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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…

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.

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

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Book part
Publication date: 15 December 2011

Guangyou Liu and Hong Ren

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently…

Abstract

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

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Article
Publication date: 1 February 2013

Dinah Payne and Milton Pressley

The purpose of this paper is to develop a single code of ethics that could be used regardless of the venue or specialty of the marketing professional. The paper first…

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Abstract

Purpose

The purpose of this paper is to develop a single code of ethics that could be used regardless of the venue or specialty of the marketing professional. The paper first provides a literature review of research in the areas of ethics pertaining to marketing professionals. Then a review of a wide variety of codes of business ethics, marketing ethics, model codes, and professional ethics produces the idea that, while there are some differences in how the codal principles are presented, there are sufficient similarities in the codes' principles of professional conduct to merit the consideration of a single code of marketing ethics – one that can be used regardless of the venue or specialty of the marketing professional.

Design/methodology/approach

The paper introduces a broad literature review followed by the development of a transcendent code of ethics for all marketers.

Findings

Using the above as well as: historically and more broadly known theories of ethics, and currently‐used codes of professional marketing ethics, including those from the American Marketing Association (AMA), the American Association of Advertising Agencies (AAAA), and the Sales and Marketing Executives International (SMEI), the authors make an attempt to determine the most prominent, efficacious principles of ethics and to shape a single code of professional conduct for marketing students, educators and practitioners – regardless of their area of specialty.

Research limitations/implications

The proposed code is subject to debate and will likely not be the model eventually used. The authors hope that the code proposed will stimulate further research, discussion and formulation.

Practical implications

A single code of ethics that could be utilized by anyone confronted with an ethical marketing issue would be useful in easing the difficulties associated with challenging ethical dilemmas in marketing.

Social implications

Drawing on traditional frames of ethics and combining those principles with principles found in the marketing ethics literature, the authors generate a single code of ethics that not only marketers can use, but that others in society can also identify with and feel confidence in – thus alleviating concerns of mistrust or misunderstanding between those marketing products and services and the stakeholders in the society in which those products and services are being marketed.

Originality/value

No transcendent code of marketing ethics currently exists. The three most prominent are unique to their fields – each leaving out portions necessary to be transcendent. Thus, the proposed code is original and has the practical social implication values noted above.

Details

International Journal of Law and Management, vol. 55 no. 1
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 13 March 2007

Don Fallis

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

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Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Originality/value

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

Details

Library Hi Tech, vol. 25 no. 1
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 16 September 2013

Ying Han Fan, Gordon Woodbine and Wei Cheng

The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence…

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1504

Abstract

Purpose

The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of their professional codes of conduct and their influence on ethical judgement. These attitudes are compared with those of Australian public accountants Particular attention is given to refining a pre-existing instrument to determine measurement invariance.

Design/methodology/approach

A field survey of 81 Australian and 516 Chinese public accountants was conducted including the distribution of a questionnaire. Statistical analysis included confirmatory factor analysis and measurement invariance.

Findings

An analysis of data established the existence of a stable model for identifying the dimensions of independence of mind and independence in appearance within the context of the codes of conduct relevant to both cultures. Chinese accountants demonstrated significantly less concern about audit-client relationships affecting independence in appearance compared to their Australian counterparts. Interestingly, independence of mind was found to positively influence ethical judgement for both groups taken together, although Chinese accountants were the significant contributors to this model outcome.

Research limitations/implications

The relatively small sample of Australian accountants drawn from a limited population base could influence the quality of data analysis. This paper provides a further research direction for re-examining the relationship between Australian public accountants’ attitudes towards their code of professional ethics and their ethical judgements in a significantly larger sample.

Practical implications

This paper is particularly useful to the profession in that it will provide members with better insights into how accountants in different cultural settings view audit independence issues and their relationships with audit clients. Second, this study offers a scale for measuring attitudes towards codes of professional ethics for further cross-cultural studies.

Originality/value

An exploratory research exercise that indicates that accounting practitioners in divergent cultures demonstrate similar concerns about independence issues, although it is believed that guanxi is likely to explain why Chinese accountants are less concerned with independence of appearance issues. The research also presents a validated instrument for examining attitudes towards codes of ethics.

Details

Asian Review of Accounting, vol. 21 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 16 October 2007

Beverley Jackling, Barry J. Cooper, Philomena Leung and Steven Dellaportas

Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the…

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19889

Abstract

Purpose

Given the calls for increased ethics education following recent corporate collapses, this paper aims to examine the significance of ethical issues that challenge the profession and, more specifically, professional accounting bodies.

Design/methodology/approach

The study assesses the perceptions via an online survey of 66 professional accounting bodies worldwide in respect of ethical issues, potential causes of ethical failure and the need for ethics education.

Findings

Respondents identified a number of important challenges including conflicts of interest, earnings management and whistle‐blowing. The findings also demonstrate strong support for participation in prescribing the nature of ethics education by members of professional accounting bodies.

Research limitations/implications

The results of this study are based on feedback from 41 per cent of member bodies of the International Federation of Accountants (IFAC). Despite a number of follow‐up reminder notices, some regions are under‐represented in the responses to the survey distributed to the (then) 160 member bodies of IFAC. Geographic isolation and language limitations contributed to the failure to gain a higher response rate.

Practical implications

The findings demonstrate that professional bodies support ethics education at the pre‐ and post‐qualifying levels of education and a willingness to take an active role in promoting ethics education to their members.

Originality/value

By addressing member bodies' attitudes to ethics education, this paper fills a gap in prior literature that has been restricted to addressing the attitudes of academics, students and business organisations.

Details

Managerial Auditing Journal, vol. 22 no. 9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 29 July 2019

Gloria Bosomtwi Amoah and Eugene Baah Yeboah

The purpose of this paper is to examine the perspectives and viewpoints of professional staff of the Sam Jonah Library in as much as the ethical aspects of their…

Abstract

Purpose

The purpose of this paper is to examine the perspectives and viewpoints of professional staff of the Sam Jonah Library in as much as the ethical aspects of their profession are concerned. The paper also seeks to determine the common ethical issues that confront these professionals and their default courses of action in dealing with these issues.

Design/methodology/approach

The descriptive survey design was used as the research methodology with the population of the study being all professional (post-graduate diploma and above) and para-professional (certificate, diploma and first degree) staff of the library. Due to the small number of professional staff (43) in the library, the census sampling technique was used.

Findings

Results indicated the existence of ethical dilemmas in the working lives of these professionals with guidance for dealing with these dilemmas emanating mostly from consultation of senior colleagues. Although the findings showed that the Ghana Library Association (GLA) had an ethics handbook, it was revealed that majority of the staff were not aware of its existence. It was also discovered that one of the major challenges of these professionals is the absence of a specific library code of ethics handbook to guide staff in case they are confronted with these ethical dilemmas. The study recommends a strong awareness creation initiative from the GLA to bring to the notice of members, the existence of a formal code of ethics document.

Originality/value

The paper provides information on specific ethical issues confronting staff of the library and their current modes of dealing with the dilemmas they encounter.

Details

Library Management, vol. 40 no. 6/7
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 1 March 2017

Bonnie J. Johnson

Over 100 years ago, the bureaucratic compact and five professions were established: city/county management, city planning, civil engineering, landscape architecture, and…

Abstract

Over 100 years ago, the bureaucratic compact and five professions were established: city/county management, city planning, civil engineering, landscape architecture, and architecture. In exchange for merit employment and independence from politics, these professions offered expertise and related values. To understand those values and changes in the compact from the 1900s to today, codes of ethics from the five professions were examined. Anticipated changes were a movement from traditional public values to business values including New Public Management. However, findings show traditional values persisting over time (e.g. public interest), but not many New Public Management values (e.g. innovation). Modern values do appear and expand professionalsʼ responsibilities into environmental protection, sustainability, and human rights, which influence what these professions offer as they seek to uphold their end of the bureaucratic compact.

Details

International Journal of Organization Theory & Behavior, vol. 17 no. 4
Type: Research Article
ISSN: 1093-4537

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Book part
Publication date: 4 August 2016

Hugh Breakey

How can we explain the development – or equally the non-development – of professional ethics norms in a particular case? And how can we enhance compliance with existing…

Abstract

How can we explain the development – or equally the non-development – of professional ethics norms in a particular case? And how can we enhance compliance with existing professional ethical norms? In this chapter, I develop a supply/demand theory of professional ethics. That is, I consider the demand-forces and pull-factors that call for the construction, reform or continuance of a professional ethos. These demands may come from various stakeholders, including individual service-providers, the professional community, actual and prospective clients and the general public collectively as interested third parties. The supply-side, on the other hand, constitutes the ethical materiel out of which norms emerge: these are the felt-motivations of individual professionals at the coalface of action that drive them to recognize, acknowledge and act upon a professional norm. This material includes traditions and stories, the conscious application of common-sense ethics, explicit endorsement of public moral codes, internal excellences within the activity, a discrete community capable of cultivating attractive role-identities and so on. As well as considering such ethical-materiel, I canvas the institutional and cultural supports that facilitate the production of these motives.

Details

Contemporary Issues in Applied and Professional Ethics
Type: Book
ISBN: 978-1-78635-443-3

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Book part
Publication date: 7 October 2019

Alan Reinstein, Natalie Tatiana Churyk, Eileen Z. Taylor and Paul F. Williams

Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in…

Abstract

Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business actions. Several jurisdictions in the United States require ethics education for licensure, but often the focus is on memorizing rules and regulations, rather than on providing tools to improve the moral practice of professionals and to help them resolve ethical dilemmas. The authors analyzed recent state Certified Public Accountant (CPA) society course offerings and found much more emphasis on memorization than on ethical reasoning to satisfy State CPA CPE requirements. To improve accountants’ ethical awareness and behavior, CPE providers should stress ethical reasoning rather than merely memorizing rules. Such changes will make future and present accountants and auditors more ethically aware, and thus more likely to improve their ethical decision-making. Nonetheless, the authors suggest that effective ethics education and training should start in the classroom with help from departmental advisory councils. Ethics courses offered in accounting programs as well as those offered by CPE providers can leverage the experience of members of advisory councils to create programs that resonate with professionals and foster lifelong ethical awareness and ethical reasoning skills.

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