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.

Ethical martini: the home of media ethics and martinis

This is a blog about media ethics and journalism / journalists, with the aim of being a tool for students, media consumers and journalists or other newsworkers.

Reflections on teaching business ethics

The start of the twenty-first century witnessed a number of company scandals and ethical breaches that have brought to the forefront community feelings of anguish and disgust towards large companies in addition to spawning more legislation aimed at avoiding a repeat of these collapses. The question that arises is whether the past measures (including legislation) have worked, given the recent Global Financial Crisis (GFC) as it has raised more questions than it has answered. Against this backdrop, we need to consider whether business ethics can be taught to a person irrespective of their age? Should we as community members, customers, shareholders of today give up on the current senior managers who are mostly representatives of the baby boomers and concentrate on increasing ethical awareness of our current undergraduate students (at least of Generation Y and Z)? If we proceed with this argument as being both valuable and also possible, the next step is to consider the ways by which to teach business ethics to a group of students and this aim is the focus of the chapter.

Code of ethics quality : an international comparison of corporate staff support and regulation in Australia, Canada and the United States

The objective of this paper is to examine the ‘Code of Ethics Quality’ (CEQ) in the largest companies of Australia, Canada and the United States. For this purpose, a proposed CEQ construct has been applied. It appears from the empirical findings that while Australia, Canada and the United States are extremely similar in their economic and social development, there may well be distinct cultural mores and issues that are forming their business ethics practices. A research implication derived from the performed research is that the construct provides a selection of observable and measurable elements in the context of CEQ. The construct of CEQ consists of nine measures divided into two dimensions (i.e. staff support and regulation). They should not be seen as a complete list. On the contrary, it is encouraged that others propose and elaborate revisions and extensions. A practical implication of this paper is a structure of what and how to examine the CEQ in a managerial setting. It may assist companies in their efforts to establish, maintain and improve their ethical culture, norms and beliefs within the organization and supporting them in their ethical business practices with different stakeholders in the marketplace and society. The dimensions and measures of the construct may be used as a frame of reference for further research. They may be useful and applicable across contexts and over time using similar samples when it comes to large companies, as small- or medium-sized ones may not have considered all areas nor have the elements in place. This is a research limitation, but it provides an opportunity for further research.

The personal selling and sales management ethics research : managerial implications and research directions from a comprehensive review of the empirical literature

Research into ethics in personal selling and sales management has increased substantially over the preceding decade by investigating complex dimensions of ethical decision-making in greater depth and with more analytical sophistication. This review of the recent conceptual and empirical literature provides insight into the extent and the direction of this knowledge, recommends managerial action, and discusses areas for future exploration. Future direction is also provided through research propositions. The type of sales practitioner investigated, the main variables examined, and the key findings are summarized in an Appendix.