The effect of the work environment on accounting students' moral reasoning and development

Puxty et al. (1994) claim that professional accountants are induced to act ethically through two aspects of their socialisation, the education process, and the influence of work experience and role models who show what it means to be ethical. The education of accountants is not simply a matter of becoming technically competent, it is also a process of internalising accepted norms of professional conduct. Student accountants learn acceptable behaviour by learning the principles of good conduct in their education, and receiving advice and observing what significant others do in the workplace. The purpose of this paper is to explore the effect of the work environment on accounting students moral reasoning and development by comparing the DIT P-scores of accounting students pre and post cooperative education. Cooperative eduction is an industry placement program where students are required to work in commerce and industry for one year. Findings indicate that DIT P-scores decrease during cooperative education suggesting that accounting students, whilst in the work environment, do not reason according to their capability as measured by their pre-test scores.

Unconscionable conduct : an evolving moral judgement

Statutory unconscionable conduct has been a controversial component of Australia's consumer laws since well before the first provision was introduced in 1986. Nevertheless, it has survived numerous reviews and has expanded beyond its early focus on consumers to provide small business - and, more recently, any business other than a listed company - statutory protection against unconscionable conduct occurring in trade or commerce.

Book review : Ethics and organizational practice : questioning the moral foundations of management

The arena of ethics and business is a colossus: thousands of books, multiple dedicated journals, de rigueur organizational ethics policies and CSR initiatives - most of which we can be fairly confident would receive poor reviews by the editors and authors of Ethics and organizational practice: Questioning the moral foundations of management. This edited collection is a self-identified ‘critical’ take on business ethics, one that according to the editors’ introduction wishes to ‘expose business ethics to its crises’ and ‘critically investigate(s) what ethics means’. The ‘critical’ which Muhr, Sørensen and Vallentin invoke is one that would be familiar to authors and readers of Critical Management Studies – that is, to use Fournier and Grey’s (2000) oft-referenced depiction, the study of management and organization that is non-performative with regards to managerialist concerns of efficiency and profitability, that seeks to denaturalize taken-for-granted legitimations, and the normalization of current organizational practices and ideologies, and one which demonstrates significant reflexivity with regard to the philosophies and methodologies it deploys. To the above, we may also add pluralism, and indeed some playfulness, with a wide diversity of conceptual, theoretical, historical and popular sources mined for their potential to help us reconsider the organizational present.

Bioethics, cultural differences and the problem of moral disagreements in end-Of-life care : a terror management theory

Cultural differences in end-of-life care and the moral disagreements these sometimes give rise to have been well documented. Even so, cultural considerations relevant to end-of-life care remain poorly understood, poorly guided, and poorly resourced in health care domains. Although there has been a strong emphasis in recent years on making policy commitments to patient-centred care and respecting patient choices, persons whose minority cultural worldviews do not fit with the worldviews supported by the conventional principles of western bioethics face a perpetual struggle in getting their care needs met in a meaningful, safe, and healing way. In this essay, attention is given to exploring why cultural differences exist, why they matter, and how health care providers should treat them in order to reduce the incidence and impact of otherwise preventable harmful moral outcomes in end-of-life care. In addressing these questions, a novel application of the renowned terror management theory will be made.

Use of moral theory to analyse the ethical codes of built environment professional organisations: A case study of the Royal Institution of Chartered Surveyors

Purpose – The purpose of this paper is to discuss the use of moral theory as a philosophical analytical framework for built environment organisations' ethical codes of practice. The identified moral theories under consideration are “deontology”, “consequentialism” and “virtue ethics”.

Design/methodology/approach – The paper uses a case study to examine the use of moral theory to explain the ethical codes of practice of built environment professional organisations. The chosen organisation is the Royal Institution of Chartered Surveyors (RICS). The approach for conducting the case study is through semi-structured interviews with experienced RICS members which gather views on the application of moral theory to explain the RICS ethical principles.

Findings – The case study revealed that there are mixed views on the use of moral theory to explain the RICS code of practice. The general view is that deontology is the most suitable theory to explain the fact that the work or process has been undertaken correctly. On the other hand, there is also a view amongst senior professionals that virtue ethics is most appropriate as it addresses the importance of both the correct “result” and the correct “process”.

Research limitations/implications – The paper uses a case study approach to examine the ethical code of one built environment professional organisation. This research does not therefore claim empirical generalisation but instead provides illustrations on the use of moral theory to explain the code of practice of a built environment professional organisation. The paper is based on a series of interviews. The findings should be understood as the aggregated opinions of the interviewees.

Originality/value – The paper makes an original contribution to existing literature on the theoretical analysis of codes of practice for built environment professional organisations. It describes research which is the first to use moral theory as a framework for analysing rules of conduct of built environment professional organisations.

I vote and tote : moral panics, resistance and the failure of quiet regulation

The term moral panic has entered the media and popular culture lexicon, but retains a particular meaning for sociologists. This chapter expands on existing models of moral panics and outlines a case study that illustrates that folk devils have fought back in recent years, using technologies such as social media to present their arguments (in this instance, turning a local political controversy in Melbourne, the Australian state of Victoria, to their advantage). The battle began over a classice law-and-order issue, that is, the problem of  alcohol-related violence, expecially as it involves young people. However, the conflict took an unexpected turn when the fold devils successfully used the media to prosecute their case and force the state government's hand.

Moral antecedents of smoking behavior and risk beliefs among overseas Asian students

Instead of focusing on the misconduct of multinational cigarette manufacturers, this research project broadens the discussion of cigarette consumption by focusing on the moral antecedent variables that shape young adults' smoking behavior and risk beliefs. It especially challenges current wisdom among anti-smoking advocates that by increasing consumer knowledge of the medical risks associated with smoking will lead to significant reductions in young adult smoking prevalence rates. Empirical results of this study suggest that although increasing smoking risk knowledge does not significantly reduce Asian students' smoking behavior, increasing their risk assessment beliefs does produce the desirable public policy effect of reducing current smoking. Furthermore, only among rules-driven individuals does an increase in no harm scores significantly reduce student smoking risk assessment beliefs. Thus, current anti-smoking advertising campaigns among overseas Asian students may be more effective if they attempt to change these students' smoking risks assessment beliefs especially if they are targeted to rules-driven student market segments.

Does moral cleansing moderate the effect of evolutionary altruism on helping intention? An exploratory study

There is strong evidence for social evolutionary motivations for helping (e.g., reciprocal altruism) and also growing support for the influence of the social cognitive theory of moral cleansing on prosociality. Where the former motivation is interpersonal, the latter is intrapersonal. This experimental study hypothesized that, in addition to main effects of evolutionary altruism and moral cleansing on helping intention, an interaction would occur between these theoretical motivations. Using three situational helping scenarios as dependent measures, the effect of participants’ morally-valenced recalled behavior (moral/immoral/achievement/failure) and the effect of their social proximity to a helping target (cousin/colleague/stranger) on helping intention was determined. Overall, 616 Australian participants (90.1% female) completed the online experiment. Two-way ANOVA demonstrated a consistent main effect of social proximity on helping intention across all three helping scenarios, supporting evolutionary social psychological explanations for helping. However, instead of moral self-regulation effects, moral identity consistency effects were induced by the moral behavior recall manipulation. A main effect of behaviour recall on helping intention occurred, with moral recall increasing helping intention. The problem of theoretical ambiguity regarding moral identity consistency and moral self-regulation is discussed, as is the useful role of null result publications in informing effective experimental design.

The sampling and remix dilemma: what is the role of moral rights in the encouragement and regulation of derivative creativity

The borrowing and rearrangement of musical content, especially in the digital context, raises difficult questions for copyright law. There is significant community support for a loosening of the restrictions on the derivative (and particularly creative) use of copyright material. Law reform is called for. This paper discusses the possible introduction of a new exception to copyright infringement but notes that in the drafting of any such exception not only the economic rights but also the moral rights of the originating author need to be taken into account.