Articles de revues : « Ethical compliance »

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Buzo, Carina. « Ethical Approaches to Compliance ». Journal of College and Character 18, n^o 3 (3 juillet 2017) : 215–20. http://dx.doi.org/10.1080/2194587x.2017.1338584.

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Henderson, B. Charlene, et Steven E. Kaplan. « An Examination of the Role of Ethics in Tax Compliance Decisions ». Journal of the American Taxation Association 27, n^o 1 (1 mars 2005) : 39–72. http://dx.doi.org/10.2308/jata.2005.27.1.39.

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The relationship between ethical beliefs and tax compliance is well documented, but extant research has not explored the relationships among general ethical beliefs, contextual ethical beliefs, and tax compliance behavior. In this study we propose a model that is intended to clarify the mechanisms through which ethical beliefs impact tax compliance. In the model, contextual ethical beliefs represent the mechanism through which individuals' general ethical beliefs impact tax compliance behavior. The model is tested using participants' ethical orientations as measures of their general ethical beliefs and using participants' ethical evaluations of others' tax compliance decisions as measures of their contextual ethical beliefs. Tax compliance behavior is inferred from participants' estimates of the likelihood that they would evade. Overall, the findings from our study support the proposed model. Ethical orientations are directly related to ethical evaluations; ethical evaluations directly predict tax compliance behavior; and finally, ethical orientations are indirectly related to tax compliance behavior. That is, ethical orientations influence tax compliance behavior, but only through their influence on ethical evaluations. We believe that the proposed model provides an important contribution by providing a framework that outlines the routes through which ethical beliefs impact tax compliance.

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Hodge, David R. « Religious Discrimination and Ethical Compliance ». Journal of Religion & ; Spirituality in Social Work : Social Thought 26, n^o 2 (12 juin 2007) : 91–113. http://dx.doi.org/10.1300/j377v26n02_05.

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Skalska, A. « What components should an ethics and compliance program consist of to help organizations remain ethical and compliant in times of crisis and beyond ? » Entrepreneur’s Guide 13, n^o 4 (23 novembre 2020) : 229–46. http://dx.doi.org/10.24182/2073-9885-2020-13-4-229-246.

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Organizations currently face many challenges due to the COVID–19 pandemic. In similar times of crisis, it is of the utmost importance for organizations to remain ethical and compliant with the law as well as with the temporary measures imposed on them by States. Ethics and compliance programs help organizations behave ethically and in compliance with all rules in a structured and comprehensive way. The paper analyzes selected models of an ethics and/or compliance program with the aim to find out what components an ethics and compliance program should contain in order to be effective in ensuring ethical and compliant behavior of an organization at all times including unexpected crises.

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Houghton, Susan, et Mark Simon. « Ethical compliance behavior in small and young firms : The role of employee identification with the firm ». New England Journal of Entrepreneurship 12, n^o 2 (1 mars 2009) : 15–25. http://dx.doi.org/10.1108/neje-12-02-2009-b002.

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We explored whether employees in smaller, younger firms would be more ethically compromised, and whether employee identification moderates this relationship.We collected survey data from 154 working professionals enrolled in an MBA program in the southeastern United States. We found that employees of smaller, younger firms selected more compromised ethical choices than employees of larger, older firms. Contrary to our expectations, employee identification had no effect in smaller, younger, firms, yet in larger, older firms, identification actually reduced ethical compliance, suggesting that there is not a simple relationship between identification and ethical compliance.

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Temitayo Oluwaseun Jejeniwa, Noluthando Zamanjomane Mhlongo et Titilola Olaide Jejeniwa. « THE ROLE OF ETHICAL PRACTICES IN ACCOUNTING : A REVIEW OF CORPORATE GOVERNANCE AND COMPLIANCE TRENDS ». Finance & ; Accounting Research Journal 6, n^o 4 (25 avril 2024) : 707–20. http://dx.doi.org/10.51594/farj.v6i4.1070.

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This comprehensive review delves into the pivotal role of ethical practices in accounting, specifically focusing on corporate governance and compliance trends. Ethical considerations in accounting are not merely regulatory checkboxes but constitute the moral compass guiding financial professionals towards transparency, integrity, and accountability. The review provides a glimpse into the core themes explored in this review. The contemporary business landscape is marked by increased scrutiny of ethical practices within accounting frameworks. This review navigates the intricate interplay between ethical considerations, corporate governance structures, and compliance trends that collectively shape the ethical fabric of financial reporting. Examining corporate governance practices reveals their intrinsic link to ethical conduct in accounting. Effective governance structures serve as bulwarks against financial improprieties, fostering a culture of responsibility and ethical decision-making. The review scrutinizes evolving corporate governance models, their impact on financial transparency, and the role they play in mitigating risks associated with unethical accounting practices. Compliance trends, both globally and regionally, are explored to understand the ever-evolving regulatory landscape. Stringent compliance requirements act as safeguards, ensuring adherence to ethical standards. This review investigates how organizations navigate the complex web of regulatory frameworks, emphasizing the importance of proactive compliance measures in upholding ethical standards and fortifying the trust of stakeholders. Ethical considerations are not confined to regulatory frameworks; they permeate the organizational ethos, influencing decision-making at every level. The review delves into case studies and real-world examples to illustrate the tangible consequences of ethical lapses, emphasizing the need for a robust ethical foundation in accounting practices. In conclusion, the review underscores the indispensable role of ethical practices in accounting, illuminating the symbiotic relationship between corporate governance, compliance trends, and ethical conduct. As businesses navigate an era of increased accountability, understanding and embracing ethical imperatives in accounting emerge not only as legal mandates but as essential components for sustaining trust, fostering transparency, and fortifying the integrity of financial reporting practices. Keywords: Ethical Practices, Accounting, Corporate, Governance, Compliance.

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Burdon, Wendy Mason, et Jackie Harvey. « A plea for adoption of ethical compliance ». Journal of Financial Crime 23, n^o 1 (31 décembre 2015) : 187–200. http://dx.doi.org/10.1108/jfc-11-2014-0049.

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Purpose – This paper aims to discuss the evolution of regulation and compliance in the past 20 years, to the current state of affairs. Despite earlier calls for ethical compliance within financial institutions, there remains scope for improvement within practice (as evidenced by on-going regulatory issues in the banking sector). Design/methodology/approach – Pre-crisis academic models of regulation and compliance are reviewed for evidence of use in practice. Some preliminary inductive research evidence is presented, following data collection via interviews with individuals impacted by compliance in financial service organisations. The interview data, facilitated by repertory grid, provide a post-crisis assessment of the issues faced by practitioners to comply with a new regulation. Findings – An over-reliance on group think and consulting services in compliance approach is potentially holding back progress in compliance service. Due to the limited recent empirical data offered in the literature, we believe further research into this area should be undertaken. Originality/value – This piece of research will provoke reflection on current practice vs existing academic theories, and seeks to identify whether alternative models are viable for the future of compliance approaches within practice.

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Nalukenge, Irene, Stephen Korutaro Nkundabanyanga et Joseph Mpeera Ntayi. « Corporate governance, ethics, internal controls and compliance with IFRS ». Journal of Financial Reporting and Accounting 16, n^o 4 (3 décembre 2018) : 764–86. http://dx.doi.org/10.1108/jfra-08-2017-0064.

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PurposeThe purpose of this paper is to establish the relationship between corporate governance, ethical culture, Internal Controls over Financial Reporting (ICFR) and compliance with International Financial Reporting Standards (IFRS) by microfinance institutions (MFIs).Design/methodology/approachThis is a cross-sectional survey based on a sample of 85 MFIs in Uganda. Hypotheses were tested using partial least squares (PLS) analysis technique. An unweighed IFRS compliance index to capture the level of compliance with IFRS was constructed. Yet to capture corporate governance, ethical culture and ICFR variables, the perceptions of top management of MFIs have been taken into consideration.FindingsCorporate governance, ethical culture and ICFR, each makes a significant contribution to compliance with IFRS. Also both corporate governance and ethical culture are significantly associated with ICFR. However, compliance with IFRS by MFIs is better enhanced by corporate governance and ethical culture through ICFR.Research limitations/implicationsResults support the idea that in terms of agency and virtue ethics theories, the board should support ICFR to minimize egocentric managers and other employees and also inculcate an ethical culture to achieve better compliance with IFRS because corporate governance and ethical culture are associated with sound ICFR which in turn lead to compliance with IFRS.Practical/implicationsBoards of MFIs should encourage investments that improve ICFR. At the same time, regulators should ensure that boards are composed of members with financial expertise, with no conflict of interest and introduce mechanisms that encourage boards to perform their roles.Originality/valueThe study contributes towards a methodological position by showing that the behavioural perspective of corporate governance can be an alternative to the boards’ structural variables in investigating compliance with IFRS. A direct association of ethical culture and compliance with IFRS and an indirect association through ICFR can be envisaged.

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Oluwaseun Adeola Bakare, Onoriode Reginald Aziza, Ngozi Samuel Uzougbo et Portia Oduro. « Ethical and legal project management framework for the oil and gas industry ». International Journal of Applied Research in Social Sciences 6, n^o 10 (5 octobre 2024) : 2363–88. http://dx.doi.org/10.51594/ijarss.v6i10.1618.

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The oil and gas industry operates in a complex and highly regulated environment where ethical considerations and legal compliance are paramount. This paper proposes an Ethical and Legal Project Management Framework specifically designed for the oil and gas sector, aiming to enhance project execution while ensuring adherence to ethical standards and legal requirements. The framework integrates ethical principles with legal obligations, fostering a culture of integrity and accountability within organizations. At its core, the framework emphasizes the identification and assessment of ethical risks throughout the project lifecycle. By incorporating ethical risk management into project planning and execution, organizations can proactively address potential ethical dilemmas, thus minimizing the risk of legal issues and reputational damage. Key components include stakeholder analysis, transparency in decision-making, and mechanisms for reporting unethical behavior. Legal compliance is another critical element of the framework. The oil and gas industry is subject to a myriad of local, national, and international regulations. The framework outlines best practices for ensuring compliance with environmental laws, labor regulations, and health and safety standards. This involves regular legal audits, staff training, and the establishment of compliance protocols to keep pace with evolving legal requirements. Furthermore, the framework highlights the importance of stakeholder engagement in promoting ethical and legal practices. Engaging with local communities, regulatory bodies, and internal stakeholders ensures that diverse perspectives are considered, enhancing decision-making processes and fostering trust. In addition, the integration of technology and data analytics plays a crucial role in supporting ethical and legal project management. By utilizing advanced tools for monitoring compliance and ethical conduct, organizations can enhance transparency and accountability. In conclusion, the Ethical and Legal Project Management Framework serves as a comprehensive guide for oil and gas companies striving to balance project efficiency with ethical integrity and legal compliance. By embedding these principles into their project management practices, organizations can achieve sustainable success in a challenging industry landscape. Keywords: Ethical Framework, Legal Compliance, Project Management, Oil and Gas Industry, Stakeholder Engagement, Risk Management.

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Chauhan, Pavitra, Lars Ailo Bongo et Edvard Pedersen. « Ethical Challenges of Using Synthetic Data ». Proceedings of the AAAI Symposium Series 1, n^o 1 (3 octobre 2023) : 133–34. http://dx.doi.org/10.1609/aaaiss.v1i1.27490.

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There is an outburst of digitized medical data with the growing adoption of Electronic Health Record (EHR) systems but have restricted access due to legal compliances. This lack of data accessibility has piqued the interest in generating and using synthetic data. Synthetic data is programmatically generated using the statistical properties of the real dataset. Although synthetic data tackles the issue of legal compliance, there are some ethical concerns associated with it. In this paper, we discuss three ethical concerns of synthetic medical data such as fairness, privacy and unwarranted use. Further, we identify a need to develop a practical framework for statistical evaluation metrics for synthetically generated data.

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Fernando, Yudi, et Rubakanthan Saravannan. « Blockchain Technology : Energy Efficiency and Ethical Compliance ». Journal of Governance and Integrity 4, n^o 2 (9 mars 2021) : 88–95. http://dx.doi.org/10.15282/jgi.4.2.2021.5872.

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Blockchain technology has the ability to disrupt almost every industry due to its ability to create a decentralized tamper-proof ledger network and carry out transactions without the need of a trusted third party intermediary. One of the major drawback of blockchain technology is the energy consumption surrounding its application. The problem has been discussed extensively, with proposals focusing on strengthening its consensus protocol and also integrating renewable energy sources to minimize its carbon footprint. To boost adaptability of blockchain in all sectors, the technology itself needs to look for less energy-intensive alternatives to boost its ethical and industrial compliance. As the energy sector is currently undergoing a revamp from its age-long one-way power network towards a decentralized grid system with distributed generation and storage. Adoption of blockchain technology must work hand in hand with the energy industry in order to make itself energy efficient and competitive in the long term.

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Klingstrom, Tomas, Erik Bongcam-Rudloff et Jane Reichel. « Legal & ; ethical compliance when sharing biospecimen ». Briefings in Functional Genomics 17, n^o 1 (27 avril 2017) : 1–7. http://dx.doi.org/10.1093/bfgp/elx008.

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Felzmann, Heike. « Adherence, compliance, and concordance : an ethical perspective ». Nurse Prescribing 10, n^o 8 (août 2012) : 406–11. http://dx.doi.org/10.12968/npre.2012.10.8.406.

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Michaelson, Christopher. « Compliance and the Illusion of Ethical Progress ». Journal of Business Ethics 66, n^o 2-3 (juin 2006) : 241–51. http://dx.doi.org/10.1007/s10551-005-5589-8.

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Yockey, Joseph. « The Compliance Case for Social Enterprise ». Michigan Business & ; Entrepreneurial Law Review, n^o 4.1 (2014) : 1. http://dx.doi.org/10.36639/mbelr.4.1.compliance.

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Social enterprises generate revenue to solve social, humanitarian, and ecological problems. Their products are not a means to the end of profits, but rather profits are a means to the end of their production. This dynamic presents many of the same corporate governance issues facing other forprofit firms, including legal compliance. The author contends, however, that traditional strategies for corporate compliance are incongruent to the social enterprise’s unique normative framework. Specifically, traditional compliance theory, with its prioritization of shareholder interests, stands at odds with the social enterprise’s mission-driven purpose. Attention to this distinction is essential for developing effective compliance and enforcement policies in the future. Indeed, arguably the greatest feature of the social enterprise is its potential to harness organizational characteristics that inspire the values and culture most closely linked with ethical behavior— without resort to more costly or intrusive measures.

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Yates, Donna. « Creative compliance, neutralization techniques, and palaeontological ethics ». Geological Curator 11, n^o 7 (octobre 2022) : 428–35. http://dx.doi.org/10.55468/gc1458.

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This paper uses the sociological and criminological concepts of creative compliance and techniques of neutralization to consider reactions to ongoing ethical issues within the paleontological community. Using the ethical and legal issues concerning the study of fossil-bearing amber from Myanmar, and drawing upon interviews from palaeontologists conducted by the TRANSFORM project, this paper argues that palaeontological research has a strong social component which should not only be reflected in the ethical approval and oversight of palaeontological projects, but also reflected in the teaching of palaeontology at university level.

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Waddington, Ivan, Andrea Scott-Bell et Dominic Malcolm. « The social management of medical ethics in sport : confidentiality in English professional football ». International Review for the Sociology of Sport 54, n^o 6 (9 octobre 2017) : 649–65. http://dx.doi.org/10.1177/1012690217733678.

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This paper examines one of the major ethical challenges in the practice of sports medicine, confidentiality. Drawing on interview and questionnaire data with doctors and physiotherapists working in English professional football clubs, it explores the degree to which ethical compliance has improved since the publication of, and publicity surrounding, an earlier study of medical practice in professional football conducted by Waddington and Roderick. Thus, it provides an updated empirical examination of the management of medical ethics in sport. The data illustrate how the physical and social environmental constraints of sports medicine practice impinge upon the protection of athlete-patient confidentiality, how ethical codes and conflicting obligations converge to shape clinician behaviour in relation to lifestyle and injury issues, and the ethically problematic contractual constraints under which clinicians and athletes operate. It demonstrates that medical ethical practice continues to be very variable and draws on Freidson’s work on medical ‘work settings’ to argue that there is a need to augment existing confidentiality policies with more structurally oriented approaches to ensure both professional autonomy and medical ethical compliance in sport.

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Sadallah, Mouad, et Hijattulah Abdul-Jabbar. « Business zakat compliance in Algeria : an ethical perspective ». International Journal of Ethics and Systems 38, n^o 2 (11 janvier 2022) : 338–55. http://dx.doi.org/10.1108/ijoes-04-2021-0085.

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Purpose This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of the ethical theory mainly and by reference to Zakat Core Principles (that originally inspired from the Basel Core Principles), the paper aims to provide an understanding of how these factors affect zakat compliance in the Algerian context from an ethical perspective. Design/methodology/approach A cross-sectional research design was applied. Using self-administered questionnaires, a total of 575 business owners in Algeria participated in this study. The hypothesised model was tested by using the partial least squares structural equation model. Findings The study results support that the ethical approach can explain zakat compliance among Algerian business owners. Specifically, the results revealed that political instability, zakat knowledge and trust significantly influence zakat compliance. Practical implications The results offer meaningful insights for the zakat institutions in Muslim societies to enable them to formulate zakat collection policies, assess the level of societal trust in the zakat authority, evaluate the influence of political instability on Muslim entrepreneurs’ zakat compliance and strengthen the entrepreneurs’ zakat knowledge on the exigency of paying zakat to the authority. Originality/value This study breaks new ground by exploring the effects of political instability, zakat knowledge and trust on zakat payers’ compliance ethical decisions in developing countries such as Algeria. More significantly, this research contributes to the existing literature of the ethical theory specifically by investigating the effect of political instability on zakat compliance among Algerian business owners.

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Nikjeh, Dee Adams. « Ethical Decision Making : Coding and Compliance Dilemmas for Speech-Language Pathologists ». Perspectives of the ASHA Special Interest Groups 4, n^o 6 (26 décembre 2019) : 1289–97. http://dx.doi.org/10.1044/2019_pers-19-00007.

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Purpose Speech-language pathologists (SLPs) are nationally credentialed health care professionals with the responsibility to conduct clinical activities and business operations ethically, legally, and with a high level of integrity. What are the ethical and legal responsibilities of being a credentialed professional? This clinical focus article provides an overview of relevant federal laws that govern waste, abuse, and fraudulent billing behaviors and highlights some of the American Speech-Language-Hearing Association's professional policies that characterize speech-language pathology practice standards, govern professional integrity, and guide ethical decision making. The American Speech-Language-Hearing Association's 2018 document, Issues in Ethics: Misrepresentation of Services for Insurance Reimbursement, Funding, or Private Payment , will be applied to professional coding and compliance dilemmas unique to SLPs who provide and bill for behavioral and qualitative evaluations, instrumental assessments, and therapeutic intervention for individuals with voice and upper airway disorders. Conclusion Every practicing SLP has the professional and ethical responsibility to seek the latest information on payment systems, coding changes, and reimbursement updates regardless of practice setting or the population served.

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Jones, Thomas M., et Frederick H. Gautschi. « Moral Commitment and the Ethical Attorney ». Business Ethics Quarterly 2, n^o 4 (octobre 1992) : 391–404. http://dx.doi.org/10.2307/3857578.

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The moral worth of attorneys has traditionally been judged in terms of compliance with legal codes of ethics. These codes, ostensibly designed to promote smooth and equitable functioning of an adversary system, are manifestations of a rule utilitarian moral system. This paper argues that ethical attorneys have a higher calling than rule compliance and that “moral commitment,” which combines commitment to “right” solutions and moral courage, is a superior yardstick for measuring their moral worth.

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Bosire Okemwa, Victor, et Dr Bonface Matayo Ratemo. « Factors Affecting Compliance to Ethical Standards in Public Procurement in Kenya : A Behavioral Model of Ethical and Unethical Decision Making Perspective ». International Journal of Scientific Research and Management 9, n^o 12 (28 décembre 2021) : 2804–25. http://dx.doi.org/10.18535/ijsrm/v9i12.em10.

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The study sought to investigate the factors affecting compliance to ethical standards in public procurement in Kenya. The study adopted it is specific objectives from a behavioral model of ethical and unethical decision making that is; professionalism factors, social factors, personality factors, legal framework factors and work environment factors on how they affect compliance to ethical standards in public procurement in Kenya. The study adopted descriptive research design as the study design, the population of the study was 40 employees and since the population was small the researcher employed census research design where all employees took part in the research. Primary data collection method was used by administering structured questionnaires. Descriptive statistics, correlation and multiple regression analysis were used to analyze the data. The finding of the study revealed that professionalism factors, legal framework factors, and work environment factors had a positive and statistical significant influence on compliance to ethical standards in public procurement in Kenya. Personal factors and social factors were found not to have statistical significant influence on compliance to ethical standards in public procurement in Kenya. The study recommended that administrative bodies and judiciary should enforce sanction to people who contravenes rules and code of ethics in public procurement. Public organization to invest in training their employees in public procurement code of ethics and rules to avoid the ignorance’s currently observed. This study had implications on knowledge and practices since it did not only investigate factors affecting compliance to ethical standards in public procurement in Kenya but also informed that professionalism factors, legal framework factors and work environment factors were the major factors affecting compliance to ethical standards in public procurement in Kenya.

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Enwereuzor, Ibeawuchi K., Busayo A. Adeyemi et Ike E. Onyishi. « Trust in leader as a pathway between ethical leadership and safety compliance ». Leadership in Health Services 33, n^o 2 (13 mars 2020) : 201–19. http://dx.doi.org/10.1108/lhs-09-2019-0063.

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Purpose Although a great number of studies have established the important role of leadership in workplace safety, it appears researchers are yet to consider the role that trust in leaders could play between ethical leadership and safety compliance within healthcare. To address that imbalance, this study aims to investigate the relationship between ethical leadership and safety compliance, with trust in the leader as the mediator. Design/methodology/approach Data were collected in three time periods from 237 hospital staff nurses (76.8 per cent women and 23.2 per cent men). Ordinary least squares regression-based path analysis using PROCESS for statistical package for the social sciences (SPSS) macro was used to test the hypotheses. Findings Results showed that ethical leadership was positively related to trust in a leader but was not related to safety compliance. In addition, trust in leader was positively related to safety compliance and also mediated the positive relationship between ethical leadership and safety compliance. Research limitations/implications The data were collected within healthcare organisations in a few localities in Nigeria, making it difficult to generalise the findings beyond the current sample let alone the entire country or even continent. Practical implications The findings imply that ethical leadership may not be directly effective in improving the safety compliance of subordinate nurses unless such a leader first develops a trust-based relationship with the subordinates. Originality/value The current study builds on and extends the burgeoning research in the area of leadership and employee outcome by investigating not only the direct relationship between ethical leadership and safety compliance but also incorporating trust in a leader as a mediator of this relationship.

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Ketut, Merta I., Sudiasa I Komang et Yusnimi Ni Made. « Pengaruh Pengendalian Intern, Kepatuhan Dan Kompensasi Manajemen Terhadap Perilaku Etis Karyawan Pada LPD Karangasem Bali ». Journal on Education 6, n^o 4 (25 juin 2024) : 21922–30. http://dx.doi.org/10.31004/joe.v6i4.6381.

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This research takes as its object the Village Credit Institution (LPD) in Karangasem. The aim is to test the influence of internal control, compliance and management compensation on employee ethical behavior using grand theory. Stewardship (Daviset al, 1997).Quantitative Multiple Regression Research Method with a sample of 108 and data analysis using SPSS Version 24.Research Results (1) Internal Control (X1) has a positive and significant effect on the Ethical Behavior of Village Credit Institution Employees in Karangasem Bali, (2) Compliance (X2) has a positive and significant effect on the Ethical Behavior of Village Credit Institution Employees in Karangasem Bali, (3) Management Compensation (X3) has a positive and significant influence on the Ethical Behavior of Village Credit Institution Employees in Karangasem Bali, (4) Employee Ethical Behavior (Y) has a positive and significant influence simultaneously on Internal Control, Compliance, Management Compensation so that it becomes one unit in the Village Credit Institution in Karangasem Bali Research Implications This research found that the influence of the variables Internal Control, Compliance, Management Compensation on the Ethical Behavior of Village Credit Institution Employees in Karangasem is very large

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RECKERS, PHILIP M. J., DEBRA L. SANDERS et STEPHEN J. ROARK. « THE INFLUENCE OF ETHICAL ATTITUDES ON TAXPAYER COMPLIANCE ». National Tax Journal 47, n^o 4 (1 décembre 1994) : 825–36. http://dx.doi.org/10.1086/ntj41789111.

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Arnold, Diane Huberman, Keith Arnold et Vanessa J. Arnold. « Managing Ethical Risks and Crises : Beyond Legal Compliance ». Beijing Law Review 01, n^o 01 (2010) : 1–6. http://dx.doi.org/10.4236/blr.2010.11001.

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Mark, Gideon, et Laurie A. Lucas. « Symposium, Cannabis—Legal, Ethical, and Compliance Issues : Introduction ». American Business Law Journal 57, n^o 4 (décembre 2020) : 651–76. http://dx.doi.org/10.1111/ablj.12176.

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Peregrin, Tony. « Managing HIPAA Compliance Includes Legal and Ethical Considerations ». Journal of the Academy of Nutrition and Dietetics 121, n^o 2 (février 2021) : 327–29. http://dx.doi.org/10.1016/j.jand.2020.11.012.

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O’Toole, Barry J. « The Framework of Ethical Compliance in the UK ». Public Policy and Administration 22, n^o 1 (janvier 2007) : 109–27. http://dx.doi.org/10.1177/0952076707071507.

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Edwards, Jonathan. « Individual and corporate compliance competence : An ethical approach ». Journal of Financial Regulation and Compliance 11, n^o 3 (septembre 2003) : 225–35. http://dx.doi.org/10.1108/13581980310810534.

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Rossini Gajsak, L., et L. Zibar. « Non-compliance as ethical dilemma for kidney transplantation ». European Psychiatry 67, S1 (avril 2024) : S577. http://dx.doi.org/10.1192/j.eurpsy.2024.1200.

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IntroductionAllocating a kidney transplant to a non-compliant recipient could present a triple damage: to the donor (and family of a deceased donor), for the recipient (who will experience rejection) and for another potential recipient on the waiting list (who missed the chance for the transplant). Having in mind that kidney transplantation (TX) is the best choice of renal replacement therapy, a thorough individual endeavor to predict the outcome of a TX in a non-compliant candidate is necessary to avoid a worse option. Non-compliance could origin from maladaptation, psychological limitations or a psychiatric condition.ObjectivesHere we present a 46 years old male patient on chronic hemodialysis (HD) for 4 years due to end stage diabetic kidney disease. He is extremely non-adherent to HD related recommendations, occasionally skipping the sessions, gaining up to 10 kg weight overload between the sessions and avoided visiting psychiatrist, so far. Our objectives were to explore the presence and severity of non-compliance as ethical dilemma for kidney transplantation.MethodsReviewing the patient’s medical data.ResultsUnlike to non-obedience to dietary and behavioral medical advice, this patient is very much adherent to pharmacological medication. Staying on HD he is constantly on the edge of vital danger, risking pulmonary edema or hyperkalemia related cardiac events. The most important compliance in a kidney transplant patient is adherence to immunosuppressive therapy. In this particular patient we could predict adherence to immunosuppressive medication after a TX and getting rid of volume overload and hyperkalemia once restoring kidney transplant function.ConclusionsPretransplant non-compliance in kidney transplant candidate is not always an obstacle for kidney TX. In some cases, as in the one here described, a TX is better option than staying on HD, avoiding the previously described triple ethical damage - to the donor, the recipient and patients waiting on list, while we could predict a good outcome of the TX. Including psychiatrist into the work up and management should not be skipped.Disclosure of InterestNone Declared

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Bussmann, Kai-D., Anja Niemeczek et Marcel Vockrodt. « Compliance und Unternehmenskultur / Compliance and Company Culture ». Monatsschrift für Kriminologie und Strafrechtsreform / Journal of Criminology an Penal Reform 99, n^o 5 (1 mai 2016) : 23–41. http://dx.doi.org/10.1515/mkr-2016-0504.

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Zusammenfassung Im Rahmen einer webbasierten Befragung von insgesamt 4.302 Managern in 15 deutschen Großunternehmen wurden die zentralen Einflussfaktoren auf eine effektive unternehmensinterne Korruptionsprävention untersucht. Aus dieser Gesamtstichprobe werden die Untersuchungsergebnisse einer Teilstichprobe deutscher Manager (n = 1.988) berichtet. Kriminalprävention kann dieser Untersuchung zufolge auf drei Ebenen erreicht werden: zum einen durch eine hohe Bereitschaft zur informellen Sozialkontrolle, eine positive Hinweisgeberkultur und eine Reduktion des unternehmensinternen Korruptionsrisikos. Mit Hilfe eines Strukturgleichungsmodells zeigt sich, dass neben dem »Tone from the Top« und »Ethical Leadership« der Vorgesetzten auch Schulungen ein entscheidendes Instrument zur Kriminalprävention sind. Alle Faktoren leisten einen signifikanten Beitrag zur Entwicklung einer integritätsförderlichen Unternehmenskultur. Gleichwohl erwies sich die Unternehmenskultur als bedeutendster Faktor, da sie auf direkten und indirekten Wegen alle anderen Faktoren beeinflusst. Jede unternehmensinterne Korruptionsprävention ist eingebettet in eine individuelle Unternehmenskultur, die sich als förderlich oder hinderlich erweisen kann.

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Wafa, Muhammad Husnul, et Muhammad Ghazali. « Uncovering Ethical Behavior : A Causal Factors Perspective of Control Systems and Compensation ». Research of Accounting and Governance 2, n^o 2 (28 juillet 2024) : 82–94. http://dx.doi.org/10.58777/rag.v2i2.256.

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This research examines the effects of internal control, compliance, management remuneration, and work ethic on auditors' ethical behavior. The study involved 46 auditors from a public accounting firm in Central Jakarta, using purposive sampling. Both quantitative and descriptive statistical methods, along with multiple linear analysis, were employed. Data was collected through a questionnaire assessing internal control, compliance, management compensation, work ethic, and auditors' ethical behavior. Findings reveal that internal control and compensation significantly influence auditors' ethical behavior. However, management compensation alone does not have a significant effect. Work ethic also has a substantial impact on ethical behavior. Collectively, internal control, compliance, management compensation, and work ethic significantly affect auditors' ethical behavior. Managerial implications include the necessity for robust internal control systems to prevent unethical conduct and designing management compensation structures that do not incentivize unethical behavior.

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Crossler, Robert E., James H. Long, Tina M. Loraas et Brad S. Trinkle. « The Impact of Moral Intensity and Ethical Tone Consistency on Policy Compliance ». Journal of Information Systems 31, n^o 2 (1 octobre 2016) : 49–64. http://dx.doi.org/10.2308/isys-51623.

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ABSTRACT This study examines the impact of moral intensity and inconsistent ethical tone on Bring Your Own Device (BYOD) policy compliance. Organizations use BYOD policies to address the heightened risks of data and privacy breaches that arise when employees use their personal devices to access or store company data. These policies are a key part of an organization's system of internal controls that protect organizational assets by prescribing appropriate behavior for individuals who have access to them. We conducted an online experiment to evaluate (1) how the moral intensity of a policy compliance decision influences policy compliance behavior, (2) the efficacy of an intervention designed to increase moral intensity and thus foster compliance, and (3) how an inconsistent ethical tone affects both the perceived ethicality of a policy compliance decision and individuals' intentions to comply with the policy. We find that moral intensity is positively related to policy compliance, and that a simple intervention effectively fosters policy compliance through its impact on moral intensity. Furthermore, we provide evidence that an inconsistent ethical tone erodes policy compliance intentions, and can spill over to affect another work-related behavior. These findings have important theoretical and practical implications.

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Young, Angus, Lawrence Lei, Brossa Wong et Betty Kwok. « Individual tax compliance in China : a review ». International Journal of Law and Management 58, n^o 5 (12 septembre 2016) : 562–74. http://dx.doi.org/10.1108/ijlma-12-2015-0063.

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Purpose The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature. Design/methodology/approach This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China. Findings This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations. Research limitations/implications The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research. Originality/value This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.

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Ross, Mark. « Legal Process Outsourcing : Ethics and Compliance ». Legal Information Management 11, n^o 2 (juin 2011) : 97–101. http://dx.doi.org/10.1017/s147266961100034x.

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Hansen, Camilla Ørsted Rytter. « Business Ethics : How the Code of Conduct’s Superficiality Can be Combatted by Supplementing Decision-Making with Internal Advisors ». Management Consulting Journal 7, n^o 2 (1 juin 2024) : 69–73. http://dx.doi.org/10.2478/mcj-2024-0007.

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Abstract This paper examines how internal advisors can enhance ethical decision-making beyond the scope of a corporate code of conduct, using a case from a major Dutch financial institution. The case study explores a decision involving a loan request for selling laughing gas, where the internal advisors’ assessment went beyond legal compliance to consider ethical implications, potential consequences, and stakeholder interests. The analysis highlights the use of ethical theories such as consequentialism, deontology, and stakeholder analysis, demonstrating how internal advisors can provide a human and interactive dimension to ethical decision-making. Ultimately, the paper underscores the importance of integrating internal advisory roles with corporate codes of conduct to foster comprehensive and ethically sound decisions.

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Saragih, Arfah Habib, et I. Dewa Nyoman Suartama Putra. « Ethical Perception of Tax Evasion : Determinants and Consequences on Voluntary Tax Compliance ». Jurnal Akuntansi dan Keuangan 23, n^o 1 (7 juin 2021) : 1–14. http://dx.doi.org/10.9744/jak.23.1.1-14.

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This study investigates the factors of ethical perception of tax evasion. We also investigate the effect of ethical perception on tax compliance. Surveys were conducted with 291 participants consist of student, lecturer, professional, and business owner from various backgrounds and majors. Our analysis shows a negative and significant effect of idealism, tax knowledge toward the ethical perception of tax evasion, a positive and significant impact of relativism toward the ethics perception of tax evasion, and no significant effect of religiosity and educational level toward the ethics perception of tax evasion. We found that ethical perception is a significant predictor of voluntary tax compliance.

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Sidauruk, Tagor Darius, et Suci Lestari. « PENGARUH PENGENDALIAN INTERN, KEPATUHAN DAN KOMPENSASI MANAJEMEN TERHADAP PERILAKU ETIS KARYAWAN (STUDI KASUS PADA PT ENSEVAL PUTERA MEGATRADING TBK PUSAT) ». Jurnal Satya Mandiri Manajemen dan Bisnis 2, n^o 1 (1 mai 2016) : 60–72. http://dx.doi.org/10.54964/satyamandiri.v2i1.295.

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This study aims to determine the effect of internal control, compliance, compensation management to ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk. This study uses primary data obtained from questionnaires to the respondents. The sampling method used is purposive sampling and data that meet the criteria are as many as 60 samples. Multiple linear analysis is a technique of data analysis used in this study. The results obtained showed that partial internal control does not affect the ethical behavior of employees, compliance affect the ethical behavior of employees and management compensation does not affect the ethical behavior does not affect the ethical behavior of employees Center of PT Enseval Putera Megatrading Tbk.

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Asiri, Eisa Ahmad S., Wagdi Bin-Hady et Yousef Sahari. « Assessing the Degree of Compliance with the Ethical Principles of the 'Translator’s Professional Guide' amongst Translators in Saudi Arabia ». JURNAL ARBITRER 11, n^o 2 (29 juin 2024) : 109–22. http://dx.doi.org/10.25077/ar.11.2.109-122.2024.

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This study assesses the awareness and understanding of the Literature, Publishing and Translation Commission (LPTC) / Saudi Arabian Translation Association (SATA) code of ethics amongst translators in Saudi Arabia, along with their degree of compliance exhibited in their practice with respect to specific ethical principles outlined in the code. Factors that may influence ethical code compliance, such as training, experience and organisational support, are examined. A mixed method approach was adopted for data collection and analysis. A self-built questionnaire comprising 39 items was developed based on the Saudi Translators’ Professional Guide. Interviews were also conducted in order to gather data pertaining to factors that influence Saudi translators’ compliance with the ethics code. The findings indicate that Saudi translators have an extremely high awareness of the LPTC/SATA code (mean score 4.33 ± 0.52), with female translators demonstrating a higher degree of compliance than their male counterparts. The length of professional experience marginally affected translators’ divergence in their ethical code adherence, specifically, within the limits of translator competence. Differences were detected between translators with between 6-10 and 11-15 years, between 6-10 and > 20 years, and between 11-15 and > 20 years of experience. Qualitative findings suggested that the challenges which prevent ethical code compliance include an absence of awareness, a lack of the training and the tools required, an inability to balance professional and ethical requisites, as well as translational task complexity.

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Hirsch, Peter Buell. « Keeping the fish fresh : corporate compliance and ethical values ». Journal of Business Strategy 40, n^o 2 (15 avril 2019) : 68–72. http://dx.doi.org/10.1108/jbs-01-2019-0003.

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Purpose This paper aims to focus attention on the increasing interest of regulators in ensuring ethical behavior in public companies. It suggests a variety of ways in which corporations can monitor and assess their own compliance with ethical standards. Design/methodology/approach This viewpoint assesses past efforts to create measurement frameworks for ethical standards for corporate integrity and reviews recent business literature on this topic to suggest ways that companies can improve their monitoring and reporting on corporate integrity. Findings The study suggests that standards for monitoring corporate culture for ethical compliance are still relatively under-developed. It proposes that, while the exploration of better models continues, it is still critical for companies to “use old-fashioned tools” to monitor for danger signals. Research limitations/implications The paper is not a comprehensive review of all the available literature on the topic of corporate culture and ethical compliance, so there may be critical contributions that have been overlooked. Practical implications The paper provides pragmatic insights to help companies assess how their culture is or is not contributing to high levels of corporate integrity and tools to continuously asses this aspect of corporate governance. Social implications To the extent that companies more fully understand how their culture influences corporate integrity, they will be better able to prevent scandals that impact their reputation and erode stakeholder trust. Originality/value The literature on how to monitor and measure the impact of culture on corporate integrity is still relatively sparse. The paper focuses new attention on the emerging regulatory standards that will influence this space.

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Alexander, Rio Fernando. « Peranan Etika Administrasi Bagi Aparatur Pajak (Fiskus) dalam Meningkatkan Kepatuhan Perpajakan ». Jurnal Syntax Admiration 5, n^o 1 (25 janvier 2024) : 266–75. http://dx.doi.org/10.46799/jsa.v5i1.1007.

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This research aims to evaluate the role of administrative ethics in enhancing tax compliance levels, particularly among tax officials and taxpayers in Indonesia. Adopting a qualitative approach through a literature review, this study discusses the concept of administrative ethics, tax compliance, and the impact of ethical administrative practices on public trust in the tax system. The results indicate that strong ethical administrative practices can create a climate of trust among taxpayers, stimulate compliance, and reduce non-compliance practices in the tax environment. The practical implications of this research include the pivotal role of administrative ethics in boosting tax revenue and building a foundation of trust within the tax system.

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Sri Utami Nurhasanah et Sarah Fitriyani. « Examining the Impact of Financial Distress, Tax Justice, Sustainable and Ethical Leadership on Tax Compliance ». Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi 1, n^o 2 (30 mai 2023) : 19–29. http://dx.doi.org/10.61132/rimba.v1i2.834.

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This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

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Tyler, Tom, John Dienhart et Terry Thomas. « The Ethical Commitment to Compliance : Building Value-Based Cultures ». California Management Review 50, n^o 2 (janvier 2008) : 31–51. http://dx.doi.org/10.2307/41166434.

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Bergmann, K.-Ch, S. Mühlig et F. Petermann. « Ethical Problems of Electronic Compliance Assessment in Asthmatic Patients ». Pneumologie 55, n^o 4 (avril 2001) : 190–94. http://dx.doi.org/10.1055/s-2001-12992.

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Purchase, Helen C. « Student compliance with ethical guidelines : The Glasgow Ethics Code ». Innovation in Teaching and Learning in Information and Computer Sciences 5, n^o 2 (mai 2006) : 1–5. http://dx.doi.org/10.11120/ital.2006.05020002.

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Rosenberg, Nancy E., et Ilene S. Schwartz. « Guidance or Compliance : What Makes an Ethical Behavior Analyst ? » Behavior Analysis in Practice 12, n^o 2 (8 octobre 2018) : 473–82. http://dx.doi.org/10.1007/s40617-018-00287-5.

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Sharma, H., E. Crane, B. Syme et M. Foxworthy. « Non-compliance in orthopaedic surgery and its ethical challenges ». Current Orthopaedics 21, n^o 4 (août 2007) : 310–13. http://dx.doi.org/10.1016/j.cuor.2007.02.005.

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Ramesh, Dr S. « Corporate Governance and Legal Compliance : Strategies for Effective Management ». Dec 2022 - Jan 2023, n^o 31 (3 janvier 2023) : 29–33. http://dx.doi.org/10.55529/jls.31.29.33.

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This article explores the symbiotic relationship between corporate governance and legal compliance in the dynamic landscape of commerce and management. It emphasizes the strategic importance of aligning these principles to ensure transparency, accountability, and ethical conduct within organizations. The discussion encompasses the interplay between corporate governance and legal compliance in financial reporting, risk management, board composition, and ethical leadership. Strategies for effective implementation, such as board training, robust compliance programs, and stakeholder engagement, are highlighted. The article underscores the proactive integration of these principles as a strategic advantage for businesses, fostering resilience and responsible leadership.

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Alshawabkeh, Maram. « Ethical Leadership in Cross-Culture ». Különleges Bánásmód - Interdiszciplináris folyóirat 10, Special Issue (8 avril 2024) : 23–33. http://dx.doi.org/10.18458/kb.2024.si.23.

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The existing ethical leadership literature reflects a Western-based private sector perspective, implying a compliance-oriented view of ethical leadership. Developing a more comprehensive understanding of how ethical leadership is viewed in the Western and Eastern cultural clusters, as well as the private and public sectors, is crucial because today's leaders must lead ethically across cultures and sectors more and more. Addressing this issue, the present study explores how employees from Eastern cultures define ethical leadership and which characteristics they associate with ethical leaders. A qualitative study was conducted through interviews this study conducted 10 confidential individual interviews with leaders and employees in a public organization in Jordan. The findings indicate that while there may be similarities with Western perspectives on ethical leadership such as honesty; respect, fairness, and justice, there are also distinct characteristics and priorities that reflect the unique socio-cultural context of the region like religiosity, accountability, responsibility, and trustworthiness.

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Anita Jumai Ehidiamen et Olajumoke Omolayo Oladapo. « Enhancing ethical standards in clinical trials : A deep dive into regulatory compliance, informed consent, and participant rights protection frameworks ». World Journal of Biology Pharmacy and Health Sciences 20, n^o 1 (30 octobre 2024) : 309–20. http://dx.doi.org/10.30574/wjbphs.2024.20.1.0788.

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This study critically examines the ethical standards governing clinical trials, focusing on regulatory compliance, informed consent, and the protection of participant rights. The purpose is to assess the current ethical frameworks and explore emerging trends that shape the evolving landscape of clinical research. Through a detailed review of existing literature, this paper analyzes how global regulatory bodies and ethical guidelines, such as Good Clinical Practice (GCP) and the Declaration of Helsinki, guide the ethical conduct of trials while identifying gaps that have emerged due to advances in technology and the globalization of clinical research. Key findings reveal that while informed consent remains central to participant autonomy, challenges persist in ensuring true comprehension across diverse populations, particularly in the context of complex interventions and digital tools. The growing use of artificial intelligence (AI), decentralized trial designs, and precision medicine introduces both opportunities and ethical dilemmas, especially regarding data privacy, participant selection, and regulatory harmonization in multinational trials. Conclusions emphasize the need for adaptive ethical frameworks that address the unique risks and benefits associated with these emerging trends. Recommendations include strengthening global regulatory harmonization, enhancing transparency in AI-driven research, and ensuring that participant rights, particularly data security and informed consent, are prioritized in evolving clinical trial designs. These steps are crucial for maintaining public trust and advancing medical research ethically and responsibly.

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