Business ethics and accounting students : Australia, South Asia and East Asia

Recent corporate collapses around the world show that there are no national boundaries for these occurrences. Australian corporate collapses including HIH Insurance, One.Tel, Ansett Australia and Harris Scarfe have raised public expectations of investigation of the causes of collapses (Mirshekary, Yaftian & Cross, 2005). The main reason for the collapse of HIH was mismanagement, with an emphasis more on the directors’ personal qualities such as integrity, honesty and morality rather than tougher legislation and rules. Accounting students are our future business leaders. The teaching of ethics in the classroom to multicultural groups of students provides an opportunity to facilitate the sharing of knowledge, and to increase interaction and debate around different approaches to ethics among students from different countries.
This study uses previous literature to explain the attitudes of accounting students towards academic and business/accounting ethics at an Australian university which is a multi-campus institution undertaking programs and activities at regional, national, international levels and by distance education.
This study reports the results of cross-cultural investigations of students’ ethical perceptions on moral values, academic and accounting/business vignettes, given that all students share the same learning opportunities, knowledge of ethics and interaction with their peers and lecturers. The results indicate no significant differences in responses between the students from Australia, South Asia and East Asia.

Negotiating masculinities via the moral problematization of sport

Researchers have raised concerns about the construction of dangerous/problematic masculinities within sporting fratriarchies1. Yet little is known about how male sport enthusiasts—critical of hypermasculine performances—negotiate their involvement in sport. Our aim was to examine how males negotiated sporting tensions and how these negotiations shaped their (masculine) selves. We drew on Foucault (1992) to analyze how interviewees problematized their respective sport culture in relation to the sexualization of females, public drunkenness and excessive training demands. Results illustrated how the interviewees produced selves, via the moral problematization of sport, that rejected the values or moral codes of hypermasculinity in attempts to create ethical masculinities. We suggest that a proliferation of techniques of self that resist hypermasculine forms of subjection could be one form of ethical response to the documented problems surrounding masculinities and sport.

Discriminating ethics

This article examines ethics in work organization and in academic, particularly Critical Management Studies, research. It is centred on empirical data exploring the actions of three employees of a higher education institution who variously failed to resist and/or colluded in the sex discrimination of a colleague.We bring ethics to bear in our analysis of these data in three ways. First, reflecting upon our own methodology, we highlight the difficulties of balancing competing ethical responsibilities when engaging in critical research in contexts defined by adversarial relationships. Second, we highlight how research subjects, who we interpret as exercising problematic agency, draw upon discourses of care, friendship and responsibility to discursively construct their behaviour as moral. Third, drawing upon feminist theory, we reflect upon the ethical warrant of academic critiques of research subjects’ agency. Our analysis raises unsettling implications both for the ethics of Critical Management Studies research and for the function of ethics in organizations.We end by being as concerned by the capacity of ethical discourse to enable and legitimize discrimination as we are reassured by its utility to enable us to discriminate right from wrong behaviour in organizations.

Developing an ethics education framework for accounting

The purpose of this paper is to propose a framework of ethics education that promotes the structured learning of ethics in the accounting discipline. The Ethics Education Framework (EEF) is based on three key inter-related components that include: Rest’s (1986) Four-Component Model of ethical decision-making and behaviour; the key cognitive and behavioural objectives of ethics education; and the discrete and pervasive approaches to delivering content. The EEF provides university students and professional accountants a structure to learn to identify, analyse and resolve ethical issues, to the point of action. The EEF is a four-stage learning continuum represented as a set of building blocks which introduces ethical concepts and then reinforces and develops new levels of understanding with progressive stages. This paper describes the EEF, and includes a discussion of how it compares with other ethics education models, and an analysis of the support through responses by professional organisations (based on an Exposure Draft issued by the International Federation of Accountants (IFAC), as the initial International Education Practice Statement). The IFAC has now revised its International Education Standard (IES 4) in relation to ethics, with a commentary period till July 2011.

If a holistic approach to social work requires acknowledgement of religion, what does this mean for social work education?

There is growing recognition that promoting wellbeing requires a holistic approach to social work practice which includes understanding the role of religion in the lives of service users. This is reflected in a number of mentions of religion in the new code of ethics produced by the Australian Association of Social Workers. However, any consideration of whether religion has a place in social work should not only occur at the individual level, but also consider faith-based agencies. This paper considers the implications of this for social work education in respect of developing curriculum which acknowledges the religious dimension of the lives of many service users; skill development to enable social workers to broach issues of religion with service users; and working in or with faith-based agencies.

Balancing the benefits and risks of public–private partnerships to address the global double burden of malnutrition

Objective: Transnational food, beverage and restaurant companies, and their corporate foundations, may be potential collaborators to help address complex public health nutrition challenges. While UN system guidelines are available for private-sector engagement, non-governmental organizations (NGO) have limited guidelines to navigate diverse opportunities and challenges presented by partnering with these companies through public–private partnerships (PPP) to address the global double burden of malnutrition.

Design: We conducted a search of electronic databases, UN system websites and grey literature to identify resources about partnerships used to address the global double burden of malnutrition. A narrative summary provides a synthesis of the interdisciplinary literature identified.

Results: We describe partnership opportunities, benefits and challenges; and tools and approaches to help NGO engage with the private sector to address global public health nutrition challenges. PPP benefits include: raising the visibility of nutrition and health on policy agendas; mobilizing funds and advocating for research; strengthening food-system processes and delivery systems; facilitating technology transfer; and expanding access to medications, vaccines, healthy food and beverage products, and nutrition assistance during humanitarian crises. PPP challenges include: balancing private commercial interests with public health interests; managing conflicts of interest; ensuring that co-branded activities support healthy products and healthy eating environments; complying with ethical codes of conduct; assessing partnership compatibility; and evaluating partnership outcomes.

Conclusions: NGO should adopt a systematic and transparent approach using available tools and processes to maximize benefits and minimize risks of partnering with transnational food, beverage and restaurant companies to effectively target the global double burden of malnutrition.

Teaching ethics in organisational behaviour : a Humean viewpoint

Problem Statement: Concepts of ethics have rarely been easy to teach in the organizational behaviour curriculum. The philosophical bases of ethics are often abstract and prone to multiple interpretations and dilemmas. The changing global environment of organisations adds complexity to the interacting values that people bring into the workplace. To redress the situation, this articlerepresents the stance of David Hume on human morality and proposes an original nexus of his concepts for application in the teaching and learning of ethics in the field of organizational behaviour.

Method: Based on the literature, we develop a conceptual model from a thread drawn between Hume’s influence on the Scottish Enlightenment and accordingly the current complex business environment which was fostered in part by the economic models espoused by his Enlightenment associates. The concepts are presented as a matrix and relevant examples are explained in this context.

Results: Pointing out the challenge of the global rifts in organisational morality, we relate the fable of the traveller from Hume’s writings and make the point that the Humean nexus, now distilled from the elaborate reasoning of Hume, provides educators and managers alike with a helpful centre of gravity around which to develop analyses of decisions and actions in order to gain moral perspective that transcends time and place.

Conclusions: Business ethics lessons have sometimes been abstract and emotive in organisational Behavior education but the empirical concepts of Hume in this new form have the potential to be useful and agreeable for many.

Guest editorial : In Journal of networks, v.7 n.3

Networking of computing devices has been going through rapid evolution and thus continuing to be an ever expanding area of importance in recent years. New technologies, protocols, services and usage patterns have contributed to the major research interests in this area of computer science. The current special issue is an effort to bring forward some of these interesting developments that are being pursued by researchers at present in different parts of the globe. Our objective is to provide the readership with some insight into the latest innovations in computer networking through this. This Special Issue presents selected papers from the thirteenth conference of the series (ICCIT 2010) held during December 23-25, 2010 at the Ahsanullah University of Science and Technology. The first ICCIT was held in Dhaka, Bangladesh, in 1998. Since then the conference has grown to be one of the largest computer and IT related research conferences in the South Asian region, with participation of academics and researchers from many countries around the world. Starting in 2008 the proceedings of ICCIT are included in IEEExplore. In 2010, a total of 410 full papers were submitted to the conference of which 136 were accepted after reviews conducted by an international program committee comprising 81 members from 16 countries. This was tantamount to an acceptance rate of 33%. From these 136 papers, 14 highly ranked manuscripts were invited for this Special Issue. The authors were advised to enhance their papers significantly and submit them to undergo review for suitability of inclusion into this publication. Of those, eight papers survived the review process and have been selected for inclusion in this Special Issue. The authors of these papers represent academic and/or research institutions from Australia, Bangladesh, Japan, Korea and USA. These papers address issues concerning different domains of networks namely, optical fiber communication, wireless and interconnection networks, issues related to networking hardware and software and network mobility. The paper titled “Virtualization in Wireless Sensor Network: Challenges and Opportunities” argues in favor of bringing in different heterogeneous sensors under a common virtual framework so that the issues like flexibility, diversity, management and security can be handled practically. The authors Md. Motaharul Islam and Eui-Num Huh propose an architecture for sensor virtualization. They also present the current status and the challenges and opportunities for further research on the topic. The manuscript “Effect of Polarization Mode Dispersion on the BER Performance of Optical CDMA” deals with impact of polarization mode dispersion on the bit error rate performance of direct sequence optical code division multiple access. The authors, Md. Jahedul Islam and Md. Rafiqul Islam present an analytical approach toward determining the impact of different performance parameters. The authors show that the bit error rate performance improves significantly by the third order polarization mode dispersion than its first or second order counterparts. The authors Md. Shohrab Hossain, Mohammed Atiquzzaman and William Ivancic of the paper “Cost and Efficiency Analysis of NEMO Protocol Entities” present an analytical model for estimating the cost incurred by major mobility entities of a NEMO. The authors define a new metric for cost calculation in the process. Both the newly developed metric and the analytical model are likely to be useful to network engineers in estimating the resource requirement at the key entities while designing such a network. The article titled “A Highly Flexible LDPC Decoder using Hierarchical Quasi-Cyclic Matrix with Layered Permutation” deals with Low Density Parity Check decoders. The authors, Vikram Arkalgud Chandrasetty and Syed Mahfuzul Aziz propose a novel multi-level structured hierarchical matrix approach for generating codes of different lengths flexibly depending upon the requirement of the application. The manuscript “Analysis of Performance Limitations in Fiber Bragg Grating Based Optical Add-Drop Multiplexer due to Crosstalk” has been contributed by M. Mahiuddin and M. S. Islam. The paper proposes a new method of handling crosstalk with a fiber Bragg grating based optical add drop multiplexer (OADM). The authors show with an analytical model that different parameters improve using their proposed OADM. The paper “High Performance Hierarchical Torus Network Under Adverse Traffic Patterns” addresses issues related to hierarchical torus network (HTN) under adverse traffic patterns. The authors, M.M. Hafizur Rahman, Yukinori Sato, and Yasushi Inoguchi observe that dynamic communication performance of an HTN under adverse traffic conditions has not yet been addressed. The authors evaluate the performance of HTN for comparison with some other relevant networks. It is interesting to see that HTN outperforms these counterparts in terms of throughput and data transfer under adverse traffic. The manuscript titled “Dynamic Communication Performance Enhancement in Hierarchical Torus Network by Selection Algorithm” has been contributed by M.M. Hafizur Rahman, Yukinori Sato, and Yasushi Inoguchi. The authors introduce three simple adapting routing algorithms for efficient use of physical links and virtual channels in hierarchical torus network. The authors show that their approaches yield better performance for such networks. The final title “An Optimization Technique for Improved VoIP Performance over Wireless LAN” has been contributed by five authors, namely, Tamal Chakraborty, Atri Mukhopadhyay, Suman Bhunia, Iti Saha Misra and Salil K. Sanyal. The authors propose an optimization technique for configuring the parameters of the access points. In addition, they come up with an optimization mechanism in order to tune the threshold of active queue management system appropriately. Put together, the mechanisms improve the VoIP performance significantly under congestion. Finally, the Guest Editors would like to express their sincere gratitude to the 15 reviewers besides the guest editors themselves (Khalid M. Awan, Mukaddim Pathan, Ben Townsend, Morshed Chowdhury, Iftekhar Ahmad, Gour Karmakar, Shivali Goel, Hairulnizam Mahdin, Abdullah A Yusuf, Kashif Sattar, A.K.M. Azad, F. Rahman, Bahman Javadi, Abdelrahman Desoky, Lenin Mehedy) from several countries (Australia, Bangladesh, Japan, Pakistan, UK and USA) who have given immensely to this process. They have responded to the Guest Editors in the shortest possible time and dedicated their valuable time to ensure that the Special Issue contains high-quality papers with significant novelty and contributions.

Virtue ethics, CSR and corporate citizenship

The Global Alliance for Public Relations and Communication Management values the dignity of the individual; human rights; and equal opportunity. Its Code of Ethics declares a professional’s duty to broader society. The code advocates education to reinforce this ethical outlook. This paper contributes a specific approach towards the practitioner’s ethical understanding. It enlists the critique of Alasdair MacIntyre who strongly criticises much conventional ethical theory. MacIntyre’s teleological approach is joined with a notion of a hierarchy of narratives of ethical expectations in an argument which counsels that public relations must always operate at the highest level of these narratives.

The ethical dilemmas of social networking services in classroom contexts

This chapter explores five ethical dilemmas associated with using Social Networking Sites (SNS) in classrooms. First, do we have the right to colonize or marginalize students’ out of school social networking practices in the classroom? Second, should we access students’ out of classroom virtual identities from their SNS in a classroom context? Third, should we be engaging students’ social networking in public performances of the curriculum? Fourth, are we prepared for recognising and responding to illicit activity in SNS? Fifth, do teachers understand the implications of exposing their out of school identities to their students who inhabit the same social network? The authors do not dispute that SNS in the classroom can be a rich site for learning, but they argue that the concept of ethics as a process of analyzing and respecting the other is essential if we are to responsibly engage with SNS in the classroom.

The ethical difference of Organization

Noting that from its very inception Organization laid claim to having a central interest in the ethics and politics of organization, in this article we review contributions to the Journal over the past 20 years in order to consider the ethical thinking that has developed. We suggest that there is a common thread of ethical interest that characterizes much of this work—one that clearly differentiates it from more conventional approaches to business ethics. While business ethics has as its locus of interest the ethicality of organizations themselves, central issues that have emerged in Organization concern how individuals might (or might not) maintain a valued experience of themselves as ethical subjects despite the behaviour of organizations, and how organizational arrangements might be politically contested in the name of ethics. We explore this in relation to a question that unites much of the study of ethics in Organization: how do we live (and work) together in a world beset by difference? We consider this question in terms of the issue of ethical subjectivity and the relation between an ethics of consensus and an ethics of difference. The article concludes much as the Journal started—with the proposal that ethics remains a pressing challenge for critical scholarship and practice.

The value of circles and the dangers of straight lines

This article focuses on how respectful learning relationships based on reciprocity between a Anglo-western raised educator and South Sudanese Australian students and graduates in social work and welfare courses in a regional location have (re)shaped the development of a research process. A reflective critique is intertwined with a description of my search (as an experienced practitioner but new researcher) for an appropriate ethical cross cultural framework for researching and advocating with a small ethnic population in a regional location. This includes a description of the process of exploring the need for, and positioning of, changing and re-creating relationships between the ‘researcher(s)’ and the ‘researched’ as co-authors; co-researchers; collaborators and participants to address issues of selfdetermination and power in the context of cross cultural research, education and human rights. The motivation to research seems a pivotal part of ethics in cross cultural research. As an educator I became concerned that the courses I taught in, and my own teaching practices, were (unintentionally) discriminatory. There appeared to be a lack of acknowledgement and/or action regarding the ingrained Western whiteness permeated and privileged knowledge and approaches in the construction and delivery of courses. I did not think I was adequately responding to, recognising or incorporating the different knowledge’s, strengths and needs of South Sudanese Australian students and graduates. There was a lack of fit between the academic rhetoric of human rights and diversity and my/our educator practice. This article explores the ‘corralling’ effect of mainstream research culture with attention to its potential for seduction and corruption that tends to separate the passion from the researcher, the researcher from the researched, and the actual issue(s) of concern ….from everyone.

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 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.

Brutalism, metabolism and its American parallel : encounters in Skopje and in the architecture of Georgi Konstantinovski

Abstract Massive, raw concrete structures – the likes of the Telecommunications Building (1972–81) by Janko Konstantinov; the campus of Ss. Cyril and Methodius University (1974) by Marko Musˇicˇ; the National Hydraulic Institute (1972) by Krsto Todorovski; and the Bank Complex (1970) by R. Lalovik and O. Papesˇ – have led to the production of an enduring monumental presence and helped inspire Skopje’s title as the “Brutalist capital of the world”. These works followed Kenzo Tange’s introduction of Japanese Metabolism to Skopje through his role in the 1965 United Nations sponsored reconstruction competition. The unique position of a Non-Aligned Yugoslavia staged and facilitated architectural and professional exchange during the Cold War. Each trajectory and manifestation illustrates the complex picture of international architectural exchange and local production. Skopje and its numerous Brutalist edifices is an elucidative story, because it represents a meeting point between Brutalism, Metabolism and its American parallel. This article discusses, in particular, the Skopje Archive Building (1966) and the “Goce Delcˇev” Student Dormitory (1969) – two buildings designed by the architect Georgi Konstantinovski, realised on his return from a Masters program at Yale University and employment within I. M. Pei’s New York office. Their architecture illustrates the simultaneous preoccupations of leading architects at the time in regaining a conceptual ground made explicit through a complete and apprehensible image. From this particular position, the article explores the question of ethics and aesthetics central to Banham’s outline of the “New Brutalism”.