Ethical relativism vs absolutism : research implications

Purpose – The constructs of relativism and absolutism have a significant role to play in the development of ethical theory; however, they are commonly simplified in their depictions and are philosophically more complex than we give them credit for. The purpose of this paper is to undertake an in-depth examination of ethical relativity and ethical absolutism before concluding with a discussion of which research implications warrant further investigation.
Design/methodology/approach – A descriptive, historical, anthological approach has been taken.
Findings – Ethical relativism is regrettably subject to a proliferation of related terminology and, in many instances with different meanings ascribed to similar terms. In addition, ethical relativity appears to attract different research perspectives that are heavily dependent on their academic origins. A clear distinction needs to be made between ethical and situational relativity. It is suggested that relativism is present in the process of moral justification and that ethical relativism should be analyzed from three levels: the individual level, the role and group level, and the cultural levels. The over-riding objection to ethical relativism rests on the consequences of accepting relativism, which undermines the existence and strength of global moral standards and the inherent positioning of ethical absolutism. Absolutism does not deny the existence of multiple moral practices evident around the world, but proposes that variations in ethical actions could still be rooted in common universal moral standards based on our requirements as human beings and the necessities of long-term survival.
Research limitations/implications – The ensuing discussions of relativism and absolutism open up a rich vein of research opportunities and suggest caution is required in regard to research methodologies. From a methodological perspective, care needs to be taken. For example, using hypothetical ethical dilemmas that are often unrelated to a specific industry or cultural setting has resulted in many researchers observing situational relativity rather than true ethical relativity.
Originality/value – This paper specifically examines whether there are differences in underlying and basic moral standards even though similarities in ethical behaviour have been determined, or whether differing ethical actions could, as the absolutists believe, originate from common universal standards despite apparent differences in perceptions and actions across cultures.

Ethical practice in sex offender assessment : consideration of actuarial and polygraph methods

The current generation of community protection laws represents a shift in priorities that may see the individual rights of sex offenders compromised for the goal of public safety. At the center of many judicial decisions under these laws are the risk assessment reports provided by mental health practitioners. The widespread enactment of laws allowing for additional sanctions for sex offenders, and a burgeoning research literature regarding the methods used to assess risk have served to heighten rather than resolve the ethical concerns associated with professional practice in this area. This article examines ethical issues inherent in the use of two assessment methods commonly used with sex offenders in the correctional context, focusing on actuarial measures and polygraph tests. Properly conducted and adequately reported actuarial findings are considered to provide useful information of sufficient accuracy to inform rather than mislead judicial decision makers, although careful consideration must be given to the limitations of current measures in each individual case. Despite its increasing use, polygraph testing is considered controversial, with little consensus regarding its accuracy or appropriate applications. On the basis of the current state of the professional literature regarding the polygraph, its use with sex offenders raises unresolved ethical concerns.

Professionalisation and public relations : an ethical mismatch

This paper explores the ethical culture in which contemporary public relations practitioners’ work and how it relates to the professionalisation of the domain. Focusing on the international umbrella public relations institution Global Alliance (GA) and other important industry bodies such as the Public Relations Institute of Australia (PRIA) and Public Relations Institute of New Zealand (PRINZ), we study how the ‘work’ of a public relations practitioner is described, and as a corollary, what professional and ethical standards are promoted. Our analysis draws on theories of professions (Abbott 1988; Anderson and Schudson 2009; Volti 2008) and narrative (Surma 2004, Herman 2009), and argues that key elements of professionalisation in public relations contribute to a normative culture which is potentially at odds with notions of ethical communication. We suggest public relations needs to engage more rigorously with professional values to develop, effectively, ethical practice and be normatively aligned with other professions.

Indicative markers of leadership provided by ICT professional bodies in the promotion and support of ethical conduct

Most countries with a mature Information and Communications Technology (ICT industry have at least one professional body (PB) that claims to represent its members working with such technology. Other ICT PBs operate in the international arena. These PBs may differ in membership criteria, jurisdiction and even objectives but all profess to promote high ethical and professional standards. This study seeks to determine the common indicative markers that demonstrate that an ICT PB is offering leadership in identifying, promoting and supporting ethical conduct amongst a variety of constituencies including its own members and beyond. An extensive literature review identified over 200 prospective markers covering a broad range of potential activities of an ICT PB. These were grouped into nine major areas: ethical professional practice; continuous professional development; research and publication; education of future professionals; members’ career development; social obligations; professional engagement; preserving professional dignity/ reputation and regulation of the profession. These markers were arranged hierarchically in a word processing document referred to as a “marker template”. An analysis of selected ICT PBs websites was undertaken to confirm and refine the template. It will be used in the future for a comparative study of how professional bodies offer leadership to their various constituencies in the area of ethical conduct.

Foreign direct investment and exports : the experiences of Vietnam

We examined the implementation statuses of a total of 5,919 foreign direct investment (FDI) projects approved by the Vietnamese Ministry of Planning and Investment since 1988, and compiled a database of actually disbursed FDI in Vietnam. The database covers FDI flows into Vietnam from 23 countries from 1990 to 2004. Using the data, we analyzed the impact of FDI on the exports of Vietnam with gravity equations. The empirical results demonstrate that FDI is one of the major factors driving the rapid export growth of Vietnam. It has significantly facilitated the expansion of Vietnam's exports to FDI source countries. In particular, the empirical analysis shows that a 1 percent increase in FDI inflows will be expected to give rise to a 0.13 percent increase in Vietnam's exports to these countries.

Does accounting choice influence US investment in non-US companies? Evidence from US institutional investment in Australian companies

Previous research asserts that companies that choose accounting methods more familiar to investors reduce information asymmetry and increase credibility of their financial statements to those investors, thereby attracting higher levels of foreign investment. This study examines the variation in accounting policies associated with institutional investment in Australian equity. The results suggest that large US institutional holdings in Australian companies are associated with American Depositary Receipt listing and, incrementally, choice of accounting methods that conform to US Generally Accepted Accounting Principles (GAAP). Although making accounting choices in compliance with US GAAP is significantly associated with higher levels of institutional ownership in a statistical sense, examination of the specific differences in accounting choices suggests that the differences in informational content are relatively minor.