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The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

The purpose of this paper is to identify a shared set of professional values relevant to the special library professionals of India. This paper deals only with the process of compilation of a master list of relevant values which is a prerequisite for a survey to study preferences of values of the community of library professionals.

Review of literature, both Indian and international, and content analysis were undertaken to develop a set of common professional values relevant to the Indian special library professionals. Findings of empirical studies on core values and statements of core values of library associations provided the basis for identifying the values.

The final shortlisted 16 common core values relevant to the Indian special library professionals include: accountability, collaboration, confidentiality, copyright, cultural diversity, diversity of opinion, equality of access, information literacy, innovation, integrity, intellectual freedom, leadership, literacy, preservation of the record, professional neutrality and service. This master list of values has been derived from the merger of the lists of values derived from JOCLAI Code of Ethics and Koehler et al.’s list along with SLA’s statement of core values. This list can be also used with some modifications for study of preferences of core values of all sections of the Indian library professionals.

This paper is about an original initiative undertaken to develop a set of core values relevant to both the special library professionals and the Indian library professionals in general.

The purpose of this paper is to discuss the relationship between individual practitioners’ personal values and their developing professional agentic values. It considers how the former might be in tension with the prescribed forms of practice held to be “professional” by professional bodies, warranting membership, and indeed, any licence to practice.

The paper seeks an understanding of the different personal and collective ontological stances and tensions that practitioners may experience as they progress through their careers, attempting to align their own values with those of the collective values within their profession. It is a conceptual paper.

The authors explore the ideas through a Heideggerian reading of transdisciplinarity which the authors find helpful.

This is a conceptual paper and my therefore may suffers from lack of empirical evidence which the authors would consider helpful as the next stage of development

Through the lens of an “I” and “we” framework introduced in the paper and the use of a professional doctorate, the authors discuss how a practitioner and profession’s values may be in tension.

There may be issues of professional engagement which will impact on the development of the professions themselves.

The authors believe this to be an original approach to understanding professional and personal values in professional doctorates

Fostering the development of professional character in student physicians remains the most essential, yet challenging and sometimes elusive goal of those in medical education. Current understandings and contemporary approaches to learning and teaching can provide perspectives that may inform our thinking. In this chapter, learning with and from others is explored along with approaches that form the foundation for the development of professional character that integrates moral conduct into professional practice. The implications for both teaching and learning and the importance of the learning environment are discussed. Education as a moral endeavor and values-based practice is emphasized.

Coping behaviors are a popular area of research in relation to construction professionals, who are often compelled to face a great deal of stress while striving for good performance in a dynamic and demanding industry. The effectiveness of various coping behaviors on stress and performance of construction professionals have long been identified. However, factors associating with individual adoption of various coping behaviors are still uncertain. People from different cultural environments have different values and hence different preferences for coping strategies, which have different effects on construction professionals. Hence, the papers’ primary contribution to the overall body of knowledge is the establishment of statistical evidence that desired cultural values of construction professionals can influence their adoption of coping behaviors. The paper aims to discuss these issues.

A questionnaire survey was designed and conducted to investigate the relationships between cultural values and coping behaviors of construction professionals in Hong Kong (HK). Surveys were distributed to 500 HK construction professionals by fax, e-mail, or personal contact. Of these, 139 were returned, giving a response rate of 28.0 percent. Based on the data collected, a series of systematic statistical analyses, including factor analyses, regression analysis and structural equation modeling (SEM), were conducted using SPSS 15.0 and Lisrel 8.5.

Based on the results of factor analyses and regression analysis, a SEM was developed which reveals the following: first, interpersonal integration triggers planful problem solving; second, a disciplined work ethos triggers positive reappraisal and alleviates emotional discharge; and third, interpersonal integration triggers a disciplined work ethos. A series of personal-, interpersonal-, task-, and organizational-level recommendations are given on how to encourage construction stakeholders to adopt adaptive coping behaviors through cultivating their cultural values.

The current study adopted a series of systematic analysis approaches to provide empirical support of how Chinese values of construction professionals predict their adoption of various coping behaviors in the dynamic and stressful industry. Since different coping behaviors have different impact on performance of construction professionals, the findings provide indications for future studies on enhancing performance through the cultivation of various cultural values and the coping behaviors they thereby adopt.

The purpose of this paper is to review the challenges of teaching values and ethics in mental-health, explore the differing perspectives of the key stakeholders and stimulate further questions for debate in this area; leading to a proposal of an alternative approach to educating mental-health professionals on values and ethics.

In current mental-health care settings, very few professionals work with homogeneous populations. It is imperative that mental-health education and training ensures health professionals are competent to practice in diverse settings; where ethics and values are bound to differ. Establishing professional practice not only involves considering concepts such as values and ethics, but also equality, diversity and culture. Incorporating values-based practice and cultural diversity training holds promise to education and training, that is truly reflective of the complexity of clinical decision making in mental-health. Further research is needed as to how these two frameworks can be unified and taught.

Congruence of personal values to organizational (the profession) values affects job performance, job satisfaction and ethical behavior. The purpose of this paper is to answer two research questions: (1) what are the personal ethical values of today's leaders in the US accounting profession and (2) are these personal ethical values congruent with the profession's ethical code?

This study uses a survey approach to determine the personal values of US-certified public accounting leaders. The personal values of the Certified Public Accountants (CPA) leaders were measured using the Rokeach Value Survey instrument.

Findings show that for each highly prioritized personal value, there is one or more parallel with the profession's values, as represented by the US American Institute of CPAs ethics code.

This study was limited by the time period used. Future studies could include other time periods. This study could be used as a starting point for longitudinal studies to determine if personal values of professional accountants change over time.

This paper offers a fresh understanding of the relationship of accountants' personal values to professional values.

This paper provides insights into the person–organization (P–O) fit of US accountants within their profession.

This paper examines the P–O fit of accounting leaders, that is, the congruence of personal values and organizational values. The P–O fit contributes to job performance and job satisfaction.

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.

Cultural differences in moral judgements are generally recognized by marketing ethicists. Attempts to investigate the issue of cross‐cultural ethical differences by comparing US marketers and Thai marketers with respect to their professional and personal values. A self‐administered questionnaire was used as the data collection technique. Results indicate that US marketers are significantly different from Thai marketers based on the combination of professional and personal values.

Concepts of values-based leadership posit that school principals’ professional practice must be informed by values to ensure coherently purposeful activities. Contingency models stress the contextual dependency of professional practice and the need to match activities to local opportunities and constraints. The purpose of this paper is to reconcile both positions from an integrative perspective and to illustrate examples of “values-based contingency leadership” (Day et al., 2001).

Analyses draw on survey data from 56 German schools in order to relate professional values stated by the principals as well as organizational features of their schools to teacher ratings on leadership behaviour (n=910). Instead of scrutinizing singular variables in isolation, a typological approach serves to identify value profiles as well as organizational configurations. Analyses of variance are applied to examine the combined effects of both factors on leadership behaviour.

Interactional effects in the sample indicate that contextual influences are not homogenous across differing value profiles of principals who operate under equal conditions. Descriptive patterns of leadership behaviour within each organizational configuration reveal how principals accentuate leadership activities according to their value profile.

Due to the low statistical power of the small sample, findings are clearly exploratory in nature. However, replication and extension studies seem fruitful, as effect sizes of value-context interactions are consistent with theoretical assumptions and not artificially inflated by common-source variance.

This paper elaborates and exemplifies the moderating role of values in contextual influences on leadership behaviour. It also provides deeper insights into the content and structure of professional values advocated by school principals.