Ethics education in the Australian accounting curriculum: a longitudinal study examining barriers and enablers

Abstract: The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (eg. Enron and WorldCom); regulatory interventions (eg. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for increased ethics interventions in the accounting curriculum. This project has two objectives: to investigate the nature of ethics education in the Australian accounting curriculum and how it has changed from 2000 to 2012; and to analyse the barriers to enhancing ethics education by soliciting the opinions of Heads of Department/Schools of Australian universities. Compared with early empirical evidence, universities responded to the call for ethics education with increased levels of ethics intervention, but had failed to enhance the extent of ethics education coverage in the intervening period in which the data were collected. He lack of qualified staff and research opportunities represent major obstacles to the enhancement of ethics education.

The treatment of sex offenders : evidence, ethics, and human rights

Public policy is necessarily a political process with the law and order issue high on the political agenda. Consequently, working with sex offenders is fraught with legal and ethical minefields, including the mandate that community protection automatically outweighs offender rights. In addressing community protection, contemporary sex offender treatment is based on management rather than rehabilitation. We argue that treatment-as-management violates offender rights because it is ineffective and unethical. The suggested alternative is to deliver treatment-as-rehabilitation underpinned by international human rights law and universal professional ethics. An effective and ethical community–offender balance is more likely when sex offenders are treated with respect and dignity that, as human beings, they have a right to claim.

Embedding self, others, culture and ethics in intercultural research

Abstract: This paper highlights the tensions evident in maintaining ethical principles while simultaneously responding to interpersonal and cultural demands in an intercultural research setting. The tensions reflect the intersections of relationships between ethical principles and practice, between a researcher and her research participants, and between people in the same or different cultural communities. The intricacies of cultures encompass unpredictable expectations for many aspects of research, as shown in the sociological perspectives, which are at the very centre of deliberations in this paper. It is argued that ethics, interpersonal relationships and cultural considerations are representative of the complexity of considerations that researchers negotiate throughout the conduct of an intercultural study. Therefore, it is important that the positioning of ethical practices is considered as central to the wider research process.

Marketing ethics in context: the promotion of unhealthy foods and beverages to children

Marketing ethics has been described as an inherently relative conceptwhereby ethical problems and consequences result from interactionsbetween individuals, but are also shaped by the context in which theyoccur (Chonko and Hunt 1985; Singhapakdi et al. 1996). In makingethical decisions, marketers are influenced by a complex interplay offactors in the broader cultural, economic and organizational environments(Singhapakdi et al. 1996). Within this field, issues arise from organizations’ marketing activities and their consequences (Chonko and Hunt 1985), and the way marketing decisions are shaped by moral standards (Murphy et al. 2005).

A cross-cultural construct of the ethos of the corporate codes of ethics: Australia, Canada and Sweden

The objective of this paper is to develop and describe a construct of the ethos of the corporate codes of ethics (i.e. an ECCE construct) across three countries, namely Australia, Canada and Sweden. The introduced construct is rather unique as it is based on a cross-cultural sample seldom seen in the literature. While the outcome of statistical analyses indicated a satisfactory factor solution and acceptable estimates of reliability measures, some research limitations have been stressed. They provide a foundation for further research in the field and testing of the ECCE construct in other cultural and corporate settings. We believe that the ECCE construct makes a contribution to theory and practice in the field as it outlines a theoretical construct for the benefit of other researchers. It is also of managerial interest as it provides a grounded framework of areas to be considered in the implementation in organizations of corporate codes of ethics.

A cross cultural comparison of the contents of codes of ethics: USA, Canada and Australia

This paper examines the contents of the codes of ethics of 83 of the top 500 companies operating in the private sector in Australia in an attempt to discover whether there are national characteristics that differentiate the codes used by companies operating in Australia from codes used by companies operating in the American and Canadian systems. The studies that were used as a comparison were Mathews (1987) for the United States of America and Lefebvre and Singh (1992) for Canada. The major conclusion is that, whilst Australian codes do have some characteristics that differentiate them from the other two groups, it appears that companies in all three cultures are driven by the same motives to develop codes.

Cross-cultural encounters and 'difficult heritage' on the Thai-Burma railway: an ethics of cosmopolitanism rather than practices of exclusion

This chapter argues for the significance of embodied actions and their traces in the heritage landscape as traces of cross-cultural practices in the context of interpreting difficult heritage in places where the heritage of war is of significance for multiple stakeholders.

Correctional psychology and the desistance paradigm: commentary for the special issue of Criminal justice and behavior

Let me begin this commentary by suggesting that many of the ideas contained in this special issue will be important to the future of correctional psychology. Although each of the authors offer different perspectives on the role that the criminal justice system has to play in the process of desistance from crime, they all identify the importance of a valueoriented analysis to effective offender rehabilitation. Their focus is on promoting desistance at all points of the justice process; from how the legal system can promote therapeutic outcomes through to the provision of post-release support services and the need for community engagement. By approaching the tasks of both rehabilitation and reintegration from a values perspective, they have been able to identify a range of novel and innovative approaches that have the potential to make a real difference. Even more encouragingly, these draw on resources that may already be available to correctional psychologists and yet are often underutilized. In addition, the confidence, and indeed the optimism, expressed in these articles provides a refreshing counter to suggestions that contemporary correctional practice has become pre-occupied with the need to “manage” offenders and for professionals to focus on fulfilling their administrative obligations (see Hardy, 2014).

How to address the ethics of reproductive travel to developing countries: a comparison of national self-sufficiency and regulated market approaches

One of the areas of concern raised by cross-border reproductive travelregards the treatment of women who are solicited to provide their ova orsurrogacy services to foreign consumers. This is particularly troublesome inthe context of developing countries where endemic poverty and low standardsfor both medical care and informed consent may place these womenat risk of exploitation and harm. We explore two contrasting proposals forpolicy development regarding the industry, both of which seek to promoteethical outcomes and social justice: While one proposal advocates efforts tominimize cross-border demand for female reproductive resources throughthe pursuit of national self-sufficiency, the other defends cross-border tradeas a means for meeting the needs of vulnerable groups. Despite theconflicting objectives of the proposed strategies, the paper identifiescommon values and points of agreement between the two, including theimportance of regulations to safeguard those providing ova or surrogacyservices.

Animals in international development: ethics, dilemmas and possibilities

This paper explores the role and perceptions of animals in international development efforts and the possible contradictions between differing priorities of agencies involved in international charitable efforts. Although there is a wide range of purposes for a charitable organization, as shown in the (England and Wales) Charities Act 2011 (c.25) and having one purpose does not preclude a second, organizations concerned with animal welfare are quite distinct from those working for poverty alleviation in the developing world (and indeed the developed world). A fun and novel gift of a donkey may equally be perceived as a cruel, environmentally unsustainable and misguided development effort, a valuable asset, or a burden to a household struggling to feed existing mouths. Exacerbating this situation is the fact that much of the debate around animals in a developing context is heavily polarized between livestock welfare, and animal rights, with a very limited middle ground. This chapter analyzes the underlying tensions between human development, animal welfare, and poverty alleviation, exploring cultural tensions, philosophical tensions and where areas of common ground may be found, with specific reference to development programming. The chapter is framed by contemporary debate on ethics and international development. International development interventions are driven by human welfare concerns, within the broader context of an increasingly globalized world economy. There is a danger in not engaging with ethical considerations with regard to animals and development , as there are potentially complex, interrelated and unintended outcomes. Such outcomes include rising inequality for those who depend on livestock for livelihoods in a business-as-usual scenario of increasing production and intensification; a focus on animal welfare in isolation, with potential accusations of forcing limitations on animal production on low income communities and countries;, and, finally, a moral debate surrounding the issue of whether it is reasonable to require animal welfare standards of people who live in poverty, as a pathway out of poverty. Discourse and practice needs to engage with how to link debate on international development with ethics of livestock production, beyond animal welfare, with global sustainability as core.

Equity, social justice and ethics in mathematics education

The performativity policy mindset driving national and international testing highlights issues of equity in access and success according to socio-economic status, geographic location, ethnicity, gender and combinations of these factors. Researchers seek explanations for these inequities in terms encompassing engagement, participation and achievement to identify socially just and ethical practices at system, school and classroom level. The emergence of a theoretical perspective involving redistribution, recognition and participation (Fraser, 2013) is evident in a range of studies concerning leadership, professional learning, pre-service teacher education, and pedagogies that focus on equity and social justice in mathematics education. The challenge of ethical and socially just practices at all levels and social groups is in providing access to deep learning in mathematics and success in “knowledge making” (Jorgensen, 2014).

The medical ethics curriculum in medical schools: present and future

In this review article we describe the current scope, methods, and contents of medical ethics education in medical schools in Western English speaking countries (mainly the United Kingdom, the United States, and Australia). We assess the strengths and weaknesses of current medical ethics curricula, and students' levels of satisfaction with different teaching approaches and their reported difficulties in learning medical ethics concepts and applying them in clinical practice. We identify three main challenges for medical ethics education: counteracting the bad effects of the "hidden curriculum," teaching students how to apply ethical knowledge and critical thinking to real cases in clinical practice, and shaping future doctors' right character through ethics education. We suggest ways in which these challenges could be addressed. On the basis of this analysis, we propose practical guidelines for designing, implementing, teaching, and assessing a medical ethics program within a four-year medical course.