Ethics are applied to the work of PAs. Reasons why this perspective is more suitable for PAs are then articulated.

Several aspects of Aristotle’s ethics can be fruitfully applied to the ethics of PAs. These include the relationship between function, goals and the good, an awareness of the human goal to achieve eudaimonia, the development of both excellences of character and of intelligence, and the significance of non-rational aspects of morality, including emotions, will, responsibility and choice.

This perspective provides an alternative conceptualisation of the ethics of PAs. Although it does not provide concrete guidance regarding what the ethical approach to specific situations may be, it presents a useful counterpoint to existing approaches that are largely deontological and utilitarian.

This paper provides accountants in practice with a more comprehensive and adequate perspective on what it means for a PA to be ethical, and raises several issues related to how ethics is included in the education and training of accountants.

Investigating the philosophical basis for professional ethics approaches professional codes of ethics in a way that it is not typically considered. The paper also provides a more comprehensive application of Aristotelian ethics than previous work.

The ethics of librarianship has become a topic of increasing interest since the mid‐1970s, as a series of scandals beginning with Watergate seemed to show serious weaknesses in the ethical standards of lawyers and other professionals.

The start of the twenty‐first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past.The consequences for the profession have been far‐reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants’ ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.

To provide an introduction to concepts and resources that will be useful to library professionals learning about information ethics.

This paper argues for the importance of information ethics to twenty‐first century library professionals. It describes what various authors have said about how information ethics can be applied to the ethical dilemmas faced by library professionals.

In order to deal effectively with their ethical dilemmas, library professionals must have a good working knowledge of information ethics. Codes of professional ethics can help to provide such knowledge, but they are not sufficient. Courses on information ethics must be part of the education of information professionals. Such courses should provide library professionals with an understanding of ethical theories and how they apply to concrete practical cases. Such courses should also make explicit the connection between information ethics and the mission of the library professional.

This paper is not intended to provide an exhaustive list of publications on the topic of information ethics and library professionals.

This paper provides library professionals with a concise introduction to information ethics.

The purpose of this paper is to present a four component model of ethical behavior that integrates literature in moral psychology, computing ethics, and virtue ethics as informed by research on moral exemplars in computing. This is part 2 of a two part contribution, part 1 having appeared in Vol. 6 No. 3.

This psychologically based and philosophically informed model argues that moral action is grounded in relatively stable personality characteristics, guided by integration of morality into the self‐system, shaped by the context of the surrounding moral ecology, and facilitated by morally relevant skills and knowledge.

The model seeks to explain the daily successful (and unsuccessful) performance of moral action by computing professionals and to provide groundwork for a pedagogy that emphasizes ethically effective performance.

The model has significant implications for how ethical action to computer professionals and other design professionals might be taught. It also makes recommendations about what need to be measured to construct a complete picture of sustained ethical action in a profession.

Most accepted models of ethical behavior are unidimensional, emphasizing either principled reasoning or a simplistic model of integrity/character. This model brings together a variety of disparate literatures in the light of its emphasis on sustained moral action in the profession. It thereby provides researchers and educators with a picture of what is needed to construct a complete understanding of moral action in the profession.

The author of this chapter will explain how libraries define safe space through policies, procedures, and professional codes of ethics. The chapter will generate a history of the concept of libraries as safe space, will explain how libraries attempt to create safe spaces in physical and online environments, and will show how library practices both help and harm patrons in need of safe space.

This chapter provides a review of the literature that illustrates how libraries provide safe space – or not – for their patrons. The author will deconstruct the ALA Code of Ethics and Bill of Rights to demonstrate how libraries remain heteronormative institutions that do not recognize the existence of diverse patrons or employees, and how this phenomenon manifests in libraries.

Libraries, either through their physical construction or through policies and procedures, have become spaces for illegal activities and discrimination. Populations who would be most likely to use libraries often report barriers to access.

Libraries should revisit their policies and procedures, as well as assess their physical and online spaces, to determine whether or not they truly provide safe space for their patrons. While libraries can become safer spaces, they should clearly communicate what types of safety they actually provide.

This chapter offers a critique of libraries as safe spaces, which will challenge popular opinions of libraries, and compel the profession to improve.

There is limited research that utilizes the consequential‐conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional‐institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this research gap.

The paper applies FI and CC sociological approaches.

This paper's contribution to the managerial auditing education literature is based on the proposition that ethics education can improve the moral and ethical reasoning of auditors, when the educational processes incorporate both the FI and CC sociological organizational learning strategies. The paper suggests that ethics education in auditing could benefit from experiential teaching methods utilized in allied applied disciplines of medicine, engineering, and educational psychology.

Sociological approaches have been commonly applied in behavioral managerial accounting and control systems research. This paper extends the FI and CC framework to ethics education in managerial auditing research.

The subject of accounting ethics education is important to auditors. When accounting ethics education utilizes both the FI and CC teaching approaches, the managerial auditing education processes become interactive and cooperative by bringing experiential organizational experiences to the classroom.

Accounting ethics education is shaped by ecological and environmental sustainability concerns. Recently, business school interest and growth in sustainability management has contributed to the integration of ethics education in managerial auditing and accounting contexts, overcoming the shortcomings accounting programs experienced from stand‐alone ethics courses.