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Book part
Publication date: 31 July 2012

Mark C. Mitschow

Patrick Primeaux's life was one of exemplary service in a wide range of fields. The Marists can point to years of productive service in their order. Generations of…

Abstract

Patrick Primeaux's life was one of exemplary service in a wide range of fields. The Marists can point to years of productive service in their order. Generations of students know the impact he had on their lives. The St. John's University community can testify regarding his contributions to their institution, and organizational ethics researchers can point to his influence on research and pedagogy.

Many academics have careers with achievements in research, teaching, and service. What made Father Primeaux truly remarkable, however, was that he also expanded the business ethics field itself. Business ethics has traditionally been a difficult area in which to establish a research niche. Pat's contributions to research and pedagogy, and particularly his efforts regarding the Vincentian Ethics Conferences opened doors for young business ethicists, which was enormously beneficial to those academics and increased the quality and quantity of business ethics research.

This chapter examines Patrick Premeaux's groundbreaking contributions to business ethics teaching and research, and to demonstrate the impact those contributions have had on his fellow academicians. The first section outlines the significance of Primeaux's efforts. The second section examines Pat's contributions to business ethics research and education. The third section discusses the role the Vincentian Ethics Conferences (VEC) have played in improving the quantity and quality of business ethics research, while the fourth section illustrates the impact Pat's efforts had on my own career. The fifth section summarizes and concludes the paper.

Details

Applied Ethics: Remembering Patrick Primeaux
Type: Book
ISBN: 978-1-78052-989-9

Keywords

Book part
Publication date: 10 November 2021

E. Bernadette McKinney

The purpose of the Ethics Support Office, funded by the Clinical and Translational Science Award (CTSA) and administered by the Institute for Translational Sciences (ITS…

Abstract

The purpose of the Ethics Support Office, funded by the Clinical and Translational Science Award (CTSA) and administered by the Institute for Translational Sciences (ITS) at the University of Texas Medical Branch (UTMB), is to provide research ethics support to faculty, fellows, and students. This chapter reports on an ongoing qualitative study to understand scientists' views on ethical issues in team science and their suggestions for advancing ethical policy and activities in order to improve ethics training. We originally conducted face-to-face, semistructured, qualitative interviews with a convenience sample of 20 key ITS researchers, representing the majority of researchers. The scientists' most general approach to ethics – in perceiving them, understanding them, and applying them – is to appreciate ethics in terms of their relevance to particular research situations and problems. They prefer to deal with ethics as a common feature and value incorporated into their work. Respondents suggested that those teaching ethics in multidisciplinary translational research must develop strategies that help scientists see and understand the relevance of ethics education to their work. Strategies include improving communication skills, providing shared opportunities for learning, sensitizing researchers to the demands on others on the team who are expected to contribute data and knowledge to the success of the project, and imbedding ethicists on research teams. In tune with the key finding of the study, ethics instructors and coaches need to become well acquainted with the nuances of their scientists' work. This approach will respond to the scientists' desire to conduct ethical research, but in practical terms of the specialized nature of their work.

Details

Studies in Symbolic Interaction
Type: Book
ISBN: 978-1-80117-780-1

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Abstract

Details

Philosophy of Management and Sustainability: Rethinking Business Ethics and Social Responsibility in Sustainable Development
Type: Book
ISBN: 978-1-78973-453-9

Book part
Publication date: 6 March 2017

Cynthia Blanthorne

Accounting educators and practitioners believe that ethics instruction should be incorporated into the accounting curriculum. Methods of incorporation include integrating…

Abstract

Accounting educators and practitioners believe that ethics instruction should be incorporated into the accounting curriculum. Methods of incorporation include integrating ethics into existing accounting courses or offering a stand-alone ethics course. There are, however, obstacles to meaningful implementation. The purpose of this chapter is to discuss how the two featured chapters in this special section provide examples of two intriguing accounting ethics courses. This chapter outlines the “who” (i.e., who should teach ethics), “what,” and “how” of teaching ethics gleaned from prior literature to lay the foundation for the current chapters and future research. Ultimately, the chapter summarizes “best practice” articles about designing a theme-based ethics course in accounting. Each course: (1) is taught by accounting faculty (i.e., who); (2) includes topics and material likely to resonate with students (i.e., what); (3) is a unique stand-alone course structured in a meaningful manner (i.e., how). Faculty and administrators should find this chapter helpful as it provides materials and guidance that speak directly to the obstacles of ethics course implementation.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78714-180-3

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Book part
Publication date: 4 December 2020

Glenn Martin

The content of ethics education courses is still generally shaped around the presentation of the traditional ethical theories of Western moral philosophy, complemented by

Abstract

The content of ethics education courses is still generally shaped around the presentation of the traditional ethical theories of Western moral philosophy, complemented by case studies and discussion of ethical decision-making models. The purpose of courses is still largely geared towards the development of skills in ethical reasoning. Yet developments in surrounding fields, from psychology to learning and leadership development, raise numerous questions about the traditional curriculum. Ethics courses need to be more responsive to psychological factors and to the social realities of workplace contexts, and cognisant of a wider spectrum of ethical concepts. The perspective of virtue ethics remains pertinent, as the broader agenda of ethics courses is to enable students to develop a personal ethical outlook. But ethics courses should also be exploring and incorporating concepts from non-Western philosophies, and incorporating developments in fields such as leadership development.

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Book part
Publication date: 4 December 2020

Charmayne Highfield

Despite the accounting profession having a long history of promoting ethical behaviour globally, with a robust Code of Ethics and formal International Education Standards

Abstract

Despite the accounting profession having a long history of promoting ethical behaviour globally, with a robust Code of Ethics and formal International Education Standards which include training in professional values, ethics, and attitudes, the accounting profession still regularly features as the lead villain in many corporate failures. Training in ethics has been a core topic in Australian accounting undergraduate degrees now for many years, but the responsibility for teaching ethics still largely falls on faculty from within the business and accounting schools. Although these academics have a strong moral compass and know right from wrong, most do not have ethics-related research experience or professional ethics training. When ethics is taught by academics with little or no formal philosophical ethics training, our students will continue to have limited opportunities to cultivate and deeply internalise the professional values, ethics, and attitudes required of professional accountants in a multicultural world before embarking on their careers.

Book part
Publication date: 15 February 2017

Philip Brey, Clare Shelley-Egan, Rowena Rodrigues and Philip Jansen

This chapter presents the main findings of the EU-funded SATORI project on ethics assessment of research and innovation (R&I) in its first 18 months. It offers summarised…

Abstract

This chapter presents the main findings of the EU-funded SATORI project on ethics assessment of research and innovation (R&I) in its first 18 months. It offers summarised descriptions of the ways in which ethics assessment and guidance of R&I are currently practiced in different scientific fields, in different countries in Europe, the United States and China, and in different types of organisations.

The main findings include the following. Although the most extensive institutions, policies and activities exist in the medical and life sciences, there is evidence of a growing institutionalisation of ethics assessment in non-medical fields. Increasing coordination and cooperation between ethics assessors can be observed at the EU and global levels. Each of 15 types of organisations that were studied performs an important role in ethics assessment, which may not always be well established and sometimes poses significant challenges. Although significant differences exist among the countries that were studied in terms of the degree to which ethics assessment of R&I is institutionalised, all seem to be expanding their ethics assessment and guidance infrastructures.

The findings are an important means by which partners in the SATORI project will take their next steps: the identification of best practices, the development of proposals for harmonisation and shared standards, and, to the extent possible, the proposal of common principles, protocols, procedures and methodologies for the ethical assessment of research and innovation in the European Union and beyond.

Details

Finding Common Ground: Consensus in Research Ethics Across the Social Sciences
Type: Book
ISBN: 978-1-78714-130-8

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Article
Publication date: 22 September 2022

Rachel Wai-yi Cheung, Rakesh Kumar Agrawal and Sachin Choudhry

The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic…

Abstract

Purpose

The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic factors and to examine the gap between the expectations of employers (accountants) and the coverage of ethics in the education of professional accountants.

Design/methodology/approach

Both qualitative and quantitative methods were used to collect the data. An analysis of the relevant documents (syllabi and codes of ethics) was conducted to generate and group appropriate items that represent ethics themes. This led to 17 themes such as integrity, conflict of interest, ethics theories and resolving ethical dilemma. Using inputs from the qualitative study and relevant literature, a questionnaire was framed for the quantitative phase of this study.

Findings

Within accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting Profession”, “Regulatory Compliance”, “Practical Ethical Issues” and “Sense of Responsibility”. The results of this study reveal there are gaps between ethics education and accountants’ expectations. It is found that accountants perceive more virtue-related elements be put in accounting education.

Practical implications

This study will make accounting educators, accountants and accounting professional associations to be more aware and work together to bridge this gap as well as contribute to a more effective ethics education for accountants in Hong Kong.

Originality/value

End of education is character and not merely the acquisition of intellectual prowess. With Aristotle’s wisdom and the learnings from the many corporate scandals, it would be safe to conclude that education should result in nurturing hearts and character and not just the transfer of worldly knowledge. While there are many studies focusing on perceptions about ethics, ethics education of business students or academics, there are hardly any studies available on accounting professionals’ perceptions on ethics education, especially in Hong Kong. The authors found that accountants want more virtue-related ethics elements included in accounting education.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 9 September 2022

Omar Farooq and Neveen Ahmed

This paper aims is to document the relationship between corporate ethics prevailing in the country and the dividend policies adopted by firms.

Abstract

Purpose

This paper aims is to document the relationship between corporate ethics prevailing in the country and the dividend policies adopted by firms.

Design/methodology/approach

The paper uses the data of non-financial firms from 61 countries to test the arguments presented in this paper. The data cover the period between 2010 and 2017.

Findings

This paper shows that dividend policies adopted by firms are sensitive to corporate ethics prevailing in the country. The firms headquartered in countries with relatively strong corporate ethics are less likely to pay dividends than firms headquartered in countries with relatively weak corporate ethics. These findings are robust across various proxies of dividend policy and across various estimation procedures. The paper, however, also shows that the relationship between corporate ethics and dividend policies is confined only to countries with strong institutional environment. This relationship breaks down in countries with weak institutional environment. Lastly, the paper shows that the value of dividend policy is more pronounced in countries with relatively weak corporate ethics.

Originality/value

Unlike the attempts to relate firm-level ethics and dividend policy, this paper focuses on the relationship between country-level indicator of corporate ethics and dividend policies. The benefit of using the country-level indicator of corporate ethics is that it highlights the general attitude of corporations with respect to ethics.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

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