Professional ethics of certified public accountants.

Mode of access: Internet.

Professional ethics of public accounting,

Mode of access: Internet.

Being ethical : how process drama assists pre-service drama teachers to reflect on professional ethics

This research thesis focuses on the experiences of pre-service drama teachers and considers how process drama may assist them to reflect on key aspects of professional ethics such as mandatory codes or standards, principled moral reasoning, moral character, moral agency, and moral literacy. Research from higher education provides evidence that current pedagogical approaches used to prepare pre –professionals for practice in medicine, engineering, accountancy, business, psychology, counselling, nursing and education, rarely address the more holistic or affective dimensions of professional ethics such as moral character. Process drama, a form of educational drama, is a complex improvisational group experience that invites participants to create and assume roles, and select and manage symbols in order to create a fictional world exploring human experience. Many practitioners claim that process drama offers an aesthetic space to develop a deeper understanding of self and situations, expanding the participant’s consciousness and ways of knowing. However, little research has been conducted into the potential efficacy of process drama in professional ethics education for pre-professionals. This study utilizes practitioner research and case study to explore how process drama may contribute to the development of professional ethics education and pedagogy.

Professional ethics : the IT experience

IT professionals work in an environment which is under continual innovation, exerts a global influence and yet is relatively young. In such a context, how can professionals be effectively supported in their ethical practice? IT professional ethics has predominantly focussed on external standards or internal reasoning. However, attention also has to be paid to professionals’ experience of ethics, which influences how they interpret standards and construct reasoning. A comprehensive experience of ethics will embrace the professional’s inner circle, their employer, their client and humanity. In order to promote such a comprehensive view, we need to re-conceptualise a) the IT discipline, focussing on information users; b) professional ethics, adopting other-centred attitudes; and c) professional development, pursuing a change in lived experience. This book is written for those interested in professional ethics (practitioners, educators, professional bodies and employers), especially in the computing field.

Levels of awareness of professional ethics used as a sensitizing method in project-based learning

There is a need for educational frameworks for computer ethics education. This discussion paper presents an approach to developing students’ moral sensitivity, an awareness of morally relevant issues, in project-based learning (PjBL). The proposed approach is based on a study of IT professionals’ levels of awareness of ethics. These levels are labelled My world, The corporate world, A shared world, The client’s world and The wider world. We give recommendations for how instructors may stimulate students’ thinking with the levels and how the levels may be taken into account in managing a project course and in an IS department. Limitations of the recommendations are assessed and issues for discussion are raised.

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.

On Being Let Loose in the Field: The Execution of Professional Ethics

In recent years concerns over litigation and the trend towards close monitoring of academic activity has seen the effective hijacking of research ethics by university managers and bureaucrats. This can effectively curtail cutting edge research as perceived ‘safe’ research strategies are encouraged. However, ethics is about more than research governance. Ultimately, it seeks to avoid harm and to increase benefits to society. Rural development debate is fairly quiet on the question of ethics, leaving guidance to professional bodies. This study draws on empirical research that examined the lives of migrant communities in Northern Ireland. This context of increasingly diverse rural development actors provides a backdrop for the way in which the researcher navigates through ethical issues as they unfold in the field. The analysis seeks to relocate ethics from being an annoying bureaucratic requirement to one where it is inherent to rigorous and professional research and practice. It reveals how attention to professional ethics can contribute to effective, situated and reflexive practice, thus transforming ethics to become an asset to professional researchers.

Exploring the relationship between professional and organizational commitment : the attitudes of Ontario chartered accountancy students

This study was undertaken to investigate the attitudes of chartered accountancy (CA) students toward professional commitment and organizational commitment. The focus of the study was to discover if a relationship between these two constructs existed and determine which situational and individual characteristics facilitate or impede commitment. The sample included those CA students who wrote the 1995 UFE (n=423). Four instruments were used for data collection: Job Diagnostic Survey, Organizational Commitment Questionnaire, Career Commitment Questionnaire, Career Facilitation Survey, and individual demographic inquiry. The study found a significant relationship between professional commitment and organizational commitment. Situational characteristics tended to influence organizational commitment, while individual characteristics more often governed professional commitment. Specific satisfactions, general satisfaction, growth satisfaction, and satisfaction with compensation, co-workers, and supervision were found to facilitate organizational commitment. Organizational commitment was also influenced by supplemental job characteristics, internal work motivation, career facilitation, and autonomy. Implications for practice involved the cooperation and collaboration of the governing body for the CA profession and the CA firms in activities addressing pertinent issues that influence commitment. Implications for future research were also discussed.

Accountants' ethical sensitivity

O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity.

Connecticut practice book of 1922 a compilation of laws, rules, and forms pertaining to civil actions together with the code of professional ethics.

Mode of access: Internet.

An essay on professional ethics.

"Appendix, no. I. Courvoisier's case. [Letter of Charles Phillips concerning his conduct of the defence]": p. 183-196.

Code of professional ethics of the American Bar Association and of the California Bar Association / [American Bar Association, California Bar Association]

"Adopted at the [California Bar Association] annual meeting, held at Los Angeles, Dec. 6, 7 and 8, 1910."

Canons of professional ethics [and] Canons of judicial ethics,

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