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Article
Publication date: 24 February 2020

Ebru Saygili and Yucel Ozturkoglu

The purpose of this study is to explore the presence of ethical standards in the content of international hospitals codes of ethics disclosed in their websites.

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Abstract

Purpose

The purpose of this study is to explore the presence of ethical standards in the content of international hospitals codes of ethics disclosed in their websites.

Design/methodology/approach

Firstly, the focus is on developing an integrated framework of universal values and hospital responsibilities for the content of hospitals’ codes of ethics documents. A list of key ethical issues was determined through an examination of the American Medical Association Code of Medical Ethics (2016), the WAMA (2017), International Code of Medical Ethics and relevant peer-reviewed journal articles (Finseschi, 1997; Vergallo, 2016; Suhonen et al., 2011; Reader et al., 2014). Based on the detailed literature review, 48 concepts, which were evenly, classified under two groups; professional conduct issues and patients’ rights. In the second stage, the issues were ranked related to professional conduct and patients’ rights from most to least frequent for the proposed conceptual framework, using World Global Hospitals codes of ethics.

Findings

It was found that only 62% of the top 100 hospitals have an ethics code report in their websites. The findings of the study have significant theoretical and practical implications. First, most of the hospitals’ ethical codes extensively emphasize professional conduct and patients’ rights, whereas they differ in what they include or exclude from their codes and the wording used. The number and frequency of the professional conduct issues is higher than patients’ rights. Emerging ethical issues, such as physicians’ and patients’ freedom of choice, sperm donation and artificial reproduction, were not widely mentioned, whereas abortion, euthanasia, human rights and transplantation issues were disregarded entirely.

Practical implications

This study provides a benchmark for hospitals to assess their codes against other hospitals’ codes in terms of the specific items they address.

Social implications

The results of this study provide a benchmark for evaluating and developing ethical codes for hospitals in light of the international health standards and norms.

Originality/value

To the best of the knowledge, no previous study has theoretically or practically analyzed hospitals’ codes of ethics.

Details

International Journal of Human Rights in Healthcare, vol. 13 no. 3
Type: Research Article
ISSN: 2056-4902

Keywords

Article
Publication date: 1 April 2001

C.N. LINDA FAN, M.H. CHRISTABEL HO and VINCENT NG

This paper proposes conducting extensive cross‐profession comparison regarding perceptions of various professionals towards professional ethics as the first step in professional…

Abstract

This paper proposes conducting extensive cross‐profession comparison regarding perceptions of various professionals towards professional ethics as the first step in professional ethics inquiry. The authors argue that concepts and perceptions of professional ethics result from the prolonged professional socialization process during both college/university and industry training. Differences in professional ethics conceptions both within and between professions can be ascribed to differences in training. For college/university training these differences may lie in varying professional course contents and arrangements, diverse educational professional development (CPD) courses offered by various professional institutions, codes of conduct drafted by professional institutions and corporations, personal work experience may account for these differences. However, this pluralist explanation of these differences is not the end of the inquiry, but rather explicitly points to the difficulty of resolving the conceptual array in professional ethics inquiry.

Details

Engineering, Construction and Architectural Management, vol. 8 no. 4
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 March 1998

Z. Jun Lin

The main objective of this paper is to examine the development of public accounting in China. While a brief review of the historical evolution of Chinese public accounting is…

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Abstract

The main objective of this paper is to examine the development of public accounting in China. While a brief review of the historical evolution of Chinese public accounting is presented in the first section, the paper focuses on the major progress of internationalization of public accounting in China in the most recent years, that is, improving qualification standards for professional accountants; unifying the professional associations of public practitioners; establishing Chinese Independent Auditing Standards; enforcing professional ethics and continuous education programs; reforming the administration of CPA firms; and opening the domestic accounting market up to foreign professionals. Both the motivation and impedance to those developments are analyzed. It is concluded that, to date, the gap between Chinese public accounting and the practices in the rest of the world has been narrowed down remarkably, which will benefit both Chinese and international business communities.

Details

Managerial Auditing Journal, vol. 13 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 April 2019

Saslina Kamaruddin and Zaiton Hamin

The purpose of this paper is to provide some empirical findings on the predicaments of lawyers’ anti-money laundering (AML) compliance in Malaysia and the rationales for such…

Abstract

Purpose

The purpose of this paper is to provide some empirical findings on the predicaments of lawyers’ anti-money laundering (AML) compliance in Malaysia and the rationales for such predicaments.

Design/methodology/approach

This paper adopts a qualitative research in which the primary data are obtained from seven case studies involving legal firms within the Klang Valley, Selangor, Malaysia, which is triangulated with the data from the Central Bank and the Malaysian Bar Council.

Findings

The authors contend that despite the vulnerability of their profession to money laundering, the level of awareness of the AML obligations amongst Malaysian legal practitioners is rather minimal. Also, the imposition of obligations upon them in policing their clients and regulating money laundering is not only onerous but also contrary to the ethics of their profession.

Originality/value

This paper fills the gap in providing the empirical evidence on lawyers’ compliance to their statutory AML obligations in Malaysia. Also, this paper could be a useful source of information for practitioners, academicians and students. It could also be a beneficial guide for policymakers for any possible future amendments to the law.

Details

Journal of Financial Crime, vol. 26 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 October 2006

S.P.J. von Wielligh

As a result of the significant influence of actuaries on policy liabilities and the related earnings in the financial statements of a listed South African long‐term insurer…

Abstract

As a result of the significant influence of actuaries on policy liabilities and the related earnings in the financial statements of a listed South African long‐term insurer, auditors encounter a number of key issues and considerations relating to the incorporation of actuarial expertise in the audit process. Guidance for auditors to address these issues and considerations is discussed in this study. The guidance was developed as a significant element of a wider research project, the objective of which was the development of a best practice framework for the formulation of overall audit strategies for insurance contracts and the related earnings of listed South African long‐term insurers.

Article
Publication date: 5 April 2022

Timothy Stephen Eccles

The paper utilises formality-informality modelling to examine occupational change, using commercial service charge management as its case study.

Abstract

Purpose

The paper utilises formality-informality modelling to examine occupational change, using commercial service charge management as its case study.

Design/methodology/approach

This is a conceptual paper that develops a typology for applying formalisation to occupational change and then utilises historiography to generate a narrative on the evolution of service charge management.

Findings

Formality is seen as a method of improving transparency and performance as a “modern” response to a range complaints about professional performance. Whilst real improvement failed to develop, a “snowball” of continued formalisation remained the perceived solution, leading to centralisation of measures of professional performance.

Research limitations/implications

The work is a conceptual paper that develops a historiography on the development of service charge administrative practice. Whilst it relies on objective data and secondary literature, the narrative that is developed is subjective and interpretive.

Originality/value

The conceptual nature of the work offers potential insights into occupational organisation. It suggests that formalising procedures in itself does not improve performance.

Details

Property Management, vol. 41 no. 1
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 1 March 1989

Hari Johri and James Molnar

Internal consulting groups (ICGs) can offer the management of largeorganisations, including those in the public sector, with efficient andeffective means of achieving improvement…

Abstract

Internal consulting groups (ICGs) can offer the management of large organisations, including those in the public sector, with efficient and effective means of achieving improvement and responding to pressures such as reduced resources. Those charged with developing an ICG should follow an institution building approach. Through the ICG′s early, growth and mature stages, key principles and issues of an institutional development plan must be addressed and reasonable goals set. Top management commitment to the plan is vital to its success.

Details

International Journal of Public Sector Management, vol. 2 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 22 November 2011

Timothy Eccles, Andrew Holt and Anastasia Zatolokina

The paper benchmarks compliance for 2010‐2011 with the RICS Code of Practice for Commercial Service Charges 2006.

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Abstract

Purpose

The paper benchmarks compliance for 2010‐2011 with the RICS Code of Practice for Commercial Service Charges 2006.

Design/methodology/approach

Whether the proxy adopted is measured by floorspace or number of commercial office buildings, the sample size conforms to Kreycie and Morgan's determination for representative sample size. Data are generated directly from the original documents provided to commercial leaseholders to ensure authenticity and remove the need for third party reporting of said data. This guarantees the data are valid.

Findings

The research discovers that compliance with the RICS Code of Practice for commercial service charges is poorly, if variably, implemented. This contrasts with claims by the professional body.

Research limitations/implications

The work only concerns 17 corporate tenants operating principally in the financial services sector and data are drawn from the clients of one property services company. Content analysis is utilised in order to interpret the data and requires some subjective judgement by the researchers. The work only refers to multi‐let office space in England and Wales.

Originality/value

Data are original and the paper offers a unique benchmarking test. This contrasts markedly with the anecdotal evidence offered by the profession in defending their standards of practice and whilst the paper has limitations, it is the largest and most accurate study yet carried out in the field.

Details

Journal of Corporate Real Estate, vol. 13 no. 4
Type: Research Article
ISSN: 1463-001X

Keywords

Content available
Article
Publication date: 18 June 2020

Theo Gavrielides

242

Abstract

Details

International Journal of Human Rights in Healthcare, vol. 13 no. 3
Type: Research Article
ISSN: 2056-4902

Article
Publication date: 1 August 1998

Catherine E. Hare

Records management in the next millennium: the global perspective was the title of the 4th International Records Management Congress held in Edinburgh between 27 and 30 April…

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Abstract

Records management in the next millennium: the global perspective was the title of the 4th International Records Management Congress held in Edinburgh between 27 and 30 April 1998. More than one hundred delegates from four continents gathered at the Sheraton Grand Hotel to hear keynote addresses and papers from different parts of the world. But, as is usual at conferences, it was not only in the formal sessions that discussion raged about the challenges facing records and archives professionals as the year 2000 approaches. This report will highlight some of the key themes which emerged.

Details

Records Management Journal, vol. 8 no. 2
Type: Research Article
ISSN: 0956-5698

Keywords

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