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Article

Kadriye Bakirci

Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of…

Abstract

Purpose

Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this paper is to analyse Turkish legislation which is applicable to work-related whistle-blowing, the conflict between the worker’s right to “blow the whistle” and the obligation to loyalty and confidentiality. The consequences of groundless or deliberate false disclosures are considered. Comparisons are made with international conventions, the COE Recommendation CM/Rec(2014)7 and the Proposed EU Directive on the Protection of Whistleblowers and ECtHR precedents.

Design/methodology/approach

In the first part, this paper reviews the definition of whistle-blowing and whistle-blower. The second part outlines the impact of international and EU Law on Turkish legislation. The third part reviews the Turkish legal framework applicable to whistle-blowing.

Findings

Whistle-blowing in the public interest is suggested as a tool to combat corruption worldwide. There is no doubt that some whistle-blowers have been beneficial to society. However without democratic structures to take into account the assessment of the quality of the information, the type of the disclosure and the category of the reporting person, there are downsides to excessive whistle-blowing. Therefore, whistle-blowing should be discussed in the context of democratic societies, and a balanced approach should be adopted to ensure the position of not only whistle-blowers but also the people affected by the reports.

Originality/value

The paper offers new insights into the limits of work-related whistle-blowing within the context of freedom of expression and the right of employees and public officials to petition. The protection of whistle-blowers and the consequences of groundless or deliberate false disclosures under Turkish Law from a comparative perspective are considered.

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Article

Patricia Frericks

Currently, different experiments in (partially) outsourcing public social protection to the market are observed. This paper seeks to identify two very different paths to…

Abstract

Purpose

Currently, different experiments in (partially) outsourcing public social protection to the market are observed. This paper seeks to identify two very different paths to outsourcing social protection: fragmentation of social protection on the one hand (in personal savings accounts) and amalgamation of social protection on the other (in life‐course savings schemes).

Design/methodology/approach

This study is theoretically based on the combination of three concepts which allow changes in social citizenship to be analyzed by means of social policy change and changes in resource flows. First, on the concept of life‐course regimes as put forward by Kohli; second, on the concept of social citizenship as proposed by Marshall; and third, on the concept of flows of resources related to these rights. The theoretical and methodological linkage of these concepts was first applied by Frericks.

Findings

These very different concepts of outsourcing social protection have implications for social inequalities, new insecurities and foreseeable under‐insurance. This is because, on the one hand, social protection redesign changes the obligatory character of social insurance, and on the other, it changes the social construction of the “adequately” protected which may no longer correspond to the factual situation of various groups of citizens.

Originality/value

The outlines of upcoming gaps in social protection, however, cannot adequately be grasped by the differentiation between “insiders” and “outsiders” of welfare systems. Although these gaps are related to status, they are more the result of life‐course trajectories, life‐course timing and age, implying that both the two current policy paths change intra‐ as well as inter‐generational differences in social protection. The characteristics of the two policy concepts and their foreseeable implications for social inequalities are analysed.

Details

International Journal of Sociology and Social Policy, vol. 31 no. 5/6
Type: Research Article
ISSN: 0144-333X

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Article

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

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Article

Mary Canning and Brendan O'Dwyer

This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting…

Abstract

Purpose

This paper aims to advance understanding of the disciplinary decision‐making process underpinning the professional ethics machinery employed by professional accounting organisations, using elements of francophone organisational analysis to examine the influence of the key formal organisational components established by the Institute of Chartered Accountants in Ireland (ICAI) to administer its disciplinary decision‐making process up to December 1999.

Design/methodology/approach

The paper uses evidence gathered from a series of in‐depth interviews with members of the ICAI disciplinary and investigation committees.

Findings

Illuminates the internal tensions and conflicts permeating the disciplinary decision‐making process of the ICAI and the influence key organisational components have on resolving these conflicts through their encouragement of decision making driven by a preferred reasoning or logic of action.

Research limitations/implications

The evidence presented questions the public interest proclamations of the ICAI with respect to its disciplinary procedures pre‐December 1999. It further exposes the tensions between profession protection and society protection motives in the disciplinary decision making of accounting bodies.

Originality/value

This paper represents a first attempt at getting inside the disciplinary decision‐making process of a professional accounting body to examine the process using the voices of process participants.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Werner Hans Keller and Xia Zhang

This paper aims to present a discussion to stimulate interest in further research by highlighting aspects of Ontario’s Environmental Bill of Rights and exploring whether…

Abstract

Purpose

This paper aims to present a discussion to stimulate interest in further research by highlighting aspects of Ontario’s Environmental Bill of Rights and exploring whether parts can be transplanted to improve sustainability in China.

Design/methodology/approach

In this paper, the authors trace the evolution of environmental law in China after 1978, identify increased citizen participation as a path to improvement and provide an overview of purposes and means in Ontario’s Environmental Bill of Rights which may be a model to consider.

Findings

Ontario’s Environmental Bill of Rights may have aspects to be added to China’s legal toolbox warranting further research.

Research limitations/implications

While this descriptive review identifies possibilities, further work is required to apply legal concepts from one jurisdiction to another. Context and details of implementation warrant further attention.

Originality/value

This paper provides a platform from which further more detailed research may advance sustainability in China by considering a legal framework used by others to integrate the development of society, economy and environment.

Details

European Business Review, vol. 29 no. 4
Type: Research Article
ISSN: 0955-534X

Keywords

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Book part

Katja Eman and Gorazd Meško

Although more than 71 per cent of the Earth is covered by water, 97 per cent of that volume is saltwater held in the oceans. Of the remaining water, 2 per cent is…

Abstract

Although more than 71 per cent of the Earth is covered by water, 97 per cent of that volume is saltwater held in the oceans. Of the remaining water, 2 per cent is freshwater locked away in snow and ice, leaving less than 1 per cent available for human requirements (Williams, 2016). Yet, water is crucial for human survival. Therefore, access to water must be recognised as a fundamental human right. In 2010, the United Nations adopted Resolution 64/292 which explicitly recognises the human right to water and sanitation, acknowledges that clean drinking water and sanitation are essential for the realisation of all human rights, and seeks to protect water as a national resource and the people that need it the most. Despite the adoption of the aforementioned Resolution, water remains a hugely pertinent issue across the world, particularly in areas where water is considered predominantly as a tradeable commodity. Hence, Water and the Sustainable Development Goals (SDGs) adopted by the 2015 UN-Water Annual International Zaragoza Conference are extremely important in terms of water protection, preservation and sustainable development. This chapter discusses access to water as a fundamental precondition of life, noting that the Republic of Slovenia became one of the first countries in the world to include the human right to water in its Constitution in 2017. The authors believe that this is an excellent example for other countries to change their legislation in favour of protecting the fundamental human right to access to water. It also presents further possibilities for achieving SDG 6.1 (and other SDGs related to water) in practice.

Details

The Emerald Handbook of Crime, Justice and Sustainable Development
Type: Book
ISBN: 978-1-78769-355-5

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Abstract

Details

Forensic Psychologists
Type: Book
ISBN: 978-1-83909-960-1

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Article

Mike Nash

In recent years the “protection of the public” has risen to the top of the law and order agenda, fostered by a populist Home Secretary. Not only has the effect been to…

Abstract

In recent years the “protection of the public” has risen to the top of the law and order agenda, fostered by a populist Home Secretary. Not only has the effect been to raise the stakes in the sentencing process but also to shape the working and managerial agendas of criminal justice agencies. This article explores the potential of two agencies working to the same agenda of public protection, the police and probation service. It asks who will gain most from joint working and what might be lost in the process. It explores the difficulty of setting and achieving targets in an area fraught with so much uncertainty but etched into the public consciousness as needing action.

Details

International Journal of Public Sector Management, vol. 11 no. 4
Type: Research Article
ISSN: 0951-3558

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Article

Christine L. Rush and Nicholas C. Zingale

We argue that the proliferation of governance in the public sector has raised questions regarding individual constitutional rights. While some proclaim cost savings and…

Abstract

We argue that the proliferation of governance in the public sector has raised questions regarding individual constitutional rights. While some proclaim cost savings and entrepreneurial solutions to vexing social ills, others suspect that these benefits donʼt outweigh the risk of diminished accountability and the loss of constitutional protection over public service production. We propose a new model to examine the relationships between direct government, governance, public value, and public law value. We apply this model to analyze two landmark Supreme Court cases and one contemporary federal appellate court case to explore the ongoing tension between the governance model and public service production. Our findings suggest that enforcible contract language and public-private entwinement can be used as tools to protect constitutional rights in the face of increasing pressure of governance approaches.

Details

International Journal of Organization Theory & Behavior, vol. 18 no. 1
Type: Research Article
ISSN: 1093-4537

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Article

Cédric Lesage, Geraldine Hottegindre and Charles Richard Baker

The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between…

Abstract

Purpose

The purpose of this paper is to contribute to understand the role of the statutory auditing profession in France. The study is theoretically based on distinctions between a functionalist view of professions and a neo-weberian view. Prior research, conducted in Anglo-American countries has shown that the auditing profession has focussed primarily on protecting the private interests of the profession. Hence, there is a need to conduct research on this topic in a code law country where the state is expected to play a significant role in protecting the public interest.

Design/methodology/approach

The methodology involves a content analysis of 148 disciplinary decisions issued against statutory auditors in France from 1989 to 2006. This analysis identified 21 types of violations grouped into public interest or private interest offences. Because visible offences are public and are more likely to threaten the reputation of the profession, these types of decisions are also studied with respect to their visibility.

Findings

The results reveal that in a code law country such as France the auditing profession tends to defend both the public interest as well as its private interests. The results also support the “visibility” effect.

Research limitations/implications

The written disciplinary decisions have been anonymized so that the names of the auditors and the clients cannot be identified.

Originality/value

This paper differs from previous studies conducted in the Anglo-American context which show an emphasis on protecting the private interests of the auditing profession. Moreover, this study reveals the existence of “mixed” offences and underlines that a profession primarily focusses on these cases. Thus, the work reconciles in part the functionalist and neo-weberian perspectives. Lastly, this paper confirms the importance of the visibility effect.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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