The use of codes of ethics in the corporate marketplace: the case of Australia and Sweden

Business ethics is a subject that recently has been thrust again into prominence in industrialised economies around the world, due to the revelations of the practices of some of the major corporations operating within the USA. In Australia, corporate collapses such as HIH and Onetel and in Sweden, the scandals with the top executives of Skandia and also Systembolaget have brought in to sharp focus that these practices are not confined to the USA. Since the early 1960s, codes of ethics have been in evidence in many organisations in the USA, whilst in Australia, as in Britain, the interest in codes of ethics was piqued by the stock market crash of 1987. In Sweden, however, this concept of the use of codes of ethics in the corporate sector had not been investigated prior to this study. This paper examines the use of codes of ethics in the marketplace by the top companies operating in corporate Australia and corporate Sweden. The outcome of this research shows that in both Australia and Sweden that large organisations indicate a substantial interest in codes of ethics and value the use of their codes in the marketplace. There are, however, differences in the ways that the companies in each country implement their codes of ethics in the marketplace and the benefits that they see as being derived from them.

Stem cell research and ethics : a socio-economic and marketing perspective

This paper addresses the ethical and moral issues surrounding stem cell research (SCR) and development within the socio-economic and macro marketing environments. A two dimensional conceptual framework is developed towards broadening the understanding of the complexities of these issues in an international context. The conceptual model captures the two dimensions of narrow moral/ethical to broader imperatives and the cost-benefits realm of SCR. Four quadrants emerge within these two dimensions which are likely to help identify the dominant views and the people associating themselves with these views in terms of their demographics and psychographic characteristics. These findings have important socio-economic and marketing implications which are highlighted in the paper.

Ethics handbook : questions and answers

A prominent characteristic of the modern legal profession is the need for lawyers to deal with challenging ethical dilemmas. It is an aspect of practice that has developed due to the increasing complexity of client arrangements, commercial realities and national and international responsibilities. This book is based on rulings of the Law Institute's Ethics Committee, which meets monthly to deliberate on requests for guidance from practising lawyers facing ethical dilemmas in their day-to-day working lives.

Approaches to the development and maintenance of professional values, ethics and attitudes in accounting education programs

IES 4, Professional Values, Ethics and Attitudes prescribes the professional values, ethics and attitudes professional accountants should acquire during the education program leading to membership of an IFAC member body.
The purpose of this paper is to support the development of IEPS 4.1, Approaches to Developing and Maintaining Professional Values, Ethics and Attitudes. This will assist and support IFAC member bodies to discharge effectively their responsibilities to ensure that candidates for membership of an IFAC member body are equipped with the appropriate professional values, ethics and attitudes to function as professional accountants.
The IAESB believes that this paper, and the findings of the independent research team, will be of interest and benefit to IFAC member bodies, accounting educators, and others seeking to implement ethics education programs for professional accountants.