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.

Ethics of teaching with social media

This paper goes beyond the commonly held concerns of Internet safety, such as cyberbullying. Instead, it explores the ethical dilemmas we face as teachers when using social media, in particular social networks, in the classroom. We believe old ideas of respect and culture of care for children and young people need to be reconstructed around new media. This paper draws on the authors’ experience in teaching with, and researching students’ use of, social media in the classroom. In this paper we explore the ethical issues of consent, traceability, and public/private boundaries. We tackle the complex issue of the rights around virtual identities of the students followed by a discussion on the ethics of engaging students in public performance of curriculum and their lives. Finally we discuss the ethical dilemma involved in recognising and responding to illicit activity. While we reflect on our own response to these dilemmas and propose a dialogic process as the way forward, we also return to the argument that the e ethical choices are dilemmas in which most, if not all, options are unpalatable or impracticable.

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).

The methodology in empirical sales ethics research: 1980-2010

The study examines the research methodology of more than 200 empirical investigations of ethics in personal selling and sales management between 1980 and 2010. The review discusses the sources and authorship of the sales ethics research. To better understand the drivers of empirical sales ethics research, the foundations used in business, marketing, and sales ethics are compared. The use of hypotheses, operationalization, measurement, population and sampling decisions, research design, and statistical analysis techniques were examined as part of theory development and testing. The review establishes a benchmark, assesses the status and direction of the sales ethics research methodology, and helps inform researchers who need to deal with increasing amounts of empirical research. The investigation identified changing sources of publication with the Journal of Business Ethics and the Journal of Personal Selling & Sales Management maintaining their position as the main conduit of high quality empirical sales ethics research. The results suggest that despite the use of theoretical models for empirical testing, a greater variety of moral frameworks and wider use of marketing exchange theory is needed. The review highlights many sound aspects about the empirical sales ethics research statistical methodology but also raises concerns about several areas. Ways in which these concerns might be addressed and recommendations for researchers are provided. © 2013 Springer Science+Business Media Dordrecht.