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1
Tohir Pohan, Hotman. "PERSEPSI MAHASISWA TENTANG NILAI-NILAI ETIKA DALAM PENYAJIAN PELAPORAN KEUANGAN PERUSAHAAN YANG BERTANGGUNG JAWAB." Media Ekonomi 20, no. 2 (November 3, 2017): 13. http://dx.doi.org/10.25105/me.v20i2.781.
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<p>The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.<br />Keywords: Perception, Ethical Values, Code of Ethic, Preparation and Presentation of Financial Statement.</p>
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Pohan, Hotman Tohir. "Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab." Media Riset Akuntansi, Auditing dan Informasi 12, no. 2 (August 20, 2012): 13. http://dx.doi.org/10.25105/mraai.v12i2.590.
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<span>The aim of this research to know the perception of students about ethics values in <span>professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.<br />Keywords: Perception, Ethical Values, Code of Ethic, Preparation and<br />Presentation of Financial Statement.<br /></span></span>
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BORRIE, GORDON. "Blowing the Whistle: Business Ethics and Accountability." Political Quarterly 67, no. 2 (April 1996): 141–50. http://dx.doi.org/10.1111/j.1467-923x.1996.tb01577.x.
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Cragg, Wesley. "Ethics and the Academy: Lessons from Business Ethics and the Private Sector." Canadian Journal of Higher Education 30, no. 3 (December 31, 2000): 127–56. http://dx.doi.org/10.47678/cjhe.v30i3.183372.
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Most academics recognize that universities, as institutions, have an obligation to account rigorously for financial expenditures. There is less agreement about teaching and research wherein issues of autonomy and academic freedom enter the debate. Yet here too, demands for accountability are being pressed on the academy. In recent years, the demand for accountability also has been directed with considerable force to the private sector with what appear, in a number of cases, to be dramatic effects. Equally dramatic has been the extent to which the public debate and the response of the private sector to public criticism have linked issues of accountability to ethics. Of particular interest is the idea that accountability is not just a managerial, organizational or political concept. It is also a moral concept, a concept, furthermore, that is central to understanding the status and legitimacy of the modern corporation. My purpose in this paper is to explore this insight and to develop its relevance for understanding and responding to the crisis which contemporary university systems are currently experiencing. I do so not with the idea of persuading the reader that universities should be understood to be, or managed as though they were, private sector corporations. To the contrary, close study of the sort I propose should help to identify important similarities, but also key differences. Both are central to understand- ing what accountability requires for the contemporary university.
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Goodpaster, Kenneth E. "Business Ethics and Stakeholder Analysis." Business Ethics Quarterly 1, no. 01 (January 1991): 53–73. http://dx.doi.org/10.1017/s1052150x00008782.
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Much has been written about stakeholder analysis as a process by which to introduce ethical values into management decision-making. This paper takes a critical look at the assumptions behind this idea, in an effort to understand better the meaning of ethical management decisions.A distinction is made between stakeholder analysis and stakeholder synthesis. The two most natural kinds of stakeholder synthesis are then defined and discussed: strategic and multi-fiduciary. Paradoxically, the former appears to yield business without ethics and the latter appears to yield ethics without business. The paper concludes by suggesting that a third approach to stakeholder thinking needs to be developed, one that avoids the paradox just mentioned and that clarifies for managers (and directors) the legitimate role of ethical considerations in decision-making.So we must think through what management should be accountable for; and how and through whom its accountability can be discharged. The stockholders’ interest, both short- and long-term, is one of the areas. But it is only one.Peter Drucker, 1988Harvard Business Review
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Goodpaster, Kenneth E. "Business Ethics and Stakeholder Analysis." Business Ethics Quarterly 1, no. 1 (January 1991): 53–73. http://dx.doi.org/10.2307/3857592.
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Much has been written about stakeholder analysis as a process by which to introduce ethical values into management decision-making. This paper takes a critical look at the assumptions behind this idea, in an effort to understand better the meaning of ethical management decisions.A distinction is made between stakeholder analysis and stakeholder synthesis. The two most natural kinds of stakeholder synthesis are then defined and discussed: strategic and multi-fiduciary. Paradoxically, the former appears to yield business without ethics and the latter appears to yield ethics without business. The paper concludes by suggesting that a third approach to stakeholder thinking needs to be developed, one that avoids the paradox just mentioned and that clarifies for managers (and directors) the legitimate role of ethical considerations in decision-making.So we must think through what management should be accountable for; and how and through whom its accountability can be discharged. The stockholders’ interest, both short- and long-term, is one of the areas. But it is only one.Peter Drucker, 1988Harvard Business Review
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Ells, Carolyn, and Chris MacDonald. "Implications of Organizational Ethics to Healthcare." Healthcare Management Forum 15, no. 3 (October 2002): 32–38. http://dx.doi.org/10.1016/s0840-4704(10)60593-5.
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Organizational ethics is an emerging field concerned with the study and practice of the ethical behaviour of organizations. For effective application to healthcare settings, we argue that organizational ethics requires attention to organizations' special characteristics combined with tools borrowed from the fields of business ethics and bioethics. We identify and discuss several implications of this burgeoning field to healthcare organizations, showing how organizational ethics can facilitate policy making, accountability, self-evaluation, and patient and business perspectives. In our conclusion, we suggest an action plan for healthcare organizations to help them respond appropriately to their ethical responsibilities.
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BRENKERT, George G. "Business Ethics and Human Rights: An Overview." Business and Human Rights Journal 1, no. 2 (April 7, 2016): 277–306. http://dx.doi.org/10.1017/bhj.2016.1.
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AbstractIn the last several decades a diverse movement has emerged that seeks to extend the accountability for human rights beyond governments and states, to businesses. Though the view that business has human rights responsibilities has attracted a great deal of positive attention, this view continues to face many reservations and unresolved questions.Business ethicists have responded in a twofold manner. First, they have tried to formulate the general terms or frameworks within which the discussion might best proceed. Second, they have sought to answer several questions that these different frameworks pose: A. What are human rights and how justify one’s defence of them?; B. Who is responsible for human rights? What justifies their extension to business?; and C. What are the general features of business’s human rights responsibilities? Are they mandatory or voluntary? How are the specific human rights responsibilities of business to be determined?Within the limited space of this article, this article seeks to critically examine where the discussion of these issues presently stands and what has been the contribution of business ethicists.
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Hoopes, James. "The Business Family as the Business Model of Our Time." International Journal of Family Business Practices 1, no. 1 (June 30, 2018): 60. http://dx.doi.org/10.33021/ijfbp.v1i1.646.
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<p>The information technology has reduced the cost of business transactions large managerial corporations are giving way to small family business firms. It is good change because family businesses could not only aim to sustain the family economically but also could aim nurturing children. The role of ethics in family business is has not been studied systematically. This paper has argued that family firms are more socially responsible that non-family firms because family firms are breeding ground for core family values. This paper also argues that business literature should lay emphasis on virtues and character based business in place of value and culture based business. To manage for organizational virtue and character is to treat ethics as an end in itself. To manage by values and characters is to treat ethics as means for some ulterior motive. If employees are told that they should be honest because it pays then profit may trump in case of a conflict. The combination of family virtues and business can make the family busines as moral model or moral leadership for all types of business in this era of high demands for accountability.</p>
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Hoopes, James. "The Business Family as the Business Model of Our Time." International Journal of Family Business Practices 1, no. 1 (June 30, 2018): 60. http://dx.doi.org/10.33021/ijfbp.v1i1.667.
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<p>The information technology has reduced the cost of business transactions large managerial corporations are giving way to small family business firms. It is good change because family businesses could not only aim to sustain the family economically but also could aim nurturing children. The role of ethics in family business is has not been studied systematically. This paper has argued that family firms are more socially responsible that non-family firms because family firms are breeding ground for core family values. This paper also argues that business literature should lay emphasis on virtues and character based business in place of value and culture based business. To manage for organizational virtue and character is to treat ethics as an end in itself. To manage by values and characters is to treat ethics as means for some ulterior motive. If employees are told that they should be honest because it pays then profit may trump in case of a conflict. The combination of family virtues and business can make the family busines as moral model or moral leadership for all types of business in this era of high demands for accountability.</p>
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Odongo, Nickson Hebert, and Daoping Wang. "Corporate responsibility, ethics and accountability." Social Responsibility Journal 14, no. 1 (March 5, 2018): 111–22. http://dx.doi.org/10.1108/srj-10-2016-0175.
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Purpose This study aims to ascertain the magnitude to which real corporate responsibility (CR), ethics and accountability practices exist in Kenyan corporations. Design/methodology/approach The insights of qualitative and quantitative approaches are investigated through descriptive and exploratory study carried out on 193 Kenyan companies in the corporate sector and 5 focus groups discussions comprising 9 members each. Findings The paper divulged that current practices on CR, ethics and accountability are relatively low, as only senior managers underwent training on ethics; accountability was broadly perceived as resources accounting instead of actual accountability; and responsibility is highly skewed toward senior management at the expense of stakeholders and society in which they thrive. Research limitations/implications The concept of sustainability has not been emphasized as a dimension of CR, ethics and accountability. Fresh opportunities of inquiry are extended considering this aspect. Practical implications This study affirms practices that have a positive effect on corporate stakeholders, communities and environment. Social implications This study strives to develop approaches of managing and controlling, ensuring that the welfare of stakeholders and society as a whole is uplifted and sustained. Originality/value The conception of CR, ethics and accountability practices signifies a theoretical innovation.
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Michael, Michael L. "Business Ethics: The Law of Rules." Business Ethics Quarterly 16, no. 4 (October 2006): 475–504. http://dx.doi.org/10.5840/beq200616445.
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Abstract:Despite the recent rash of corporate scandals and the resulting rush to address the problem by adding more laws and regulations, seemingly little attention has been paid to how the nature (not the substance) of rules may or may not affect ethical decision-making. Drawing on work in law, ethics, management, psychology, and other social sciences, this article explores how several characteristics of rules may interfere with the process of reaching and implementing ethical decisions. Such a relationship would have practical implications for regulatory policy and managers of organizations, and the article concludes by suggesting how regulations and corporate ethics programs should be able to improve the ethical culture of business and enhance the ethical decision-making skills of employees.One might suppose that where law is largely absent, behavior is pretty bad. Yet it turns out to be nearly the other way around. The two areas where law is arguably the largest presence in ordinary life—driving cars and paying taxes—are probably the two areas where there is the largest amount of self-conscious cheating.NASA’s culture of bureaucratic accountability emphasized chain of command, procedure, following the rules, and going by the book. While rules and procedures were essential for coordination, they had an unintended but negative effect. Allegiance to hierarchy and procedure had replaced deference to NASA engineers’ technical expertise.
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Houdek, Petr. "Is Behavioral Ethics Ready for Giving Business and Policy Advice?" Journal of Management Inquiry 28, no. 1 (June 13, 2017): 48–56. http://dx.doi.org/10.1177/1056492617712894.
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This essay is a critical perspective of the applicability of behavioral ethics in business and policy interventions. I summarize a series of proposed interventions to increase people’s honesty, inspired by ethical dissonance theory, such as increasing salience of moral norms, visibility, and self-engagement. Although I agree that behavioral ethics could offer simple, low-cost interventions with the potential of reducing unethical behavior (not only) in organizations, there are several risks and methodological limitations not sufficiently discussed. The interventions thus could eventually lead to weaker positive impacts or even long-term negative consequences. I suggest several alternative approaches to decrease dishonesty such as making the moral choice easier, implementing salient accountability, and removing dishonesty temptations and dishonest employees. The article concludes with a warning that unrealistic expectations may damage the credibility of behavioral ethics.
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Mel�, Dom�nec, and Josep M. Rosanas. "Ethics in Accounting and Accountability: Editorial Introduction." Journal of Business Ethics 57, no. 1 (March 2005): 1–3. http://dx.doi.org/10.1007/s10551-004-3809-2.
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Hartman, Laura P. "From Accountability to Action to Amplification: Addressing our own Laryngitis." Business Ethics Quarterly 13, no. 4 (October 2003): 563–72. http://dx.doi.org/10.5840/beq200313437.
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Abstract:The following address considers the relevance of business ethics education to our students. Is our concept of ethics one of practice and application? And, if so, are we accountable to our students, our institutions and ourselves, for the practical impact that we have or, conversely, that we do not have? Aren’t we responsible in part if one of our students ventures forth and does not act in an ethical manner? Though a positive response to this query may not be popular, what is the alternative? If we are not responsible for the impact (or lack thereof) that we have on our students, then what is our purpose? The discussion further explores the nature of this impact and the process by which we can amplify the results.
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Singh, Munindar P., Xibin Gao, Munindar P. Singh, and Pradeep Murukannaiah. "A Gray Box Conceptual Model for Accountability and Ethics in Business Contracts." IEEE Internet Computing 25, no. 4 (July 1, 2021): 13–19. http://dx.doi.org/10.1109/mic.2021.3083295.
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Cavanagh, Gerald F. "Political Counterbalance and Personal Values: Ethics and Responsibility in a Global Economy." Business Ethics Quarterly 10, no. 1 (January 2000): 43–51. http://dx.doi.org/10.2307/3857693.
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Abstract:The extraordinarily rapid growth of global communications, information technology, and investments have energized hundreds of millions of business people and opened up immense opportunities in most of the countries of the world. Yet this apparently inevitable global business growth also has parallel dangers for people. In two areas the weaknesses of the global economy are evident: (1) Global business and financial operations with little accountability for long-term human needs; and (2) Goals and values of business managers that are not sufficient for business or for life.
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Kurland, Nancy B. "The Defense Industry Initiative: Ethics, self-regulation, and accountability." Journal of Business Ethics 12, no. 2 (February 1993): 137–45. http://dx.doi.org/10.1007/bf00871933.
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Prakash Sethi, S. "Voluntary Codes of Conduct for Multinational Corporations." Business Ethics Quarterly 16, no. 2 (April 2006): 117. http://dx.doi.org/10.1017/s1052150x00012768.
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This issue of Business Ethics Quarterly offers a special forum incorporating a select group of papers that were presented at the First International Conference on “Voluntary Codes of Conduct for Multinational Corporations: Promises and Challenges,” held at the Zicklin School of Business, Baruch College, City University of New York, on May 12–15, 2004. The conference was organized by the International Center for Corporate Accountability (ICCA), Inc., and was co-sponsored by the Zicklin Center for Business Ethics Research of The Wharton School, University of Pennsylvania, and the World Bank’s World Bank Institute. Additional support was provided by a number of major corporations, academic institutions, and nongovernment organizations.
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Gilbert, Dirk Ulrich, Andreas Rasche, and Sandra Waddock. "Business Ethics Quarterly: Accountability In A Global Economy: The Emergence of International Accountability Standards to Advance Corporate Social Responsibility." Business Ethics Quarterly 18, no. 1 (January 2008): 148–50. http://dx.doi.org/10.1017/s1052150x00013038.
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Gilbert, Dirk Ulrich, Andreas Rasche, and Waddock Sandra. "Business Ethics Quarterly: Accountability in a Global Economy: The Emergence of International Accountability Standards to Advance Corporate Social Responsibility." Business Ethics Quarterly 18, no. 1 (January 2008): 290–92. http://dx.doi.org/10.1017/s1052150x00013075.
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Gilbert, Dirk Ulrich, Andreas Rasche, and Waddock Sandra. "Business Ethics Quarterly: Accountability in a Global Economy: The Emergence of International Accountability Standards to Advance Corporate Social Responsibility." Business Ethics Quarterly 18, no. 3 (July 2008): 440–42. http://dx.doi.org/10.1017/s1052150x00013117.
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Gilbert, Dirk Ulrich, Andreas Rasche, and Sandra Waddock. "Business Ethics Quarterly: Accountability in a Global Economy: The Emergence of International Accountability Standards to Advance Corporate Social Responsibility." Business Ethics Quarterly 18, no. 4 (October 2008): 590–92. http://dx.doi.org/10.1017/s1052150x00013154.
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Handoyo, Sofik. "RELEVANSI TATA KELOLA PUBLIK DAN ETIKA PERUSAHAAN." JAF- Journal of Accounting and Finance 3, no. 1 (October 10, 2019): 1. http://dx.doi.org/10.25124/jaf.v3i1.2166.
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This study aims to investigate the association of public governance and corporate ethics. Motive of the study was driven by numerous corporate scandals in various countries and practice of good governance both in private and public sector. The study was intended to reveal, whether the country that apply good practice of governance will also lead good practice of corporate ethics in that country. The study adopted exploratory research design which are public governance and corporate ethics proxied as two independent variables. Public governance was represented by attributes namely public accountability, control of corruption, effectiveness government, regulatory quality, rule of law, regulatory quality and political stability. The results show that all public governance attributes are positively and significantly associated with corporate ethics. Pearson correlation coefficient indicates that all attributes of public governance have strong correlation (Pearson correlation (r) > 0.6), except for public accountability attribute. The result implies that the practice of good governance in governmental sector have potential impact on how private sector running their business organizations.
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Sri Ujiana Putri. "Analisis Akuntabilitas Berbasis Sharia Enterprise Theory untuk Upaya Pengembangan Bisnis Rumah Jahit Akhwat di Makassar)." NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam 6, no. 2 (December 18, 2020): 187–203. http://dx.doi.org/10.36701/nukhbah.v6i2.242.
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This study aimed to determine the business management system implemented by the Rumah Jahit Akhwat (RJA) including the implementation and role of accountability based on Sharia Enterprise Theory (SET). This study used a qualitative method with a phenomenological approach. The subjects of this research are the owner, employees, and customers of RJA through direct observations, interviews, and documentation. The results of this study indicate that RJA manages its business based on Islamic values such as the application of employee SOPs which are full of Islamic values, contracts in muamalah, and ethics in doing business. SET-based accountability can also be seen in the RJA business such as giving donations to dakwah institutions, conducting social assistance for the poor, and gifts to orphans. This research was conducted at RJA Antang in May 2020.
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Moore, Geoff. "Ethics: leadership and accountability: reflections on the Cambridge EBEN conference." Business Ethics: A European Review 10, no. 2 (April 2001): 183–85. http://dx.doi.org/10.1111/1467-8608.00229.
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Maramura, Tafadzwa Clementine, and Elvin Shava. "Ethics and accountability in municipal supply chain management in Zimbabwe." International Journal of Management Practice 14, no. 5 (2021): 621. http://dx.doi.org/10.1504/ijmp.2021.117287.
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Maramura, Tafadzwa Clementine, and Elvin Shava. "Ethics and accountability in municipal supply chain management in Zimbabwe." International Journal of Management Practice 14, no. 5 (2021): 621. http://dx.doi.org/10.1504/ijmp.2021.10038972.
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Ofurum, Ugonna Augustina, and Justin Mgbechi Odinioha Gabriel. "Multidimensional Ethical Dilemmas of Contemporary Organizations: A Literature Review." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 5, no. 3 (2019): 7–18. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.53.2001.
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This paper reviewed the literature on ethics, ethical theories, ethical principles; as well as the implications of unethical practices in organizations. The study revealed that unethical business practices have devastating consequences on organizations; since they result in poor corporate image, financial losses; market failures and sometimes complete corporate collapse. It was further observed that corruption, bad leadership, poor corporate governance, conflict of interest, lack of accountability, inadequate CSR, abusive and intimating behaviors among others are common in most organizations. The paper concludes that it is beneficial and in the enlightened self -interest of organizations to adopt good ethical practices. The paper also recommends that managers’ should ensure that ethical standards are crafted in their business philosophy and strategic intents in order to build and maintain a good corporate image.
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Dorasamy, Nirmala, and Rishi Balkaran. "Inclusivity for ethical public sector governance in South Africa." Corporate Ownership and Control 9, no. 2 (2012): 376–82. http://dx.doi.org/10.22495/cocv9i2c3art7.
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Public sector organisations have moral obligations to a diverse range of stakeholders. The governance of ethics as an integral part of sound governance in the public sector. This necessitates the application of principles of accountability, responsibility, fairness and transparency inclusively to all stakeholders. The South African Constitution of 1996 identifies these core principles as underpinning sound public sector management in a democratic dispensation. The landscape of public sector governance constitutes various control measures to ensure that the interest of all stakeholders is acknowledged. This article focuses on the contribution of inclusive ethics to sound ethical governance in the public sector. While there is no universally accepted best practice of corporate governance, the governance of inclusive ethics in new democratised states like South Africa is vital which embodies a complex system in which individuals, public sector departments and societal characteristics dynamically interact and converge or diverge.
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R. Rizk, Riham. "Islamic environmental ethics." Journal of Islamic Accounting and Business Research 5, no. 2 (September 2, 2014): 194–204. http://dx.doi.org/10.1108/jiabr-09-2012-0060.
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Purpose – This paper aims to elaborate and discuss key Islamic principles of relevance to environmental ethics and sustainability agendas and reflect on implications for the operations of Islamic financial institutions (IFIs). Design/methodology/approach – An exploration of the tenets of environmental sustainability enshrined in Islamic Shariah through a review of key Islamic texts and relevant prior literature. Findings – The Islamic approach to the environment is holistic and unequivocal. Qur’anic verses describing nature and natural phenomena outnumber verses dealing with commandments and sacraments. Centrality of the environment in the Shari’ah and the Islamic injunction to command right and forbid wrong are suggestive of an affirmative sustainability agenda for IFIs. Practical implications – Implications and opportunities for corporate managers, environmental movements and policy makers. Originality/value – By encouraging Muslim engagement in Ijtihad, this work contributes to conceptual development within Islam. It will also be of value to accountability and ecology researchers seeking a better understanding of ecological practices and the internal histories of religions.
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Xiao, Huilin, Yanling Wang, Weifeng Li, and Zhenzhong Ma. "Intellectual structure of research in business ethics." Nankai Business Review International 8, no. 1 (March 6, 2017): 100–120. http://dx.doi.org/10.1108/nbri-10-2016-0035.
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Purpose The study aims to map the intellectual structure of business ethics studies by analyzing 17,246 citations of 225 papers published in Business Ethics Quarterly (BEQ) in the year between 2005 and 2014. Specifically, the purpose of the study is to describe the current state of BEQ, identify the most influential journals and works, identify the key themes of business ethics studies during 2005-2014 and, at the same time, report the changes in themes by making a comparison between two time periods – 2005-2009 and 2010-2014. Design/methodology/approach First, the study presents the information of the authors, institutions and countries that contribute to BEQ with a statistical analysis. Second, the study identifies the most cited journals and works in BEQ during 2005-2014 with a citation analysis. Third, the study identifies the key research themes in business ethics studies with a co-citation analysis. With the help of factor and social network analysis (NA), the study groups the research themes and maps their links. Findings First, the statistical results show that many well-known researchers from famous US institutions publishing in BEQ. Second, the citation analysis results show that quite a few journals become mature gradually in business ethics domain. Besides, most of the influential works are normative and theoretical. Third, the co-citation results indicate that “stakeholder management” and “corporate social responsibility” (CSR) are two main themes in business ethics studies in the past decade. Specifically, “stakeholder management” attracts the most research interests in both two sub-time periods. In addition, compared with the pure studies on CSR during 2005-2009, increasing researchers are keen on the theme of “political CSR under globalization” in the second five years. Meanwhile, other focus like “society, state and business ethics” earns a certain degree of attention in the time window 2005-2009. And “accountability in MNCs” and “political philosophy” are the new concerns in the year between 2010 and 2014. Originality/value The study confirms BEQ’s leadership role in business ethics domain. And, it further proves that business ethics has evolved as an independent discipline. It also helps the researchers to have a concise knowledge of the main contents and key points of business ethics research. Methodologically, co-citation analysis combined with factor and NA provides clear results and visualized figures which can be understood easily by the researchers and practitioners.
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Kılıç, Merve, Ali Uyar, and Cemil Kuzey. "The impact of institutional ethics and accountability on voluntary assurance for integrated reporting." Journal of Applied Accounting Research 21, no. 1 (December 18, 2019): 1–18. http://dx.doi.org/10.1108/jaar-04-2019-0064.
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Purpose The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach This study used an international sample of 192 companies that have registered in the International Integrated Reporting Council’s (IIRC) early examples database and that published integrated reports during the years 2011–2016. Binary logistic regression as well as Instrumental Variables (IV) regression with Probit and GMM estimators were employed to test the proposed hypotheses. Findings The results confirm that assurance of integrated reports serves as a response to the absence or incompetence of formal and informal institutions that facilitate private contracting. Specifically, the authors found that firms tend to assure their integrated reports in business environments that are characterized by weaker ethical behaviors, less effective boards, poorer auditing and reporting standards, and insufficient protection of the rights of minority shareholders by the legal system. Research limitations/implications This study responds to the research calls upon integrated reporting assurance by investigating the underlying drivers of and motives for voluntary assurance on integrated reports. Practical implications The findings provide practical implications for firms, regulators and assurance firms. Firms can utilize the results of the study in determining their corporate policies and strategies regarding whether to undertake assurance on integrated reports. Regulators can also consider the results in shaping and improving the institutional ethical and accountability environment of their countries. Further, assurance firms can use these results to help position themselves and guide their market entry decisions. Originality/value This study adds to the understanding of institutional factors that impact the assurance of integrated reports which has been rarely examined by prior research. In particular, this is one of the few attempts to examine the link between institutional ethics and accountability environment and the voluntary assurance demand in an international context.
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Quinn, Regina Ammicht. "Artificial intelligence and the role of ethics." Statistical Journal of the IAOS 37, no. 1 (March 22, 2021): 75–77. http://dx.doi.org/10.3233/sji-210791.
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An ethical approach to AI does not function as bicycle brake on an intercontinental airplane. Ethics does not put insufficient brakes on progress. It does, however, asks how principles and values that are important for a democratic society can be translated into a digital democratic society. Beyond discussions of transparency, accountability, explainability, fairness and trustworthiness, this text focusses on two major issues: representation gaps – where minorities and a majority (women) are under- or misrepresented in data; and data silhouettes – where the body, the self and human life seems to be deciphered by data alone. Ethical reasoning thus insists that the non-quantifiable areas of human life are as important as any quantifiable aspects. An extensive quantification of the social, the political and the individual person must be continuously examined for its effects. Good regulation is not an obstacle to research and business, but that is necessary to create trust in AI systems.
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Doig, Alan, and John Wilson. "Ethics, Integrity, Compliance and Accountability in Contemporary UK Government-Business Relations - Till Death Do Us Part." Australian Journal of Public Administration 58, no. 4 (December 1999): 26–31. http://dx.doi.org/10.1111/1467-8500.00124.
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Soltani, Bahram, and Christian Maupetit. "Importance of core values of ethics, integrity and accountability in the European corporate governance codes." Journal of Management & Governance 19, no. 2 (May 10, 2013): 259–84. http://dx.doi.org/10.1007/s10997-013-9259-4.
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Desta, Yemane. "Manifestations and Causes of Civil Service Corruption in the of Developing Countries." Journal of Public Administration and Governance 9, no. 3 (July 29, 2019): 23. http://dx.doi.org/10.5296/jpag.v9i3.14930.
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This article examines the manifestations and causes of corrupt practices in the civil service of developing countries based on review of theoretical and empirical literature regarding corruption and development. Among the corrupt practices identified are: bribery, embezzlement, fraud, extortion, abuse of power, conflict of interest, insider trading/abuse of privileged information, favoritism, collusion with business interests, procurement contract/bid rigging and influence peddling This article also has identified the main underlying causes of corruption in the civil service of developing countries to be politicization of the civil service, poor pay, lack of accountability/transparency in public organizations, weak enforcements mechanisms, lack of merit-based career advancement, and excessive/ opaque regulations. The findings reported this article reveal that ethical violations in the civil service and overall corruption levels in politics, economy, and society are very high, with the negative outcome of hampering economic growth, sabotaging social justice and contributing to political instability in the context of developing countries. Keywords: accountability, civil service, corruption, corruption perception index, developing countries, development, ethics, transparency
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Maheshwari, Sunil Kumar, and M. P. Ganesh. "Ethics in Organizations: The Case of Tata Steel." Vikalpa: The Journal for Decision Makers 31, no. 2 (April 2006): 75–88. http://dx.doi.org/10.1177/0256090920060205.
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The concern for ethical decision-making among the regulators, social groups, and managers has substantially increased in recent years following the failure of some of the prominent business organizations owing to strong social condemnation of some of their business practices. This paper reviews the literature to address this concern by examining and discussing significant issues of ethical decision-making in organizations. Literature shows that the research to examine the linkage of ethical decision-making with other organizational construct is inadequate. This paper tries to fill this gap by developing a comprehensive framework of organizational ethical decision-making and behaviour of individuals in organizations. The framework identifies three groups of variables: a) moral intensity, b) intrinsic factors, c) extrinsic factors. Further, it is used to analyse the implementation of code of conduct at Tata Steel. Ethical problems are problems of choice owing to the conflicting nature of values. They occur when the individual values and the social norms conflict with each other. Often, due to conflicting interests of different stakeholders, managers in organizations face the dilemma of identifying the righteous decision as perceived by these stakeholders. Hence, it is important to guide managers � by articulating and communicating unambiguously — regarding what is right and what is not. Intense socialization will be required at different levels to imbibe organizational values and ethical practices. The socialization that leads to willing adoption of practices is likely to lead to better implementation of ethical practices. The scope of socialization could be extended to include the family members of employees to develop a sense of pride among them for being ethical. Organizations would need to undertake the following initiatives which would be useful for implementation of ethical practices: Enhance perceived self-efficacy among the employees. This study shows that people with high self-efficacy are more open to ethical choices in their decision-making. Initiate reward and incentive mechanisms, suitable monitoring system, and accountability mechanisms. Internal competition-driven performance management practices induce violation of ethical norms in organizations. Hence, organizations with such practices would need extra effort in socialization, training, and monitoring to ensure ethical decision-making. Develop different mechanisms for avoidance of violation of code of ethics. For adequate monitoring, ethic supervisors should ideally report to an independent unit in the organization, preferably at a higher level. Hence, the reporting relationships may need alteration for implementation of ethical practices. The study also suggests that leadership at different levels of the organization will have to display strong commitment to ethics through communication and adoption of role model stature.
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Hollander, Edwin P. "Ethical Challenges in the Leader-Follower Relationship." Business Ethics Quarterly 5, no. 1 (January 1995): 55–65. http://dx.doi.org/10.2307/3857272.
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Abstract:Leadership and followership are unified in an interdependent relationship exemplified by the idea of teamwork. Ethical concerns are among the valuational elements essential to developing loyalty and trust in this relationship. However, because of their need to maintain power and distance, self-serving leaders may become detached from how their actions are perceived and reacted to by followers. This pattern can be especially damaging to teamwork when leaders continue to receive disprortionate rewards despite their poor performance, especially when coupled with organizational downsizing and layoffs. Implications are drawn regarding the ethics of equity, responsibility, and accountability in the exercise of authority and power.
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Dunn, Paul, and Barbara Sainty. "Professionalism in accounting: a five-factor model of ethical decision-making." Social Responsibility Journal 16, no. 2 (January 11, 2019): 255–69. http://dx.doi.org/10.1108/srj-11-2017-0240.
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Purpose The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession. Design/methodology/approach This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity. Findings This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants. Research limitations/implications The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics. Originality/value This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.
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Lavine, Marc H., and Christopher J. Roussin. "From Idea to Action." Journal of Management Education 36, no. 3 (January 3, 2012): 428–55. http://dx.doi.org/10.1177/1052562911428602.
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The authors describe a semester-long action-learning project where undergraduate or graduate management students learn about ethics, responsibility, and organizational behavior by examining the policy of their college or university that addresses academic integrity. Working in teams, students adopt a stakeholder management approach as they make recommendations for improvements to their school’s academic integrity policy, its dissemination and enforcement. The authors detail their efforts facilitating this project at three universities. As students examine how an ethical conduct policy informs and is informed by individual and organizational behaviors, they come to more deeply understand the social processes through which all manner of responsibility-promoting outcomes are enacted. The approach to learning described in this project promotes students’ internalization of ethical principles and accountability for responsible behavior that is consonant with the core aims and principles of responsible management education.
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Pianezzi, Daniela, and Lino Cinquini. "Assessing the validity of accounting for human rights." Qualitative Research in Accounting & Management 13, no. 3 (August 1, 2016): 370–91. http://dx.doi.org/10.1108/qram-09-2015-0084.
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Purpose This paper aims to focus on accounting for human rights. It explores the validity of conflicting theoretical perspectives on accounting and their ability to reduce the gap between accounting and accountability for human rights. Design/methodology/approach This study relies on the notion of topos to develop a pragmatic constructivist perspective on conventional accounting and social accounting with respect to human rights. Applying pragmatic constructivism permits a better understanding and assessment of the ethics underpinning the conventional and social accounting approaches. Findings The ethics underpinning the topos of conventional accounting offer a reductive explanation of the agency of organizational actors, so inhibiting moral and social responsibility. Furthermore, the calculative logic that dominates this topos promotes a monovocal form of communication (to shareholders) and translates values per se into instrumental values. By contrast, the social accounting topos sheds new light on the role that accounting may play in detecting human rights violations, by focusing more on communication and social values. However, for this topos to be valid, alternative management practices that go beyond voluntary social reporting need to be further developed. Originality/value Human rights accountability is an urgent challenge for companies in today’s society. However, scholars have largely disregarded the role of accounting in the process of holding companies accountable for human rights violations. By questioning the relationship between accounting and human rights, this paper takes a first step towards resolving this issue.
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Swisher, Laura Lee, and Peggy Hiller. "The Revised APTA Code of Ethics for the Physical Therapist and Standards of Ethical Conduct for the Physical Therapist Assistant: Theory, Purpose, Process, and Significance." Physical Therapy 90, no. 5 (May 1, 2010): 803–24. http://dx.doi.org/10.2522/ptj.20090373.
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IntroductionIn June 2009, the House of Delegates (HOD) of the American Physical Therapy Association (APTA) passed a major revision of the APTA Code of Ethics for physical therapists and the Standards of Ethical Conduct for the Physical Therapist Assistant. The revised documents will be effective July 1, 2010.PurposeThe purposes of this article are: (1) to provide a historical, professional, and theoretical context for this important revision; (2) to describe the 4-year revision process; (3) to examine major features of the documents; and (4) to discuss the significance of the revisions from the perspective of the maturation of physical therapy as a doctoring profession.Process of RevisionThe process for revision is delineated within the context of history and the Bylaws of APTA.Format, Structure, and Content of Revised Core Ethics DocumentsThe revised documents represent a significant change in format, level of detail, and scope of application. Previous APTA Codes of Ethics and Standards of Ethical Conduct for the Physical Therapist Assistant have delineated very broad general principles, with specific obligations spelled out in the Ethics and Judicial Committee's Guide for Professional Conduct and Guide for Conduct of the Physical Therapist Assistant. In contrast to the current documents, the revised documents address all 5 roles of the physical therapist, delineate ethical obligations in organizational and business contexts, and align with the tenets of Vision 2020.SignificanceThe significance of this revision is discussed within historical parameters, the implications for physical therapists and physical therapist assistants, the maturation of the profession, societal accountability and moral community, potential regulatory implications, and the inclusive and deliberative process of moral dialogue by which changes were developed, revised, and approved.
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Oladinrin, Olugbenga Timo, and Christabel Man-Fong Ho. "Embeddedness of codes of ethics in construction organizations." Engineering, Construction and Architectural Management 23, no. 1 (January 18, 2016): 75–91. http://dx.doi.org/10.1108/ecam-05-2014-0063.
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Purpose – The existence of codes of ethics in most organizations does not seem to have reduced unethical behaviour especially in the construction organizations due to lack of effective ethics management such as embeddedness of ethical codes. The purpose of this paper is to bridge the current knowledge gap by highlighting the principal factors determining the embeddedness of codes of ethics in construction organizations. Design/methodology/approach – Questionnaires detailing 30 factors determining ethical code embeddedness were sent to professionals in construction organizations in Hong Kong. In total, 160 valid responses were analysed by mean score and exploratory factor analysis. Findings – Based on the mean score, “protecting anyone who exposes alleged wrongdoing”, “managers acting as role models” and “giving code standards with explanation to new employees” are the three factors that ranked highest. From the results of factor analysis, six factors were extracted, including; process of code internalization, identification and remover of barriers, process of enacting value, process of accountability, process of coding and process of monitoring. These are processes that enable proper integration of codes of ethics within construction organization. Research limitations/implications – While this study has provided useful information regarding ethical codes, the limitation is inherent in the population of the study in that, percentage representation of construction organizations in Hong Kong could not be presented. This was due to the sensitivity of ethics as perceived by construction practitioners. The authors, at the initial stage, sent invitation letters to several organizations inviting them to participate in the research but they all declined. Therefore, the data collection approach discussed earlier was adopted and the questionnaire was made strictly anonymous which made it difficult to classify organizations that are represented. Nevertheless, it is hoped that this paper will engineer a change in research direction and open up new discussion channels. Originality/value – The results presented in this study provide sufficient evidence and useful pointers to clarify some misconceptions about factors determining code embeddedness. These findings help to clarify what the high-prioritized factors are, and could also be used as an assessment tool to evaluate performance of an organization regarding codes of ethics and thus help to identify areas requiring improvement.
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Smith, Robert W. "A Conceptual Model for Benchmarking Performance in Public Sector Ethics Programs: The Missing Link in Government Accountability?" International Journal of Public Administration 30, no. 12-14 (November 9, 2007): 1621–40. http://dx.doi.org/10.1080/01900690701527217.
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Winstead, Jack L., Milorad M. Novicevic, John H. Humphreys, and Ifeoluwa Tobi Popoola. "When the moral tail wags the entrepreneurial dog: the historic case of Trumpet Records." Journal of Management History 22, no. 1 (January 11, 2016): 2–23. http://dx.doi.org/10.1108/jmh-03-2015-0018.
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Purpose – The purpose of this paper is to explore the congruencies and incongruences between the moral and entrepreneurial accountabilities of Lillian McMurry to provide insights for entrepreneurs and entrepreneurship. Ms McMurry was the entrepreneurial force behind the founding of Trumpet Records, a unique, Mississippi Delta Blues record label in the 1950s. Design/methodology/approach – The examination of this historical case study is grounded in the theoretical examination of the tensions between Lillian McMurry’s felt moral and entrepreneurial accountabilities. Using an analytical archival historical method, a narrative explanation of how these tensions influenced the success and, ultimately, the failure of Trumpet Records are developed. Findings – The accounting records highlighted a number of issues hampering the commercial profitability of Trumpet Records. Moreover, the archival and documentary sources examined also proved revealing as to conflicts between Ms McMurry’s personal character and mercantile determination as an entrepreneur. Research limitations/implications – The approach of using analytically structured historical narrative as a research strategy is but one method of explaining the tensions between the moral and entrepreneurial accountabilities of Lillian McMurry. Practical implications – The proponents of virtue ethics suggest that this Aristotelian personal character perspective is more fundamental than traditional, act-oriented consequentialist teleological and deontological ethical decision-making approaches. A perspective of moral accountability exceeding the norm of the obstructionist stance is required to maintain a sound balance between entrepreneurial accountability and moral accountability. Originality/value – This paper adopts a mercantile perspective, using the accounting and related business records of Trumpet Records, to examine the leadership characteristics of Lillian McMurry. Practical lessons learned for entrepreneurs facing the moral dilemma of competing accountabilities and advance questions to spur future research in this area are drawn.
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Carvalhal da Silva, Andre, and Flavia Mourao Graminho. "Campaign finance and corporate governance: The case of Brazil." Corporate Ownership and Control 3, no. 2 (2006): 125–36. http://dx.doi.org/10.22495/cocv3i2p13.
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Corporate governance mechanisms, such as transparency, accounting standards, responsibility, accountability, fairness, business ethics, efficient shareholder controls, and ownership rights are key tools in combating corruption. This paper investigates on a firm-level basis the relation between corporate governance practices and campaign finance in Brazil. We interpret campaign finance as a proxy for political influence by interest groups. Our results indicate that family-owned firms contribute significantly more for political campaigns, both in terms of proportion of firms and total amount spent to finance the candidates. Higher concentration of capital and the separation of ownership and control are positively related to campaign donations, while better corporate governance is negatively related to political contributions.
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Hassan, Aminu, and Reza Kouhy. "From environmentalism to corporate environmental accountability in the Nigerian petroleum industry." International Journal of Energy Sector Management 9, no. 2 (June 1, 2015): 204–26. http://dx.doi.org/10.1108/ijesm-05-2014-0008.
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Purpose – The purpose of this paper is to explore firm–stakeholder environmental accountability relationship in the Nigerian oil and gas industry. Design/methodology/approach – The paper develops, from the interdisciplinary literature, a normative framework that links the dominant environmentalism paradigm to the business-firm-causality environmental philosophy. The link is underpinned by the theory of stakeholder identification and salience to enable the identification and evaluation of the importance placed on each environmental stakeholder group by oil and gas companies in the Nigerian oil and gas sector. Findings – This paper submits that three factors, originating from how these companies identify and classify green stakeholders, lead to little and unimpressive efforts to effectively discharge environmental accountability. These factors include weak, legal powers of regulatory environmental stakeholders; non-recognition of the host communities as powerful environmental stakeholders; and non-recognition of the Nigerian public as legitimate environmental stakeholders. Social implications – Underestimating the importance of some key, environmental stakeholders and the weak powers of regulatory environmental stakeholders leads to limited commitments to environmental accountability by oil and gas companies operating in Nigeria. Inevitably, this results in persistent conflict, violence, destruction of the oil companies’ properties and other various forms of unrest common in the Niger Delta. Originality/value – The paper develops a unique normative framework from the relevant literature in environmental ethics, environmental management and environmental accounting that are used to evaluate firms-stakeholder environmental accountability relationship.
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Nuhu, Mohammed, Halilu Bello Rogo, and Mohammed Umar Danladi. "Investigating the Influence of Shareholder Mechanisms on the Perceived Performance of Listed Firms in Nigeria." Review of Economics and Development Studies 4, no. 1 (June 1, 2018): 79–89. http://dx.doi.org/10.26710/reads.v4i1.283.
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The current debate on the issues of shareholder rights to firm performance has grown as a topic of research both in the developed and emerging economy. There is serious concern regarding the effectiveness of the board transparency and accountability, company image and the rights of the shareholders in recent times. This paper investigated the influence of shareholders mechanisms on the perceived performance of listed firms in Nigeria. The study is guided byagency theory and supported by the stewardship theory. The questionnaire was used as an instrument for data collection. 247 questionnaires were administered with 117 duly completed and returned. Hence, the number of completed valid questionnairesis 114. However, data were analysed using Partial Least Square Structural Equation Modeling (PLS-SEM). Empirical findings showed that board transparency/accountability and shareholder right were significantly and positively related to perceived firm performance. Whilethe company image did not show any significant link to perceived firm performance.Hence, based on the researches knowledge, this is the first of its kind to adopt primary data to investigate the influence of shareholders’ rights mechanisms on the perceived performance of listed firms in Nigeria. Therefore, the findings of this study,provide researchers, policymakers, firms, stakeholders, and the agencies of the government with a better picture of the transparency and accountability and the right of the shareholder. The study recommends that listed firms in Nigeria should adhere to professional ethics and best business practices such as financial prudence and accountability to their board of directors.
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Lauesen, Linne Marie. "CSR maturity and motivation in the water sector." Social Responsibility Journal 12, no. 3 (August 1, 2016): 506–22. http://dx.doi.org/10.1108/srj-05-2015-0063.
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Purpose This paper aims to examine the literature of CSR motivation and presents research results from a case study of the water sector (water companies from Denmark, the UK, the USA and South Africa) and its motivation for and maturity in its CSR work. Design/methodology/approach The methodology used in this paper is first a literature review followed by research done with ethnographic methods such as participant observations, interviews and document analysis. Findings Based on a literature review and research in water companies’ motivation and maturity based on Crowther (2006) and Crowther and Reis’ (2011) CSR maturity typology, the paper suggests an extension of this into a CSR Maturity Framework by adding profit-making, legitimacy and business ethics as clusters of motives for businesses to engage in CSR work. The concrete findings of the water sector suggest it as semi-mature according to the proposed CSR Maturity Framework, because it has only reached the level of CSR reporting, but neither suggests definitions of sustainability nor shows any particularly good transparency and accountability yet. Research limitations/implications The research is limited to water companies in four regions – Denmark, the UK, the USA and South Africa – which means that such companies in other regions may differ from the findings in this paper. However, these companies are especially chosen according to their similarities, which means that it is not the point of the paper to cover all water companies in the world, but to retrieve findings from a specifically chosen type of water companies that share a specifically institutional setup. Originality/value The originality and value of the paper is based on the findings of the research in motivation and maturity in the cases of water companies, which have been used to elaborate on an existing CSR framework – the CSR maturity typology suggested by Crowther (2006) and Crowther and Reis (2011) into a CSR Maturity Framework incorporating businesses’ motives of profit-making, legitimacy and business ethics. The CSR Maturity Framework will be applicable for analyzing the CSR maturity for any business sector, and it adds value for businesses in its clarifying and suggesting themes that business sectors need to elaborate.