IES 4 - ethics education revisited

In 2003, the International Federation of Accountants (IFAC) issued a set of International Education Standards (IES). IES 4 Professional Values, Ethics and Attitudes aims to equip candidates for membership of an IFAC member body with the appropriate professional values, ethics and attitudes to function as professional accountants. This paper explores the implications of IES 4 and analyses some of the challenges arising from an international professional accounting body prescribing ethics education. It concludes with an overview of considerations to be addressed to ensure that the implementation of IES 4 is successful.

Identifying opportunities and promoting discourse by modeling future development initiatives

Based on the development of case study research into the proposed rapid expansion of the Deakin University waterfront campus, this paper presents a computational approach to identifying and modelling future development initiatives within the urban context. The aim of the model is to augment cross-discipline discourse by generating an array of permutations that extend the range of potential design scenarios beyond the Iimits of an ad-hoc, piece-meal or discipline specific approach.

Strategic approaches of corporate codes of ethics in Australia: a framework for classification and empirical illustration

Purpose - Research has so far not approached the contents of corporate code of ethics from a strategic classification point of view. Therefore, the objective of this paper is to introduce and describe a framework of classification and empirical illustration to provide insights into the strategic approaches of corporate code of ethics content within and across contextual business environments.

Design/methodology/approach - The paper summarizes the content analysis of code prescription and the intensity of codification in the contents of 78 corporate codes of ethics in Australia.

Findings - The paper finds that, generally, the studied corporate codes of ethics in Australia are of standardized and replicated strategic approaches. In particular, customized and individualized strategic approaches are far from penetrating the ethos of corporate codes of ethics content.

Research limitations/implications - The research is limited to Australian codes of ethics. Suggestions for further research are provided in terms of the search for best practice of customized and individualized corporate codes of ethics content across countries.

Practical implications - The framework contributes to an identification of four strategic approaches of corporate codes of ethics content, namely standardized, replicated, individualized and customized.

Originality/value - The principal contribution of this paper is a generic framework to identify strategic approaches of corporate codes of ethics content. The framework is derived from two generic dimensions: the context of application and the application of content. The timing of application is also a crucial generic dimension to the success or failure of codes of ethics content. Empirical illustrations based upon corporate codes of ethics in Australia's top companies underpin the topic explored.

Roman concept of mental capacity to make end-of-life decisions

When assessing decisional competence of patients, psychiatrists have to balance the patients' right to personal autonomy, their condition and wishes against principles of medical ethics and professional discretion. This article explores the age-old legal and ethical dilemmas posed by refusal of vital medical treatment by patients and their mental capacity to make end-of-life decisions against the background of philosophical, legal and medical approaches to these issues in the time of the Younger Pliny (c62–c113 CE). Classical Roman discourse regarding mental competency and "voluntary death" formed an important theme of the vast corpus of Greco-Roman writings, which was moulded not only by legal permissibility of suicide but also by philosophical (in modern terms, moral or ethical) considerations. Indeed, the legal and ethical issues of evaluating the acceptability of end of life decisions discussed in the Letters are as pertinent today as they were 2000 years ago. We may gain valuable insights about our own methodologies and frames of reference in this area of the law and psychiatry by examining Classical Roman approaches to evaluating acceptability of death-choices as described in Pliny's Letters and the writings of some of his peers.

Relational ethics, global business and information and communications technology: interconnections explored

This paper explores, through practitioner experience and literature review, the impact of increased use of information technology in a global business environment on relational ethics. These three variables interact in a dynamic field that supports and challenges global managers in entrepreneurial endeavors. While information and communication technology (ICT) is rapidly expanding, the opportunities for global business and relational ethics affects, and is affected by, the interconnections. Drawing on experiences from daily practice, current literature, and insights gained from a relational approach to ethics, readers are invited to reflect on the ways that relationships influence ethical actions—and outcomes—and how they can be improved. This analysis exposes the critical issues, develops a general framework and makes recommendations for ways to work with and further develop the interconnections between global business, ICT and relational ethics.

Investigating codes of ethics within the largest private sector organizations in Sweden and Turkey

The aim of the study was to examine the ways that private sector organizations in Sweden and Turkey communicated the intent of their codes of ethics to their employees. Primary data was obtained via a self-administered mail questionnaire distributed to a census of the top 500 private sector organizations in each country based on revenue. The study identified some interesting results that showed that the small group of companies in Turkey that have a code may be more advanced in ethics artefacts usage than Sweden. Such a conclusion is counterintuitive as one would have expected a developed nation like Sweden to be more advanced in these measures than a developing nation such as Turkey. The culture of one's country may playa large role in the implementation of ethics artefacts in corporations and could be a major reason for this difference.

A construct of the cross-cultural ethos of corporate codes of ethics (ECCE) : 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 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 to marketing organizations as it provides a grounded framework of areas to be considered in the implementation in organizations of corporate codes of ethics.