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The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes of conduct and reflected in regulatory frameworks – have expanded to incorporate imperatives derived from environmental and social responsibilities. The present research examines how these expanding ethical expectations are reflected in, and supported by, recent research about architectural ethics.

Analysis is based on a systematic review of recent research (2002–2023) focussing on ethical values and associated behaviours in the architectural profession. The review identifies 37 research articles (from a starting set of 2,483 articles), which are analysed empirically and then qualitatively to draw out views around three types of ethical behaviour. The paper then discusses how these findings align thematically with the evolving ethical needs of architectural practitioners (as defined in the professional codes of ethics and conduct of the RIBA in the UK, AIA in Australia and the AIA in the USA).

While business ethics remains the focus of past research, there has been a rise in research about ethics and social and environmental factors. The content of professional codes reflects this shift, setting the conditions for architects to aspire to increased expectations of environmental and social responsibility.

This article undertakes the first systematic review of recent research about architectural ethics and its alignment with the content of contemporary professional codes. Organised thematically, recent research about ethical values and associated behaviours can offer guidance for the evolving ethical needs of architects.

The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms.

The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia.

The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable.

Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms.

These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection.

There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud.

There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

This study aims to analyze the relationship between the personal responsibility, the intrinsic knowledge of the norms and the knowledge of signs of money laundering of accountants.

The research was developed with responses from 381 Brazilian accounting professionals through a survey, statistically analyzed using structural equations.

The results indicate that personal responsibility directly affects the levels of intrinsic knowledge and knowledge about signs of money laundering; however, the different dimensions of knowledge were not related to each other.

From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners.

The results contribute to the construction and modeling of latent constructs on money laundering knowledge, with validity, reliability and statistical significance.

This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.

To shed some light on the motivational profile of entrepreneurial as opposed to professional CEOs in Greece.

Based on McClelland's motivational patterns, i.e. power, achievement and affiliation, as well as responsibility; interviews with Greek entrepreneurial and professional CEOs were conducted. Then, interviews were content‐analysed, in order to identify differences in motivational profiles of those two groups of CEOs.

Achievement, motivation and responsibility were found to be the most significant discriminating factors between entrepreneurial and professional CEOs.

The current research focuses only on McClelland's typology. Other aspects affecting entrepreneurial inclination are not studied in the current paper.

One of the major implications deriving from the identified characteristics of successful entrepreneurial and professional CEOs has to do with the preparation and training of young leaders for both larger and smaller firms.

This paper studies, for the first time, the leadership profile of CEOs in Greece and identifies differences between professional and entrepreneurial ones. This is of great value in an SMEs dominated economy, such as Greece, where these research findings can be used for the development of entrepreneurship.

By inspecting the special connection between negligence and the causes of negligence, this study evaluates the reasonableness of negligence offenses elements from the perspectives of “modes” and “rules.” This study considers that in the core concept of negligent manslaughter in the Criminal Code of Taiwan, “business” comprises an outstretched legal element; thus, “application by analogy” or “customary laws” should be prohibited as a legal basis or when applying the criminal code because those are not allowed under nulla poena sine lege. Nulla poena sine lege must be respected to release construction professionals from material risks in their judicial rights and interests.

This study used data mining analysis with a database of 204 cases where construction professionals were involved in an accusation of gross negligence manslaughter (GNM) (N = 486) between 1995 and 2021 to explore the reasons and distribution of these cases in the construction industry in Taiwan.

The results showed that the main reasons behind lawful GNM accusations against construction professionals are as follows: (1) the violation of employers' duty of care to prevent hazards caused in workplaces where falling and collapsing are concerns during construction, thus resulting in death; (2) gross negligence during design, construction and supervision, causing damages after natural disasters such as earthquakes and typhoons.

This study discusses the whole life circle of construction, starting from planning, design, construction and completion. However, the involvement of other offenses such as providing false statements, forgery, embezzlement, unjust enrichment and fraudulent tax evasion or criminal responsibilities stipulated in the Building Act or administrative punishments are beyond the scope of this study. Future studies will focus on foreign “business GNM” cases from judicial precedents with similar backgrounds to Taiwan in the construction industry to verify whether similar conclusions can be drawn and to examine their differences.

This study applied data mining and data analysis to the data and explored potential causality and patterns of GNM cases in judicial cases. The results of the analyses can be used as evidence for potential causality and thus facilitate construction professionals' self-reflection and contribute to the sustainable development of working environments for construction.

This study agrees with the removal of GNM titled “business” in the Criminal Code of Taiwan to achieve Sustainable Development Goals (SDGs) in the building industry. By doing so, national judicial and management systems will be in line with international standards, ensuring that everyone has equal access to justice.

Goal 16 of the SDGs by the United Nations aims to promote judicial equality, peace, justice and strong institutions. With this basis, this study collected and analyzed data in the field of criminal law and applied the theory of criminal offenses committed by negligence to real construction-related cases. This study especially discusses whether construction professionals were imposed with excessive responsibilities when a court enforced the “duty of care” that asked the professionals to bear the responsibility of results for events that should be and could be foreseen.

The purpose of this paper is to explore specific instances of junior doctors' responsibility. Learning is often understood to be a prerequisite for managing responsibility and risk but this paper aims to argue that this is insufficient because learning is integral to the management of responsibility and risk.

This is a “collective” case study of doctors designed to focus on the interrelationships between individual professionals and complex work settings. The authors focussed on two key points of transition: the transition to beginning clinical practice which is the move from medical student to foundation training (F1) and the transition from generalist to specialist clinical practice.

Responsibility in clinical settings is immediate, concrete, demands response and (in) action has an effect. Responsibility is learnt and is not always apparent; it shifts depending on time of day/night and who else is present. Responsibility does not necessarily increase incrementally and can decrease; it can be perceived differently by different actors. Responsibility is experienced as personal although it is distributed.

This detailed examination of practice has enabled the authors to foreground the particularities, urgency and fluidity of everyday clinical practice. It recasts their understandings of responsibility – and managing risk – as involving learning in practice. This is a critical insight because it suggests that the theoretical basis for the current approach to managing risk and responsibility is insufficient. This has significant implications for policy, employment, education and practice of new doctors and for the management of responsibility and risk.

The paper seeks to explore whether the development in department management in Norwegian hospitals after the unitary management reform in 2001 constitutes a development in the direction of general management

Interviews were conducted with ten managers from different levels in a large Norwegian university hospital in 2001‐2002, as a unitary management model was implemented.

There is an emerging change of practice among the physician managers according to this study. The manager function is more explicit and takes a more general responsibility for the department and the professions. However, the managerial function is substantiated by conditions related to the professional field of knowledge, which gives legitimacy within a medical logic. Contact with the clinic is stressed as important, but it is possible to adjust both amount and content of a clinical engagement to the demands of the new manager position. This has both a symbolic and a practical significance, as it involves both legitimacy and identity issues.

The paper shows that the institutionalised medical understanding of management has a bearing on managerial reforms. Managerial changes need to relate to this if they are to have consequences for the managerial roles and structures on department level in hospitals.

The paper suggests that the future development of this role will depend on the way the collectivist and individualist aspects of responsibility are handled, as well as on the further development of managerial knowledge of physicians.

The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India.

Using a case-based approach, data were collected from 263 accounting students and 268 accounting professionals in India.

Using multivariate and univariate analyses of variance and logistic regressions, the authors provided evidence on how accounting students and professionals behave in a whistleblowing environment. Specifically, the authors found mixed results when comparing the behavior of accounting students and professionals in a whistleblowing scenario. All subjects reflected a more collectivist attitude, although professionals were more concerned about “fixing” the identified internal control problem (a “shared” problem). Both groups expressed a firm desire to collect more evidence against the likely fraudster.

In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing whistleblowing behavior from an Indian perspective – a highly underrepresented area in the accounting ethics literature. The study aims to guide companies and investors in the US and elsewhere that do business in India.

While the accounting literature has plenty of research on whistleblowing in the Western world, there is a dearth of literature on whistleblowing in India. This paper is among the first to document whistleblowing behavior in India, a country that prides itself on its vast availability of English-speaking and technically sound accounting professionals.

The aim of the research was to find out if the work environment of professional librarians in the five state‐owned university libraries in Ghana encouraged continuing professional development (CPD) and to discover who the librarians felt should be responsible for this.

The research was carried out among professional librarians in the five state‐owned university libraries in Ghana. The study was to find out if their work environment encouraged CPD. The study further investigated who the employees felt should be responsible for their CPD. The importance of a plan for effective CPD was also discussed. Finally, benefits of CPD to the individual professional were looked at. The survey method was used. The instruments for data collection were the questionnaire and interviews.

The study found that the library environment in the state‐owned universities was supportive to a large extent of CPD. The study revealed that the professional librarian's involvement in CPD was a shared responsibility of the library and the individual. Some benefits derived from CPD by the professional librarians were job advancement and updated skills leading to competence.

It is hoped that the study will encourage library management especially in universities to consider formulating and writing down CPD policies and also to adopt management styles that will make them “learning organisations.”