Public interest, ethics, and the balanced scorecard: implications for the accounting profession

The accounting profession bos been grappling with the issue of public interest responsibility for a number of years. The aim of this paper is to examine how a balanced scorecard (BSC) model can be used by the accounting profession to more effectively incorporate a public interest responsibility in its strategic framework. By using a BSC model, the paper provides an integrated framework for translating strategic values into a comprehensive set of objectives, performance measures and improvement actions.

The commitment of public sector Sweden to codes of ethics

This article examines the results of a study conducted of the top 100 public sector units in Sweden. These units are comprised of entities of government, municipalities, and county councils. The aim of the study was to examine and describe the commitment to codes of ethics in these Swedish public sector units. This article reports on the responses of those public sector units that possessed a code of ethics. The construct of commitment was measured by a consideration of the inputs, objectives and outputs of the code across six areas. The commitment to codes of ethics has an interest for those involved in the public sector in Sweden and society in general. Most public sector units are in the early stages of development and assimilation into overall ethics policies in code artefacts. On a specific level there are customized codes of ethics that are not always documented in a generic artefact. Theoretical and managerial implications are provided. Furthermore, suggestions for further research are proposed.

Public sector ethics in Sweden : a 4P-model of internal and external determinants in codes of ethics

This article summarizes and aggregates the results of a study conducted of the largest 100 public sector organizations derived from three categories in Sweden. These categories of organizations comprise 40 entities of government, 40 municipalities, and 20 county councils. The objective was to describe the determinants of codes of ethics in Swedish public sector organizations. This research reports on the responses of 27 organizations that possessed a code of ethics. The principal contribution is a 4P-model of seven internal and external determinants in public sector codes of ethics. The identified determinants relate to four principal sectors of a society, namely: public community sector, private corporate sector, private citizen sector, and political/policy conduct sector.

Codes of ethics best practice in the Swedish public sector: a PUBSEC-scale

Examines business ethics in Swedish public sector organizations, and in particular, explores the content of public sector codes of ethics; suggests that it is possible through such an analysis to gain an understanding of an organization's performance in this area. Describes the questionnaire survey sent to public sector organizations (government, county councils, municipalities) requesting information on how they developed an ethical ethos into their daily operations, and details the analysis undertaken into their codes of ethics. Draws on case studies with public sector units representing best practice, in respect to codes of ethics, to develop a customized public sector scale (PUBSEC-scale) consisting of seven dimensions and 41 items. Makes suggestions as to how the PUBSEC-scale could be used; points to the differences between the codes of ethics in the public and private sectors; looks at what the private sector can learn from the public sector; makes suggestions for further research.

A public sector scale for codes of ethics classification

This article examines the results of a study conducted of the top 100 public sector units in Sweden. These units comprise 40 entities of government, 40 municipalities, and 20 county councils. The aim of the study was to examine and describe the codes of ethics in these Swedish public sector units. This research reports on the responses of 27 public sector units that possessed a code of ethics. The principal contribution of this work is a customized PUB SEC-scale to measure and evaluate the content of codes of ethics artefacts in public sector units. The PUB SEC-scale differs to a large extent from the current private sector-scales (PRlSEC-scales) in literature, due to the specific characteristics of the public sector.

Codes of ethics in Sweden's largest public sector organizations : communicating the intent of the code within the organization

The aim of the study was to examine the ways that public sector organizations in Sweden 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 100 organizations.

The study identified a range of methods used by organizations to integrate the ethos of codes into corporate culture. These methods included communication of the code, company induction of new staff, consequences for a breach of the code, ethical performance, an ethics ombudsman, the support of whistleblowers, a standing ethics committee, ethics education, and an ethics education committee.

Whilst many organizations have instituted ethical behaviour initiatives, activities specifically targeted at exposure, education and support for staff to perform ethically were found to be underdeveloped.

Cross-sector organisational engagement with ethics : a comparison between private sector companies and public sector entities of Sweden

Purpose – The purpose of the paper is to describe and compare similarities as well as differences in the organizational engagement with ethics between private sector companies and public sector entities.

Design/methodology/approach – A survey was conducted in order to examine the organizational engagement with ethics in the largest private sector companies and the largest public sector entities in Sweden. Two adapted questionnaires were developed for each sector. The outcome of this research procedure is reported in this paper.

Findings – There are both minor and major differences between the private sector and public sectors, where the private sector companies overall tend to be more engaged with ethics than the public sector entities in areas such as: ethical bodies, ethical tools, internal and external ethical usage, and ethical support measures and ethical performance measures.

Research limitations/implications – This paper makes a contribution to theory as it outlines findings for the benefit of other researchers working in private and/or public sectors in the field. A suggestion for further research is to examine the organizational engagement with ethics in other countries/cultures that differ from the ones in this research effort performed in the private and public sectors of Sweden.

Practical implications – The research may be of managerial interest as it provides a grounded framework of areas to be considered in the examination of organizational engagement with ethics in both private sector companies and public sector entities. It may be used as a benchmark by either sector.

Originality/value – It reports a research effort to develop and describe a cross-sector comparison of the organizational engagement with ethics between private sector companies and public sector entities of Sweden. A framework is also introduced and illustrated. It also makes a contribution to theory and practice in the field as it is based upon a dual sample that provides insight into cross-sector organizational engagement with ethics.

Implementation, communication and benefits of public sector codes of ethics : a longitudinal study of Sweden

Purpose – The purpose of this paper is to examine the implementation, communication and benefits of codes of ethics in the public sector of Sweden.

Design/methodology/approach – The research is based on a longitudinal approach. It examines the ethos of codes of ethics in the largest public sector organizations of Sweden in 2001-2002 and 2005-2006.

Findings – Only a few of the largest public sector organizations in Sweden have indicated that they possess codes of ethics. This finding may be explained by the current judicial legislation that governs Swedish society. The public codes of ethics have been established both recently and, in part, years ago.

Research limitations/implications – A suggestion for further research would be to examine the implementation, communication and perceived benefits of public sector codes of ethics in other countries. Another area of further research would be to replicate the reported surveys in the future to examine the existence of potential trends.

Practical implications – When it comes to the perceived benefits of public sector codes of ethics there appears to be only minor acknowledgement of the code being used to resolve ethical problems in society. However, there is a strong conviction that the code of ethics positively influences the operations of public sector organizations.

Originality/value – The paper examines the ethical implementation, communication and benefits put in place by private companies to embed codes of ethics into their organizations.

A construct of the 'ethos of codes of ethics' (ECE) : the case of private and public Sweden

Purpose – The objective of this paper is to develop and describe a construct of the “ethos of the codes of ethics” (i.e. an ECE construct) in the private and public sectors of Sweden.

Design/methodology/approach – The paper takes a cross-sector approach to codes of ethics amongst the top private sector companies and the top public sector organisations. The paper then examines the measures put in place by the dual sample in order to describe the ethos of their codes of ethics.

Findings – The multivariate techniques used in the statistical analysis indicated that the ECE-construct consists of five dimensions: ethical bodies, ethical tools, ethical support procedures, internal ethics usage, and external ethics usage.

Research limitations/implications – It should be noted that the ECE construct has been derived from large companies and organisations in private and public Sweden, which may indicate less applicability to smaller operations. Another limitation may be the validity and reliability across other cultural samples. The dual sample contains a variety of different types of operations, but it may not be transferable to other countries.

Practical implications – The outcome is based on data from private companies and public organisations that indicated they had corporate codes of ethics. Therefore, a suggestion for further research is to examine the ECE construct in other countries/cultures that differ from the ones in this research effort performed in the private and public sectors of Sweden.

Originality/value – The ECE construct introduced makes a contribution to theory and practice in the field as it is based upon a dual sample. It makes a contribution to theory as it outlines a construct for the benefit of other researchers working in both the private and the public sectors. The authors also believe that it may be of managerial interest as it provides a grounded framework of areas to be considered in the implementation of the codes of ethics in both private companies and public organisations.

Inculcating the ethos of public-sector codes of ethics in Sweden : a longitudinal approach

Purpose – The purpose of this paper is to examine the measures put in place by the largest public sector organizations in Sweden in order to communicate the ethos of their codes of ethics to their employees.

Design/methodology/approach – This paper is based upon a longitudinal survey approach.

Findings – In the public sector organizations of Sweden the use of regulations and staff support is rather modest in respect to the inculcation of codes of ethics artefacts into the organisations. This longitudinal approach indicates an overall increase across the examined areas in the usage of measures to support the ethos of public sector codes of ethics.

Research limitations/implications – The artefacts to support the ethos inherent in public sector codes of ethics are rarely explored in the literature. This paper helps to fill this gap with the present longitudinal approach.

Practical implications – One could speculate that society at large and its public sector organizations may have been influenced not only by the scandalous happenings of recent years in Swedish business, but also by the impact of an Anglo-Saxon style of “corporatisation”, whereby public authorities take on the form of a corporation or business brought on by globalisation.

Originality/value – The present paper may be used as a point of reference for further research efforts.

Raising the profile of public health ethics in Australia : time for debate

This paper argues for greater dialogue on public health ethics. There has been little discussion in Australia about the significant ethical dilemmas in this field, and there is no agreed framework for analysing and responding to these challenges. We highlight concerns about the suitability of biomedical principles-based ethics for public health, and encourage public health professionals in this country to reflect on ethical challenges in public health research. A focus on research ethics concerns will deliver concrete examples demonstrating the need for a public health ethics frame work. Recommendations are offered for how public health ethics promotion may occur locally.