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Journal articles on the topic 'Accounting-Ethical problems'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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1

Finn, Don W., Lawrence B. Chonko, and Shelby D. Hunt. "Ethical problems in public accounting: The view from the top." Journal of Business Ethics 7, no. 8 (1988): 605–15. http://dx.doi.org/10.1007/bf00382793.

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Миславская, Н., and N. Mislavskaya. "Social Accounting Control." Auditor 5, no. 2 (2019): 28–32. http://dx.doi.org/10.12737/article_5c6cfece4e0f57.90216256.

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Th e article is devoted to the problems of social control in accounting. Based on the ethical principles of scientifi c activity, the current state of the national accounting system is analyzed, problems associated with the fundamental possibility of conducting basic research in accounting are identifi ed.
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Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.

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There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education shou
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Rista, Lucinda Amanda, and Erry Andhaniwati. "Auditor Sensitivity Factors in Public Accountant Offices in Surabaya." Journal of Economics, Business, and Government Challenges 2, no. 2 (2019): 164–68. http://dx.doi.org/10.33005/ebgc.v2i2.91.

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 This study aims to determine the effect of experience, ethical orientation, and commitment to the ethical sensitivity of auditors at public accounting firms in Surabaya. In implementing the code of ethics, an auditor is required to be sensitive in seeing problems that occur. Ethical sensitivity must be possessed by the auditor before making ethical decisions. This will determine the quality of the decisions taken by the auditor. Data was collected by distributing questionnaires to 43 public accounting firms in Surabaya, and only 21 public accounting firms were willing to a
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Banks, S. "Accounting for Ethical Difficulties in Social Welfare Work: Issues, Problems and Dilemmas." British Journal of Social Work 35, no. 7 (2005): 1005–22. http://dx.doi.org/10.1093/bjsw/bch199.

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Миславская and N. Mislavskaya. "Problems of Development of Social Institution of Accounting at National Level." Auditor 1, no. 11 (2015): 30–37. http://dx.doi.org/10.12737/15943.

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In recent the historically prevailing form of organization of joint activity of the Russian accounting community
 decades has been undergoing signifi cant changes. A radical modifi cation in the area of ethical and moral attitudes has
 taken place against the background of the national accounting system reform. Th is article is dedicated to the problems
 that have followed.
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Istiariani, Irma, and Uliya Arifah. "Education Level, Spiritual Intelligence, and Love of Money: Do They Correlate to Ethical Perception?" Shirkah: Journal of Economics and Business 5, no. 2 (2020): 228. http://dx.doi.org/10.22515/shirkah.v5i2.309.

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The aim of this study is to shed some light on the impact of education level, spiritual intelligence, and love of money on ethical perception of accounting students which still remains unexplored thus far. The data were taken from 100 accounting students of several universities in Semarang Indonesia as the respondents. The data were further analyzed by employing PLS (Partian Least Square). The data analyses revealed several compelling results. First, there was no significant impact of education level on ethical perception of accounting students. Second, spiritual intelligence positively influe
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Ward, Suzanne Pinac, Thomas E. Wilson, and Dan R. Ward. "Students' Perceptions of Ethics Instruction." Perceptual and Motor Skills 79, no. 2 (1994): 1040–42. http://dx.doi.org/10.2466/pms.1994.79.2.1040.

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96 junior and senior accounting students completed a survey on their perception of instruction in ethics. 77% of the respondents felt that ethical behavior and professionalism can be learned in a classroom environment, 89% that ethics/professionalism should be taught at all levels of education, and 77% that ethics should be an integral part of all accounting courses. Students were uncertain whether accounting faculty are qualified to teach ethics and what might be the role of educators in aiding the profession with moral/ethical problems.
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Lehman, Glen. "Accounting, Accountability, and Religion: Charles Taylor's Catholic Modernity and the Malaise of a Disenchanted World." Accounting and the Public Interest 4, no. 1 (2004): 43–61. http://dx.doi.org/10.2308/api.2004.4.1.43.

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This paper introduces Charles Taylor's Varieties of Religion Today and A Catholic Modernity to an accounting audience. His work is used to examine the ethical and moral dilemmas that confront accounting. It is argued that modern accounting theory is infatuated by procedure and submerges shared and collective purposes that can be found in religion. The common purposes that are needed for societies to function are often neglected by modern ethical and accounting theories. According to Taylor, religion is a moral source for many people and must be given recognition if we are to discover the commo
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Adhikara, MF Arrozi. "Creative Accounting: Apakah Suatu Tindakan Ilegal?" AKRUAL: Jurnal Akuntansi 2, no. 2 (2011): 109. http://dx.doi.org/10.26740/jaj.v2n2.p109-135.

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AbstractThis paper aims to explore the environment and the implementation of creative accounting events related to the context of ethical behavior and find solutions and ways to deal with matters creative accounting. Exploration carried out related to the definition of creative accounting, creative accounting in nature, ethics, reason for doing creative accounting practices, process behavior in creative accounting, as well as some summary results of empirical research about the events of creative accounting. Recent findings in this paper is to provide solutions and ways to prevent and solve pr
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Amlie, Thomas T. "Do As We Say, Not As We Do: Teaching Ethics In The Modern College Classroom." American Journal of Business Education (AJBE) 3, no. 12 (2010): 95–104. http://dx.doi.org/10.19030/ajbe.v3i12.969.

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In the past decade, there has been an increasing level of distress over the perceived lack of ethics exhibited by members of the accounting profession. This distress has resulted in a call for a greater emphasis on ethics coverage as part of a college-level accounting education. However, one could argue that the various organizations that are leading these calls, and the academic institutions which are charged with implementing this enhanced ethical education, often suffer from ethical failings of their own. The purpose of this paper is to examine the degree to which these organizations “pract
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Stuebs, Martin, and Brett Wilkinson. "Ethics and the Tax Profession: Restoring the Public Interest Focus." Accounting and the Public Interest 10, no. 1 (2010): 13–35. http://dx.doi.org/10.2308/api.2010.10.1.13.

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ABSTRACT: Tax practice is an integral component of the public accounting profession. Although accountancy as a profession embraces a strong public interest notion, there is an inevitable tension in tax practice between serving the client and maintaining the integrity of the tax system. Resolving this tension necessitates an ethics-infused judgment process. Ethical failures over the past decade have weakened the tax profession and called into question the extent to which practitioners in fact operate in a manner consistent with the public interest. In this paper, we explore the fundamental caus
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Миславская, Н., and N. Mislavskaya. "Accounting and Economic Ethics." Auditor 5, no. 11 (2019): 47–52. http://dx.doi.org/10.12737/article_5dcbeecf970589.79529201.

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Th e article analyzes the theoretical substantiation of economic effi ciency in market conditions, characteristic for representatives of the Western European economic school. Solving the problems of inconsistencies between the motives and results of economic actions, the low applicability of the ethical postulates of economic management with the help of a framework order is proposed to be implemented through an accounting system and accounting (fi nancial) reporting. The latter is recommended to use as a toolkit for the implementation of economic ethics in the market model of the economy.
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Bondarenko, Nataliia, and Olha Kryzhanovska. "Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant." Accounting and Finance, no. 4(90) (2020): 10–16. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-10-16.

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Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic et
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Verreault, Daniel A., Simon Yang, and Jack Angel. "Sprint Corporation: Ethical Decisions and Tax Avoidance Strategies." Issues in Accounting Education 19, no. 1 (2004): 119–43. http://dx.doi.org/10.2308/iace.2004.19.1.119.

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The case focuses on events surrounding Ernst & Young's tax shelter advice to senior executives of Sprint. The principal ethical lens used for analysis is Integrative Social Contracts Theory (ISCT). We believe that this is the first instance of ISCT applied specifically to a situation in accounting and to an ethical problem in a nonglobal context. Additionally, it is one of a small number of tax-oriented cases focusing on ethics. ISCT offers several benefits over the traditional models applied in ethical analysis (Mintz 1997). ISCT integrates implicit and explicit contracts among affected b
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Todorović, Zoran. "Application of Ethics in the Accounting Profession with an Overview of the Banking Sector." Journal of Central Banking Theory and Practice 7, no. 3 (2018): 139–58. http://dx.doi.org/10.2478/jcbtp-2018-0027.

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Abstract This paper aims to investigate the readiness of the accounting community in Montenegro to implement the Code of Ethics for Professional Accountants. Also, the aim of this paper is to present the existing situation in the accounting profession in Montenegro, especially when it comes to the regulatory environment, in terms of whether it represents an incentive or limitation for the application of the latest ethical standards in the accounting profession. In modern business conditions, the relationship between ethics and business becomes the subject of research by numerous experts. The a
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Boyd, Colin. "The Structural Origins of Conflicts of Interest in the Accounting Profession." Business Ethics Quarterly 14, no. 3 (2004): 377–98. http://dx.doi.org/10.5840/beq200414325.

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Abstract:This paper describes the professional ethical context behind the failure of Arthur Andersen’s audit of Enron. It is argued that the evolution of extreme industrial concentration in the accounting profession, and the subsequent unrestrained diversification of the “Big Five” accounting firms were the sources of multiple conflicts of interest that were unresolved by the time of the Enron debacle. In the post-Enron era, the problems of commercial conflicts of interest and of highly concentrated power in the profession remain important issues.Accountancy is believed by its practitioners to
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Sihotang, Emil Hasudungan, Muhamad Adam, Marlina Widiyanti, and Yuliani Yuliani. "PENGARUH PERILAKU KEUANGAN HEURISTIK TERHADAP KEPUTUSAN INVESTASI SAHAM PADA BURSA EFEK INDONESIA DENGAN INVESTASI ETIS SEBAGAI VARIABEL INTERVENING STUDI EMPIRIS PADA MASYARAKAT INVESTOR KOTA PALEMBANG." Jurnal Riset Ekonomi dan Bisnis 13, no. 1 (2020): 28. http://dx.doi.org/10.26623/jreb.v13i1.2108.

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<p class="BasicParagraph">Tujuan dari penelitian ini untuk mengetahui bukti empiris pengaruh perilaku keuangan heuristik (<em>salience, rerpresentativness dan mental accounting</em>) dan investasi etis terhadap keputusan investasi saham yang dilakukan oleh investor individu di kota Palembang pada tahun 2019. Penelitian ini bersifat kausal menggunakan data primer 145 responden dengan teknik purposive sampling. Program analisis Structural Equation Modeling (SEM) Amos digunakan untuk mengukur hubungan antara variabel penelitian. Hasil penelitian menunjukkan bahwa perilaku keuang
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Lee, Thomas A. "OUTLIERS IN THE PROFESSIONAL PROJECT OF VICTORIAN PUBLIC ACCOUNTANCY: DAVID SOUTER ROBERTSON, CHARTERED ACCOUNTANT." Accounting Historians Journal 36, no. 2 (2009): 75–92. http://dx.doi.org/10.2308/0148-4184.36.2.75.

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The first and most specific purpose of this paper is to contrast the private and public lives of a founder of modern public accountancy to illustrate the ambiguity of an outlier in the history of a professional project. A second and more general purpose is to use the founder's personal history to identify archival issues in biographical accounting research. A historical outlier such as Scottish Chartered Accountant David Souter Robertson (DSR) demonstrates how research of the professional project of Victorian public accountants is enhanced by the inclusion of private as well as public aspects
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Taylor, Mark H., F. Todd DeZoort, Edward Munn, and Martha Wetterhall Thomas. "A Proposed Framework Emphasizing Auditor Reliability over Auditor Independence." Accounting Horizons 17, no. 3 (2003): 257–66. http://dx.doi.org/10.2308/acch.2003.17.3.257.

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This paper introduces an auditor reliability framework that repositions the role of auditor independence in the accounting profession. The framework is motivated in part by widespread confusion about independence and the auditing profession's continuing problems with managing independence and inspiring public confidence. We use philosophical, theoretical, and professional arguments to argue that the public interest will be best served by reprioritizing professional and ethical objectives to establish reliability in fact and appearance as the cornerstone of the profession, rather than relations
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Tsaruk, Vasyl. "Ways to minimize the use of creative accounting practices in corporate structures." INNOVATIVE ECONOMY, no. 1-2 (2020): 170–77. http://dx.doi.org/10.37332/2309-1533.2020.1-2.25.

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Purpose. The aim of the article is selection and substantiation of ways to minimize the use of creative accounting practices in corporate structures. Methodology of research. The theoretical basis of the research is the scientific works of domestic and foreign scientists on the problems of forming ways to minimize the use of creative accounting practices in corporate structures. The following methods are used to achieve the goal of the study: general scientific methods (abstraction, comparison, generalization, analysis, synthesis) – to know the basic elements of accounting practices; critical
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Brackley, James, Penelope Tuck, and Mark Exworthy. "Public health interventions in English local authorities: constructing the facts, (re)imagining the future." Accounting, Auditing & Accountability Journal 34, no. 7 (2021): 1664–91. http://dx.doi.org/10.1108/aaaj-11-2019-4278.

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PurposeThis paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with material-discursive practices and accounting representations. It seeks to explore the political and ethical implications of constructing the valuable through a shared consensus over the “facts” when addressing complex, multi-agency problems with long time horizons and outcomes that are not always easily quantifiable.Design/methodology/approachThe theorisation, drawing on science and technology studies (STS) sch
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Hyk, Vasyl. "Conceptual Fundamentals of Institutional Theory of Accounting." Accounting and Finance, no. 4(90) (2020): 17–21. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-17-21.

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The development of accounting as a branch of scientific research is largely based on the achievements of economic theory. Therefore, it became inevitable to use in accounting the developments produced by progressive economic thought – institutional theory. The purpose of the article is to assess the state and conceptual foundations of building the institutional theory of accounting in Ukraine. Institutionalism is a direction of economic theory, the analysis of which is based on the study of economic problems in relation to social, political, ethical, legal issues. Today the institutional parad
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Turnbull, Brian. "Interviews with women in India." Qualitative Research 19, no. 6 (2018): 753–61. http://dx.doi.org/10.1177/1468794118803837.

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Significant social science research has been dedicated to determining and describing effective means of gathering data via the interview, while minimizing bias and accounting for the methodological and ethical problems created by gender power imbalance and racial privilege. This research note contributes to this discussion by providing insight from fieldwork conducted in the highly patriarchal environment of Rajasthan, India, with a focus on experiences often unique to conducting research in the developing world. I discuss the unique theoretical and methodological challenges created by a white
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Chandler, Roy A. "Questions of ethics and etiquette in the Society of Accountants in Edinburgh, 1853–1951." Accounting History 22, no. 2 (2016): 179–92. http://dx.doi.org/10.1177/1032373216675912.

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The intangible qualities of honesty and integrity are essential elements of the ethos of the accounting profession. This article reflects on the changing and continuous nature of questions of professional ethics within the Society of Accountants in Edinburgh. Using the Society’s archives, it presents a review of the questions which vexed early leaders of that body. A historical analysis of these issues helps place current concerns about professional conduct into an appropriate temporal perspective and demonstrates the deep-rooted nature of challenges in forming a notion of professional ethics.
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Weale, Albert. "How Much is Due to Health Care Providers?" Royal Institute of Philosophy Lecture Series 23 (March 1988): 97–109. http://dx.doi.org/10.1017/s1358246100003891.

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How much by way of economic reward is due to health care providers?Although this problem usually presents itself as a practical matter of policy, it has buried within it a number of philosophical issues, for it can be regarded as a question in the theory of economic justice. The formal principle of justice is that we should render persons what is due to them. But on what consideration in the case of health care providers can we make an assessment of what is due?The answer we give to this question has significant implications for the ethical appraisal of the allocation of resources in the healt
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Weale, Albert. "How Much is Due to Health Care Providers?" Royal Institute of Philosophy Lecture Series 23 (March 1988): 97–109. http://dx.doi.org/10.1017/s0957042x00003898.

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How much by way of economic reward is due to health care providers?Although this problem usually presents itself as a practical matter of policy, it has buried within it a number of philosophical issues, for it can be regarded as a question in the theory of economic justice. The formal principle of justice is that we should render persons what is due to them. But on what consideration in the case of health care providers can we make an assessment of what is due?The answer we give to this question has significant implications for the ethical appraisal of the allocation of resources in the healt
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O'NEILL, ONORA. "Consequences for Non-consequentialists." Utilitas 16, no. 1 (2004): 1–11. http://dx.doi.org/10.1017/s0953820803001018.

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Both consequentialist and non-consequentialist ethical reasoning have difficulties in accounting for the value of consequences. Taken neat, consequentialism is too fierce in its emphasis on success and disregard of luck, while non-consequentialism seemingly over-values inner states and undervalues actual results. In Uneasy Virtue Julia Driver proposes a form of objective consequentialism which claims that characters are good if they typically (but not invariably) produce good results. This position addresses the problems moral luck raises for consequentialism, but requires some form of realism
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Maftuna Bakhtiyorova, Nilufar Sadullaeva,. "REFLECTION OF ONOMASTIC PRINCIPLES IN NAMING." Psychology and Education Journal 58, no. 1 (2021): 2874–78. http://dx.doi.org/10.17762/pae.v58i1.1180.

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This article deals with the problems of naming in English and Uzbek languages. The main principles of formation of onomastic units are discussed and the cultural bases of choosing the name are interpreted in the article as well. Theoretical views of well-known linguists are represented from the point of linguocultural aspect. The most important issue in this area was to determine what the Proper Nouns meant. In this paper, we will endeavor to prove the assertion, at the same time accounting for some of the motivations upon which Proper Nouns appear. It may cover the wide range of linguistic an
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Lakew, Deresse Mersha, and Mohammed Getahun Musa. "EVALUATION OF OUTCOME-BASED ACCOUNTING EDUCATION AND TRAINING IN SELECTED COLLEGES IN WEST OROMIA, ETHIOPIA." Business, Management and Education 17 (January 31, 2019): 1–20. http://dx.doi.org/10.3846/bme.2019.6921.

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Purpose: The demand for accountants is increasing from time to time because of the increase in the complexity of the business environment. Higher education institutions are responsible for producing well qualified and ethical accountant required by different organisations. Specifically, Technical and Vocational education and Training (TVET) colleges play a great role in training middle and lower level accountant in Ethiopia. However, academicians, practitioner and employers are raising concern on the excellence and significance of training given in TVET colleges. The objective of this research
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Losbichler, Heimo, and Othmar M. Lehner. "Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research." Journal of Applied Accounting Research 22, no. 2 (2021): 365–82. http://dx.doi.org/10.1108/jaar-10-2020-0207.

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PurposeLooking at the limits of artificial intelligence (AI) and controlling based on complexity and system-theoretical deliberations, the authors aimed to derive a future outlook of the possible applications and provide insights into a future complementary of human–machine information processing. Derived from these examples, the authors propose a research agenda in five areas to further the field.Design/methodology/approachThis article is conceptual in its nature, yet a theoretically informed semi-systematic literature review from various disciplines together with empirically validated future
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Lin, Hsuan-Chu, Chuan-San Wang, and Ruei-Shian Wu. "Does corporate ethics help investors forecast future earnings?" Social Responsibility Journal 13, no. 1 (2017): 62–77. http://dx.doi.org/10.1108/srj-01-2016-0001.

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Purpose A firm’s ethical behavior is commonly perceived beneficial to the firm and its investors in the literature. However, activities of corporate social responsibility (CSR) are often delivered with multiple purposes, and their expenses are aggregated with other expenditures in financial statements. These two features motivate the authors to hypothesize and find that investors’ ability to predict future earnings of ethical firms may not be improved through observing the CSR activities. The study aims to suggest that CSR spending should be expressed separately from other expenses in financia
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Rua, Tuvana, Leanna Lawter, Jeanine Andreassi, and Christopher York. "Jessica’s dilemma: competing loyalties." CASE Journal 13, no. 4 (2017): 513–27. http://dx.doi.org/10.1108/tcj-03-2016-0029.

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Synopsis “Jessica’s dilemma: honesty or loyalty” is the true story of a Staff Accountant, Jessica, who discovered embezzlement by the controller, Michael. Jessica worked at a US subsidiary of a multinational organization. One of the company’s vendors contacted Jessica regarding unpaid invoices. Following up on the inquiry, Jessica found suspicious manual journal entries in the general ledger. When she questioned her boss, Michael, about her findings, he first denied the situation, then blamed another employee, and ultimately tried to intimidate Jessica so that she would not press the issue. Je
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Hebert, David G. "INTERNATIONAL COMPARISONS IN THE IMPROVEMENT OF EDUCATION." Journal of Pedagogy and Psychology "Signum Temporis" 5, no. 2 (2012): 17–27. http://dx.doi.org/10.2478/sigtem-2012-0053.

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ABSTRACT Imperfections - such as inequality and inefficiency of learning - are perennial problems for education despite a diversity of foundations on which national systems are established, which range from the idealistic vision of fostering a utopian society to the utilitarian objective of producing skilled workers capable of engendering economic growth. Despite sharing many common conditions and fundamental values, educators rarely learn valuable lessons from the successes and failures of highly relevant initiatives in distant nations. This problem may be attributed to several factors, not t
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Laine, Matias, and Eija Vinnari. "The transformative potential of counter accounts: a case study of animal rights activism." Accounting, Auditing & Accountability Journal 30, no. 7 (2017): 1481–510. http://dx.doi.org/10.1108/aaaj-12-2015-2324.

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Purpose The purpose of this paper is to analyze the dynamics and transformative potential associated with counter accounts. It explores how counter-accountants’ attempts to rearticulate animal production result in their own identity becoming constructed during the conflict setting and how this identity subsequently relates to the transformative potential of the counter accounts. Design/methodology/approach The paper investigates counter accounts released during an animal rights activists’ campaign against industrial meat and dairy production in Finland. The counter accounts, consisting of secr
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Frederick, Robert E., and W. Michael Hoffman. "Environmental Risk Problems and the Language of Ethics." Business Ethics Quarterly 5, no. 4 (1995): 699–711. http://dx.doi.org/10.2307/3857410.

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Abstract:In this paper we present six criteria for assessing proposed solutions to environmental risk problems. To assess the final criterion—the criterion of ethical responsibility—we suggest another series of criteria. However, before these criteria can be used to address ethical problems, business persons must be willing to discuss the problem in ethical terms. Yet many decision makers are unwilling to do so. Drawing on research by James Waters and Frederick Bird, we discuss this “moral muteness”—the inability or unwillingness to use moral language to solve moral problems—and suggest some u
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Geva, Aviva. "Moral Decision Making in Business: A Phase-Model." Business Ethics Quarterly 10, no. 4 (2000): 773–803. http://dx.doi.org/10.2307/3857833.

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Abstract:The traditional model of ethical decision making in business suggests applying an initial set of principles to a concrete problem and if they conflict the decision maker may attempt to balance them intuitively. The centrality of the ethical conflict in the accepted notion of “ethical problem” has diverted the attention of moral decision modelers from other ethical problems that real-world managers must face—e.g., compliance problems, moral laxity, and systemic problems resulting from the structures and practices of the business organization. The present article proposes a new model fo
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Huehn, Matthia. "The ethical and theoretical context of corporate governance." Corporate Ownership and Control 5, no. 1 (2007): 282–91. http://dx.doi.org/10.22495/cocv5i1c2p4.

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The paper investigates the foundations of corporate governance. It traces the current practical problems of corporate governance to the epistemological and ethical problems of the current mainstream management theory. Management theory has gradually been subverted by economism, an ideological and extreme version of mainstream economics. The paper isolates and discusses the three axioms of economism which are deemed to be especially problematic for management/corporate governance theory. The three axioms are: the assumptions that humans always follow the rational principle, that value-free rese
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Johnson, Cathleen, Robert Lusch, and David Schmidt. "Entrepreneurship and Creative Destruction." Business Ethics and Leadership 4, no. 2 (2020): 102–8. http://dx.doi.org/10.21272/bel.4(2).102-108.2020.

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The study deals with reasons for the inefficient operation of the business sector in the economy through the analysis of the relationship between disruptive innovation and creative destruction. The research is carried out in the following logical sequence: the first stage presents William Baumol’s hypothesis about why entrepreneurship makes some societies richer and some poorer. There is entrepreneurship in every society, Baumol says, but background circumstances vary so that entrepreneurship can be productive, but depending on circumstances it also can be unproductive, or even downright destr
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Lucas, Ana, and Luís Lima Santos. "ETHICS IN THE ACCOUNTING PROFESSION: A GENDER AND AGE COMPARATIVE STUDY." SWS Journal of SOCIAL SCIENCES AND ART 1, no. 1 (2019): 67–77. http://dx.doi.org/10.35603/ssa2019/issue1.07.

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The main contribution of this study is to better understand the importance of ethical behavior according to gender and age in Portuguese accountants’ profession. These results can be used by the accountants’ order in the conditions to access the profession and by the Higher Education Institutions with degrees leading to the profession to adjust their learning outcomes.
 Ethics is an important ability in any profession but, considering the spectrum of responsibilities of the certified accountants, ethics should be even more important. The research concerning ethical issues related to accou
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Geva, Aviva. "Moral Problems of Employing Foreign Workers." Business Ethics Quarterly 9, no. 3 (1999): 381–403. http://dx.doi.org/10.2307/3857508.

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Abstract:The employment of foreign workers is one of the most crucial problems today in the domain of work relations. Absorbing workers from abroad poses serious questions concerning the moral obligations of the employers as well as the government authorities in the migrant-receiving country. Unfortunately, the moral dilemmas of foreign labor have been largely neglected by business ethics researchers. This paper develops a conceptual framework based on the multinational corporation (MNC) ethical research to help examine the moral obligations of employers and states toward foreign workers, as o
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Karcher, Julia N. "Auditors' ability to discern the presence of ethical problems." Journal of Business Ethics 15, no. 10 (1996): 1033–50. http://dx.doi.org/10.1007/bf00412045.

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43

Liedtka, Jeanne M. "Exploring Ethical Issues Using Personal Interviews." Business Ethics Quarterly 2, no. 2 (1992): 161–81. http://dx.doi.org/10.2307/3857569.

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This paper argues that the personal interview method is particularly appropriate for the kind of exploratory and complicated theory-building research that ethical decision-making, as a topic, represents at present. In doing so, it examines the key tasks of the ethics researcher, the suitability of interviews for obtaining the kind of data needed to accomplish these tasks, and the ensuing problems faced by the interview methodologist. It concludes with suggestions for enhancing the validity and reliability of interview-based ethics research.
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Wasserman, D., Z. Rihmer, D. Rujescu, et al. "The European Psychiatric Association (EPA) guidance on suicide treatment and prevention." European Psychiatry 27, no. 2 (2012): 129–41. http://dx.doi.org/10.1016/j.eurpsy.2011.06.003.

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AbstractSuicide is a major public health problem in the WHO European Region accounting for over 150,000 deaths per year.Suicidal crisis:Acute intervention should start immediately in order to keep the patient alive.Diagnosis:An underlying psychiatric disorder is present in up to 90% of people who completed suicide. Comorbidity with depression, anxiety, substance abuse and personality disorders is high. In order to achieve successful prevention of suicidality, adequate diagnostic procedures and appropriate treatment for the underlying disorder are essential.Treatment:Existing evidence supports
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Knight, Tony. "Book Review: Good Intentions Aside - a Manager's Guide to Resolving Ethical Problems." Journal of General Management 17, no. 2 (1991): 81–83. http://dx.doi.org/10.1177/030630709101700208.

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Papaoikonomou, Eleni, Carmen Valor, and Matias Ginieis. "Looking for info? Understanding ethical consumer information management using a diary approach." Management Decision 56, no. 3 (2018): 645–62. http://dx.doi.org/10.1108/md-11-2016-0761.

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Purpose Although the role of information has been previously studied in the ethical consumer literature, practices related to information searches and interpretation have not been fully examined in relation to ethical consumption. The purpose of this paper is to explore the search and use of information by ethically oriented consumers in order to understand the problems involved in this process, and how ethical consumers address them by adopting a number of practices. Design/methodology/approach Using a qualitative approach and diaries, the paper explores how consumers carry out their informat
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Nielsen, Richard P. "Varieties of Win–Win Solutions to Problems with Ethical Dimensions." Journal of Business Ethics 88, no. 2 (2008): 333–49. http://dx.doi.org/10.1007/s10551-008-9967-x.

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Dienhart, John. "Rationality, Ethical Codes, and an Egalitarian Justification of Ethical Expertise: Implications for Professions and Organizations." Business Ethics Quarterly 5, no. 3 (1995): 419–50. http://dx.doi.org/10.2307/3857392.

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Abstract:In order to understand the nature of ethical evaluation as promoted by ethical codes and as practiced by ethicists, we need to understand the notions of rationality and judgment in terms of which codes are developed and ethical pronouncements are made. Although this paper focuses on what might be called “professional contexts” of ethical evaluation, the proposed view of rationality and judgment is argued to be common to all defensible ethical judgments. The paper begins by examining a classical interpretation of rationality which asserts that rational judgments are universal, necessar
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Boatright, John R. "Bridging the Gulf Between Management Practice and Ethical Theory." Business Ethics Quarterly 1, no. 4 (1991): 449–59. http://dx.doi.org/10.2307/3857609.

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Having taught management ethics for several years, I have been repeatedly frustrated by the practical mismatch between management problems and moral philosophy…. Unless we can connect ethical theory more closely with management practice, we may be dressing our business curriculum windows with philosophical finery but failing to meet the urgent need for clarity of thought in management ethics.
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Lea, David. "The Infelicities of Business Ethics in the Third World: The Melanesian Context." Business Ethics Quarterly 9, no. 3 (1999): 421–38. http://dx.doi.org/10.2307/3857510.

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Abstract:In a recent paper Allen Buchanan makes a basic distinction between two types of ethical problems which arise in business: “genuine ethical dilemmas, in which the problem is to discover what one ought to do, when two or more valid ethical duties (or values or principles) conflict, and compliance problems, which occur when one knows what one’s moral obligations are, but experiences difficulty in fulfilling them due to pressures of self-interest or loyalty to group or organization.” Buchanan argues that most business ethicists believe that this simple dichotomy is exhaustive. He claims i
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