Ethical codes of conduct: Deficient in guidance for the Canadian accounting profession

1989 ◽  
Vol 8 (5) ◽  
pp. 325-335 ◽  
Author(s):  
Leonard J. Brooks
Keyword(s):  
Codes Of Conduct ◽  
Accounting Profession ◽  
Ethical Codes

scholarly journals Ethical codes of conduct and practices using human subjects

2010 ◽  
Vol 9 ◽  
pp. 2021-2025
Author(s):  
Norani Mohd.Salleh ◽  
Rohaida Mohd.Saata
Keyword(s):  
Human Subjects ◽  
Codes Of Conduct ◽  
Ethical Codes

scholarly journals Análisis de los tipos de acoso y discriminación recogidos en los códigos de conducta de las empresas cotizadas en la Bolsa española en el mercado continuo a 31-12-2015/Analysis of the types of harassment and discrimination included in the codes of conduct

2018 ◽  
pp. 2-17
Author(s):  
María Concepción Verona Martel ◽  
Sara De León Santana
Keyword(s):  
Stock Exchange ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Not Given ◽  
Ethical Codes ◽  
Different Types ◽  
Spanish Stock Exchange

En este trabajo se analizan los diferentes tipos de acoso y discriminación recogidos en los códigos éticos de las empresas cotizadas en la Bolsa española a 31-12-2015. Los resultados muestran que las empresas incluyen una amplia variedad de tipos de acoso y discriminación en su código de conducta, entre los que destaca el rechazo a la discriminación por razón de sexo. Asimismo, el análisis por sectores pone de manifiesto que en todos los sectores no se da la misma importancia a los diferentes tipos de acoso y discriminación. Abstract In this paper we analyze the different types of harassment and discrimination included in the ethical codes of companies listed on the Spanish Stock Exchange on 12/31/2015. The results show that companies include a wide variety of types of harassment and discrimination in their code of conduct, among which the rejection of discrimination based on sex stands out. Likewise, the analysis by sectors shows that in all sectors, the different types of harassment and discrimination are not given the same importance.

scholarly journals Similarities and Differences Between Ethical Codes of Conduct of AICPA and IFAC

2015 ◽  
Author(s):  
Al-Hasan Al-Aidaros ◽  
Kamil Md Idris ◽  
Faridahwati Mohd. Shamsudin
Keyword(s):  
Codes Of Conduct ◽  
Accounting Information ◽  
Code Of Conduct ◽  
Ethical Code ◽  
Ethical Perspective ◽  
The Public ◽  
Ethical Codes ◽  
Independence Principle ◽  
The Usa ◽  
Similarities And Differences

An accountants’ ethical code of conduct represents the moral values, principles and rules that accountants should have. The ethical codes of conduct of AICPA and IFAC are the two main codes most countries adopt to guide their members on how to deal with accounting information from the ethical perspective. While the AICPA ethical code of conduct was developed specifically for the USA, the IFAC ethical code of conduct was developed by taking into account the different practices of ethical code of conduct in various countries. The main purpose of this paper is to present an overview of the similarities and differences of these two codes. The comparison of the two documents is made on the following issues: establishment, structure and approach of the codes, the public interest principle, and the independence principle. The comparative analysis shows that the AICPA and IFAC codes are more similar than different even though some differences are noticeably important.   Keywords: Ethical code of conduct, Accountants, AICPA, IFAC.

Haunted by Demons, Watched by Kings

2017 ◽  
Author(s):  
Bryan D. Lowe
Keyword(s):  
Codes Of Conduct ◽  
Eighth Century ◽  
The Political ◽  
Ethical Codes ◽  
Political World

Chapter six uses a case study of the transcription of three texts sponsored by Queen Consort Kōmyōshi in 748—the Scripture on Saving and Protecting Body and Life, Golden Light Sutra, and Scripture on Brahma’s Spirit Tablets—to reevaluate the political nature of ritual in ancient Japan. By emplacing kings and queens in a world in which they were haunted by ghastly attacks and answered to celestial kings who threated to punish the impious, it suggests that rulers were compelled to cultivate virtuous conduct or risk punishment in accord with the cosmological schemes they themselves promoted. It argues that Buddhist ideas were an authoritative force that structured ethical codes of conduct in ancient Japan. It outlines the processes through which these texts were copied, provides an overview of succession disputes in the eighth century, and interprets the content of the scriptures within the political world and the context at the scriptorium.

Method Tutorial

2021 ◽  
pp. 199-212
Author(s):  
Ebru Yucel ◽  
Danika Charles ◽  
D. J Angelone ◽  
Meredith Joppa
Keyword(s):  
Emerging Adults ◽  
American Psychological Association ◽  
Codes Of Conduct ◽  
National Institutes Of Health ◽  
Sexuality Research ◽  
Review Of The Literature ◽  
Ethical Considerations ◽  
American Psychological ◽  
Ethical Codes ◽  
Potential Source

This tutorial discusses ethical considerations for researchers conducting sexuality research with emerging adults. During this imperative research, participants may be asked to provide information that could be considered highly personal or intimate. This has been considered to be a potential source of distress for participants and, some have argued, a potential source of harm. This discussion is explored throughout the tutorial. This tutorial also provides a thorough review of the literature, including references to ethical codes of conduct from the National Institutes of Health and the American Psychological Association. In addition, it reviews several methods of conducting sexuality research and provides recommendations for minimizing the risk of harm. Overall, it is crucial for researchers to identify a balance between the risk of harm and their own scientific objectives.

The effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Regina Mensah Onumah ◽  
Samuel Nana Yaw Simpson ◽  
Amoako Kwarteng
Keyword(s):  
Significant Influence ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Visionary Leadership ◽  
Least Square ◽  
Personal Attributes ◽  
Professional Code ◽  
Ethical Attitudes ◽  
Content Type ◽  
Ethical Codes

Purpose This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants. Design/methodology/approach The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. Findings The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants. Originality/value In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.

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