The effects of accounting students` ethical reasoning and personal factors on their ethical sensitivity

Purpose – Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four-component model.
Design/methodology/approach – A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.
Findings – Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P-score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.
Originality/value – Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision-making and suggest a more balanced research effort in evaluating the ethical development of individuals.

Ethical evaluations and behavioural intentions of early career accountants : the impact of mentors, peers and individual attributes

This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAs' evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAs' willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.

NFC, moral position, socialisation and ethical decision-making

Absolutism (deontology and teleology), moral relativism (individual moral position), and individual and environmental factors are at the crossroads of descriptive ethics research. For several decades, researchers have espoused teleological aspects, such as the punitive influence of codes of ethics, as managerial tools that enhance ethical conduct in organisations. The current study modelled the individual factors of need-for-cognition (NFC), individual moral position, and occupational socialisation as influences on the work-norms of marketers. The findings from a survey of marketers suggest that NFC influences the ethical idealism, professional socialisation, and work-norms of marketers positively. The research identifies that encouraging cognitive activities among marketers may be a useful alternative when developing appropriate deontological work-norms and decision-making under ethical conditions in marketing.

Relationality and ethical know-how in Indigenous research

The central aims of principles and protocols for ethics and ethical conduct of Indigenous research such as those found in AIATSIS Guidelines for Ethical Research in Indigenous Studies (2012) and thoseon pre-­‐ethics protocols recently developed by emerging researchers in this field (Martin, Barrett , Koolmatrie et al , 2015) has been to address the problem of non-­‐Indigenous researchers remaining blind to their own imitations, overlooking the partial and situated perspectives and assumptions that underpin their approaches to research and hence creating asymmetrical relations between researcher and participant -­‐ usually to the detriment of the latter. However, we may ask whether these principals, in themselves, are enough to achieve this aim if the very ontological and epistemological foundations of western research in Indigenous contexts remain the same.

Enhancing professional ethics : service-learning in teacher education

The ethical conduct of professionals has been the focus of increasing scrutiny over the past several decades as members of the public, the media, professional bodies, and legislative authorities have struggled to define ethical behaviour in times of governmental change, increasing internationalisation, globalised communications, threats of terrorism, and the challenges of developments in science and medicine (e.g., Demmke & Bossaert, 2004). National governments and transnational bodies have responded to these concerns about ethics and corruption through measures such as the United Nations Convention Against Corruption (United Nations Office on Drugs and Crime, 2004), Transparency International’s annual corruption index (2010) and Queensland’s Public Sector Ethics Act 1994 (Queensland Parliament 1994). Similarly, academic interest in ethics and its application across a range of domains(e.g., business, health care, social welfare, criminal justice, law, journalism, defence, environment, and media) has also increased. To illustrate, in 1993, a non-partisan, non-profit national umbrella organisation, the Australian Association for Professional and Applied Ethics, was formed following a conference concerned with the teaching of ethics (http://www.arts.unsw.edu.au./aapae/about_aapae/about_aapae.htm), while a recent review of the Excellence in Research for Australian rankings of national and international academic journals revealed that 16 journals related to ethics had received the top ratings of A* or A (Australian Research Council, 2009). In this chapter we examine professional ethics and argue, with specific reference to the context of pre-service teacher education, that Service-learning is one way of enhancing emerging professionals’ understanding of ethics.

Governing self : SNSs as tools for self-formation

This thesis investigates how modern individuals relate to themselves and others in the service of shaping their ethical conduct and governing themselves. It considers the use of online social networking sites (SNSs) as one particular practice through which people manage their day-to-day conduct and understandings of self. Current research on the use of SNSs has conceptualised them as tools for communication, information-sharing and self-presentation. This thesis suggests a different way of thinking about these sites as tools for self-formation. A Foucaultian genealogical, historical and problematising approach is applied in order to explore processes of subjectivation and historical backgrounds involved in the use of SNSs. This is complimented with an ANT-based understanding of the role that technologies play in shaping human action. Drawing new connections between three factors will show how they contribute to the ways in which people become selves today. These factors are, one, the psychologisation and rationalisation of modern life that lead people to confess and talk about themselves in order to improve and perfect themselves, two, the transparency or publicness of modern life that incites people to reveal themselves constantly to a public audience and, three, the techno-social hybrid character of Western societies. This thesis will show how some older practices of self-formation have been translated into the context of modern technologised societies and how the care of self has been reinvigorated and combined with the notion of baring self in public. This thesis contributes a different way of thinking about self and the internet that does not seek to define what the modern self is and how it is staged online but rather accounts for the multiple, contingent and historically conditioned processes of subjectivation through which individuals relate to themselves and others in the service of governing their daily conduct.

Understanding and measuring information security culture in developing countries : case of Saudi Arabia

The purpose of the current study was to develop a measurement of information security culture in developing countries such as Saudi Arabia. In order to achieve this goal, the study commenced with a comprehensive review of the literature, the outcome being the development of a conceptual model as a reference base. The literature review revealed a lack of academic and professional research into information security culture in developing countries and more specifically in Saudi Arabia. Given the increasing importance and significant investment developing countries are making in information technology, there is a clear need to investigate information security culture from developing countries perspective such as Saudi Arabia. Furthermore, our analysis indicated a lack of clear conceptualization and distinction between factors that constitute information security culture and factors that influence information security culture. Our research aims to fill this gap by developing and validating a measurement model of information security culture, as well as developing initial understanding of factors that influence security culture. A sequential mixed method consisting of a qualitative phase to explore the conceptualisation of information security culture, and a quantitative phase to validate the model is adopted for this research. In the qualitative phase, eight interviews with information security experts in eight different Saudi organisations were conducted, revealing that security culture can be constituted as reflection of security awareness, security compliance and security ownership. Additionally, the qualitative interviews have revealed that factors that influence security culture are top management involvement, policy enforcement, policy maintenance, training and ethical conduct policies. These factors were confirmed by the literature review as being critical and important for the creation of security culture and formed the basis for our initial information security culture model, which was operationalised and tested in different Saudi Arabian organisations. Using data from two hundred and fifty-four valid responses, we demonstrated the validity and reliability of the information security culture model through Exploratory Factor Analysis (EFA), followed by Confirmatory Factor Analysis (CFA.) In addition, using Structural Equation Modelling (SEM) we were further able to demonstrate the validity of the model in a nomological net, as well as provide some preliminary findings on the factors that influence information security culture. The current study contributes to the existing body of knowledge in two major ways: firstly, it develops an information security culture measurement model; secondly, it presents empirical evidence for the nomological validity for the security culture measurement model and discovery of factors that influence information security culture. The current study also indicates possible future related research needs.

Editorial : Law and ethics for the bioeconomy and beyond

The convergence of biological, technological and economic realms of life has fostered the development of the bioeconomy as a new feature of contemporary society. As the meaning of life and the human body is redefined in the context of the bioeconomy, new challenges have emerged for ethics and law In the face of these challenges, it is imperative that the currency of regulatory frameworks is maintained through the processes of regular review and update. The National Health and Medical Research Council has recently released the new National Statement on Ethical Conduct in Human Research to provide guidance for health research in Australia. The new National Statement will play an important part in supporting innovation and the development of the knowledge economy.

Justice in human research ethics : a conceptual and practical guide

One of the core values to be applied by a body reviewing the ethics of human research is justice. The inclusion of justice as a requirement in the ethical review of human research is relatively recent and its utility had been largely unexamined until debates arose about the conduct of international biomedical research in the late 1990s. The subsequent amendment of authoritative documents in ways that appeared to shift the meaning of conceptions of justice generated a deal of controversy. Another difficulty has been that both the theory and the substance of justice that are applied by researchers or reviewers can be frequently seen to be subjective. Both the concept of justice – whether distributive or commutative - and what counts as a just distribution or exchange – are given different weight and meanings by different people. In this paper, the origins and more recent debates about the requirement to consider justice as a criterion in the ethical review of human research are traced, relevant conceptions of justice are distinguished and the manner in which they can be applied meaningfully in the ethical review all human research is identified. The way that these concepts are articulated in, and the intent and function of, specific paragraphs of the National Statement on Ethical Conduct in Human Research (NHMRC, ARC, UA, 2007) (National Statement) is explained. The National Statement identifies a number of issues that should be considered when a human research ethics committee is reviewing the justice aspects of an application. It also provides guidance to researchers as to how they can show that there is a fair distribution of burdens and benefits in the participant experience and the research outcomes. It also provides practical guidance to researchers on how to think through issues of justice so that they can demonstrate that the design of their research projects meets this ethical requirement is also provided

Teaching and assessing ethics and social responsibility in undergraduate science : a position paper

Institutional graduate capabilities and discipline threshold learning outcomes require science students to demonstrate ethical conduct and social responsibility. However, neither the teaching nor the assessment of these concepts is straightforward. Australian chemistry academics participated in a workshop in 2013 to discuss and develop teaching and assessment in these areas and this paper reports on the outcomes of that workshop. Controversial issues discussed included: How broad is the mandate of the teacher, how should the boundaries between personal values and ethics be drawn, and how can ethics be assessed without moral judgement? In this position paper, I argue for a deep engagement with ethics and social justice, achieved through case studies and assessed against criteria that require discussion and debate. Strategies to effectively assess science students’ understanding of ethics and social responsibility are detailed.

Perceived quality of e‐health services: A conceptual scale development of e‐health service quality based on the C‐OAR‐SE approach

Purpose Health service quality is an important determinant for health service satisfaction and behavioral intentions. The purpose of this paper is to investigate requirements of e‐health services and to develop a measurement model to analyze the construct of “perceived e‐health service quality.” Design/methodology/approach The paper adapts the C‐OAR‐SE procedure for scale development by Rossiter. The focal aspect is the “physician‐patient relationship” which forms the core dyad in the healthcare service provision. Several in‐depth interviews were conducted in Switzerland; first with six patients (as raters), followed by two experts of the healthcare system (as judges). Based on the results and an extensive literature research, the classification of object and attributes is developed for this model. Findings The construct e‐health service quality can be described as an abstract formative object and is operationalized with 13 items: accessibility, competence, information, usability/user friendliness, security, system integration, trust, individualization, empathy, ethical conduct, degree of performance, reliability, and ability to respond. Research limitations/implications Limitations include the number of interviews with patients and experts as well as critical issues associated with C‐OAR‐SE. More empirical research is needed to confirm the quality indicators of e‐health services. Practical implications Health care providers can utilize the results for the evaluation of their service quality. Practitioners can use the hierarchical structure to measure service quality at different levels. The model provides a diagnostic tool to identify poor and/or excellent performance with regard to the e‐service delivery. Originality/value The paper contributes to knowledge with regard to the measurement of e‐health quality and improves the understanding of how customers evaluate the quality of e‐health services.

Diffusing research into routine midwifery practice

This research applied Greenhalgh et al's (2005) organisational change theoretical framework and a case study method approach to explore the process of implementing a smoking cessation intervention for pregnant women. The study was carried out according to the principles laid down in the National statement on ethical conduct in human research, produced by the National Health and Medical Research Council, Australia. Ethical approval for the research was sought and received from Queensland University of Technology human research ethics committee, prior to the start of the study. The sample constituted four participants who had been involved in the process of disseminating a training programme for midwives to implement a smoking cessation intervention. Eight semi-structured interviews were undertaken with these participants and the interviews and background programme data were subjected to theoretical analysis. The data were analysed through the lens of the Greenhalgh et al (2005) framework. The result was a disaggregation and (re)aggregation of data in the formation of an analytical outcome (Charmaz, 2006).

La Eucaristía, primicia y fundamento de un orden social verdaderamente justo : un aporte con ocasión del Congreso Eucarístico Nacional

Resumen: Con motivo de la celebración del Congreso Eucarístico Nacional, el autor propone volver a la inspiración original de esos congresos, poniendo de relieve la dimensión salvífica social de la Eucaristía de cara a los desafíos que presenta la realidad argentina. Uno de ellos es, sin duda, el establecimiento de un orden social más justo. Como aporte en vista de ese fin, el artículo intenta profundizar en la relación entre Eucaristía y justicia. Esto se hace en un desarrollo en cinco momentos: una clarificación de la noción de justicia, desde el punto de vista jurídico-filosófico y desde la perspectiva bíblica; una relectura de las fuentes bíblicas relativas al signo y al significado de la Eucaristía, donde se pone de manifiesto que ésta es el sacramentum caritatis; un momento especulativo que busca explicitar la relación entre caridad y justicia, y la relación de ésta con la Eucaristía; la verificación de esa interpretación en la praxis sacramental cristiana de los primeros siglos; y, por último, la recuperación de algunos textos claves del Magisterio de la Iglesia que han desarrollado el tema. Esto permite concluir que la Eucaristía señala de modo eminente lo que significa ser cristiano, razón por la cual su celebración exige una cierta conducta ética. La Eucaristía rememora así que en Cristo la justicia de Dios ha sido definitivamente realizada y un nuevo orden ha sido instaurado; ella manifiesta e incentiva a establecer una verdadera “contra-cultura” donde prevalezcan la justicia y la solidaridad; y es signo profético de la realización de los “cielos nuevos y la tierra nueva”. Por eso el significado de la leitourgia del Pueblo de Dios se verá verificado en la diakonía y la martyria.

Atitude do Profissional de Contabilidade em relação à fraude: uma abordagem apoiada em cenários

Casos de fraudes têm ocorrido, freqüentemente, no mercado mundial. Diversos são os profissionais envolvidos nestes casos, inclusive os da classe contábil. Os escândalos contábeis, especialmente os mais famosos, como os incididos nas empresas Enron e WordCom, acenderam para uma maior preocupação em relação à conduta ética dos profissionais de contabilidade. Como conseqüência, há uma maior exigência quanto à transparência e a fidedignidade das informações prestadas por estes profissionais. Esta preocupação visa, primordialmente, manter a confiança de empresas, investidores, fornecedores e da sociedade, dentre outras, na responsabilidade ética do contador, denegrida pelo envolvimento nas fraudes detectadas. Desta forma, o presente estudo teve como objetivo verificar a conduta ética dos contadores e técnicos em contabilidade quando, no exercício de suas atividades profissionais, se depararem com questões relacionadas a fraudes. Para tal, são considerados alguns fatores que podem tanto vir a influenciar o processo decisório ético de um indivíduo, demonstrados através do Modelo de tomada de decisão, desenvolvido por Alves, quanto motivar um indivíduo a cometer um ato fraudulento, evidenciados através do Modelo denominado Triângulo da Fraude, desenvolvido por Cressey. Buscando responder a questão norteadora desta pesquisa, executou-se a análise descritiva e estatística dos dados, com a utilização de técnicas não-paramétricas. Para a análise descritiva dos dados foram elaboradas as tabelas de freqüências e calculadas as medidas de posição e dispersão, através do cálculo dos valores da média, moda, mediana e desvio padrão, quando aplicáveis. Em relação à análise estatística dos dados, foram utilizados os testes não-paramétricos de Spearman e a Regressão logística Multivariada. Os resultados demonstraram que a maioria dos profissionais de contabilidade, da amostra pesquisada, reconhece a questão moral inserida nos cenários, discorda dos atos dos agentes de cada cenário e, ainda, classifica esses atos como graves ou muito graves. Entretanto, verificou-se que esses profissionais de contabilidade tendem a ter um posicionamento mais voltado para a teoria teleológica, uma vez que a intenção de agir é influenciada por alguns fatores, como a oportunidade, a racionalização e, principalmente, a pressão. Alguns fatores individuais também apresentaram influência sob o posicionamento ético dos profissionais entrevistados nesta pesquisa.

Significado da ética e bioética ao cuidar da criança e sua família no contexto ambulatorial: perspectiva do enfermeiro

O estudo propõe refletir e repensar acerca da adoção de postura profissional apoiada na ética e bioética para o cuidar do ser humano e, em especial, a criança e sua família no contexto ambulatorial. Nesta perspectiva, o cuidado de enfermagem pediátrica deve ter como alicerce um agir que considera as limitações reconhecendo as etapas do desenvolvimento e crescimento da criança, bem como o respeito à dignidade humana, sem infringir os princípios éticos e bioéticos. Nesse sentido, o objeto de estudo é a ética e a bioética no cuidar do enfermeiro a uma criança e sua família no contexto ambulatorial. Os objetivos são: Descrever como o enfermeiro relaciona os aspectos éticos e bioéticos ao cuidar da criança e sua família no contexto ambulatorial e discutir o cuidado do enfermeiro à criança e sua família no contexto ambulatorial à luz dos aspectos éticos e bioéticos. Trata-se se de um estudo descritivo, exploratório com abordagem qualitativa. O cenário para sua realização foi o ambulatório de um hospital pediátrico da rede municipal de saúde e um ambulatório de um hospital universitário, ambos situados na cidade do Rio de Janeiro, com a participação de 13 enfermeiros. Para a interpretação do material empírico foi utilizada a análise de conteúdo de Bardin na modalidade temática e interpretada à luz dos aspectos éticos e bioéticos. Como resultados emergiram duas categorias: Aspectos Éticos e Bioéticos que norteiam o cuidado à criança e sua família e A inserção dos aspectos éticos e bioéticos na prática assistencial do enfermeiro. No que se refere aos aspectos éticos e bioéticos, os enfermeiros, ao cuidarem da criança e sua família no contexto ambulatorial, procuram respeitar a individualidade, a privacidade, o sigilo e as decisões da família no tratamento da criança. Pautam-se nas legislações vigentes como o código de ética, o qual tem como princípios fundamentais: os direitos, as responsabilidades, os deveres e proibições pertinentes à conduta ética dos profissionais de enfermagem. Quanto à inserção dos aspectos éticos e bioéticos, os enfermeiros avaliam, identificam e reconhecem as diferentes situações das crianças no momento em que chegam ao ambulatório, priorizando o atendimento com classificação de risco. Nesse sentido, ao acolher a criança e sua família, utilizam como estratégia a comunicação verbal e não verbal, além da importância de ouvir/escutar a criança durante o cuidado. O estudo aponta para a importância da atuação do enfermeiro no cuidado à criança e sua família no contexto ambulatorial pautada não apenas na legislação vigente, que respalda a conduta ética profissional, mas, sobretudo, na valorização e no reconhecimento da inserção dos princípios bioéticos como: a autonomia, a beneficência, a não maleficência e a justiça na perspectiva da inclusão do ser humano como um cidadão de direitos. Desse modo, a assistência integral e individualizada, centrada na criança e sua família serão realizadas visando à garantia de seus direitos como cidadãos que devem ser contemplados em todo o processo de cuidar.